Commissioner of Income-tax-1, Mum v. Hindustan Petroleum Corpn. Ltd.

84 Taxmann.com 215Supreme Court of India2017#21484 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 143(3)Section 2(29BA)Section 32(1)(iia)Section 32A Section 32AC Section 80-I Section 80-IA Section 80-IB

Judgments citing Commissioner of Income-tax-1, Mum v. Hindustan Petroleum Corpn. Ltd.

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 7950/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Apr 2024AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Addl.Cit, Vs M/S. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6Th Floor, Eros New Delhi Corporate Tower, Nehru Place, New Delhi-110019. Pan-Aabci5684A Appellant Respondent

Section 143(3)Section 2Section 32(1)(iia)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] Addl.CIT, vs M/s. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6th Floor, EROS New Delhi Corporate Tower, Nehru Place, New Delhi-110019. PAN-AABCI5684A APPELLANT RESPONDENT C.O.No.-82/Del/2019 [In ITA No.7950/Del/2018] [Assessment Year : 2014-15] M/s. Idemitsu Lube Pvt.Ltd., vs Addl.CIT, 603, 6th Floor, EROS Corporate Special Range-04, Tower, Nehru Place, New Delhi New Delhi-110019. PAN-AABCI5684A APPELLANT RESPONDENT Appellant by Shri Pradee…

M/S. Jsw Steel Processing Centres Ltd vs. The Deputy Commissioner

The appeal is allowed;

ITA/479/2018HC Karnataka20 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 260Section 32(1)(iia)

…- 1 - ITA No. 479 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR. JUSTICE UMESH M. ADIGA INCOME TAX APPEAL NO. 479 OF 2018 BETWEEN: M/S. JSW STEEL PROCESSING CENTRES LTD. NO. 121, "THE ESTATE" DICKENSON ROAD BENGALURU-560 042. REPRESENTED BY ITS DIRECTOR SRI. UMESH RAI AGED ABOUT 53 YEARS SON OF SRI. HARI NARAIN RAI. …APPELLANT (BY SHRI. S. PARTHASARATHI, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOM…

DCIT, Circle-10(1), Kolkata vs. M/S Indian Oil Petronas (P) Ltd., Kolkata

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1885/KOL/2019[2014-15]Status: DisposedITAT Kolkata30 Apr 2021AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-10(1), Kolkata..............................................................................................Appellant Vs. M/s. Indian Oil Petronas Pvt. Ltd...............................................................................Respondent [PAN: AAACI 5573 R] C.O. Nos. 26 & 27-Kol-2020 Arising out of I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 20…

D.C.I.T., Circle-10(1), Kolkata vs. M/S Indian Oil Petronas Pvt. Ltd., Kolkata

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1884/KOL/2019[2013-14]Status: DisposedITAT Kolkata30 Apr 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80