Commissioner of Income-tax, Madras v. Indian Metal and Metallurgical Corporation

51 ITR 240High Court1964#18101 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Sections most often in play

Section 115JBSection 145Section 14ASection 270ASection 37Section 8D

Judgments citing Commissioner of Income-tax, Madras v. Indian Metal and Metallurgical Corporation

DAI-ICHI KARKARIA LIMITED,MUMBAI vs. DCIT, CIRCLE-1(1)(1), MUMBAI

In the result, ground no. 4 of the assessee is allowed

ITA 1588/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 115JSection 14ASection 254(1)Section 270A

…) 108 taxman 422 (SC), ➢ CIT v. Kerala State Financial Enterprises Ltd. (2009)178 taxman 449 (Kar.) (HC), ➢ Housing & Urban Development Corporation Ltd. v. ACIT (2020) 115 taxmann.com 166 (Delhi) (HC), ➢ CIT V. Indian Metal and Metallurgical Corporation (1964)51 ITR 240 (Mad.) (HC), ➢ CIT v. Premier Vegetable Products (1997) 227 ITR 931 (Raj.) (HC), ➢ CIT v. United Motors (India) Ltd. (1990) 181 ITR 347 (Bom.) (HC), ➢ Indian Express Newspaper Ltd. v. FCIT (2024) 298 taxman 507 (Bom.) (HC), ➢ Mahindra & Mahindra Ltd. v. ACIT ITA No. 1448/Mum/2016, ➢ CIT v. Bharat Heavy Electrical - Limited IT Appeal NOS. 278, 312,…

VASANT J, KHETANI,MUMBAI vs. JCIT 17(3), MUMBAI

In the result, the appeal filed by the assessee in ITA N0

ITA 3340/MUM/2012[2007-08]Status: DisposedITAT Mumbai16 Mar 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3340/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Mr. Vasant J. Khetani, Joint Commissioner Of बनाम/ 255/16, Kamla Sadan, Income Tax-17(3), V. Prof. U.U. Bhatt Marg, Aayakar Bhavan, M.K. Matunga, Road,Mumbai. Mumbai 400 019. "थायी लेखा सं./Pan : Aacpk 4366M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Satya Pal Kumar- (DR)
Section 143(2)Section 143(3)Section 40Section 43Section 43B

…of CIT v. Southern Estates (P) Ltd. (1982) 136 ITR 846 (Cal.), CIT v. B&A Plantations & Industries Ltd. (2002) 257 ITR 694 (Gau.), South Eastern Coalfields Ltd. v. Joint CIT (2002) 77 TTJ (Nag-Trib) 401, CIT v. Indian Metal & Metallurgical Corporation, (1964) 51 ITR 240 (Mad) and Sirsa Industries v. CIT (1989) 1781TR 437 (P & H), Calcutta Co. Ltd. v. CIT (1959) 37 ITR 1 (SC), Addl. CIT v. T Nagireddy & Co. (1976) 105 ITR 669 (AP) and Metal Box Co. of India Ltd. v. Their Workmen (1969) 73 ITR 53 (SC). The A.O. observed that there is a dispute between BMC and the assessee regarding payment of certain dues and the m…

COMMISSIONER OF INCOME TAX DELHI VI vs. WHIRPHOOL OF INDIA LTD.

Appeal is disposed of in the aforesaid terms

ITA/1154/2008HC Delhi24 Jan 2011

Bench: Pointing Out The Questions Of Law Which Were Framed While Admitting This Appeal & To Answer Those Questions, We Deem It Appropriate To Take Note Of The Facts Under Which These Questions Have Arisen For Consideration. 2. In The Assessment Year 1996-97 Relevant To Financial Year 1995-96, The Respondent/Assessee Had Filed Its Return Of Income On 30Th November, 1996 Declaring A Loss Of ` 48.71 Crores. This Income Was Assessed Under Section 143 (3) Of The Income-Tax Act (Hereinafter Referred To As The „Act‟) Making Various Additions. The Assessing Officer Assessed The Loss At ` 45.25 Crores Instead Of `

Section 143Section 40

…ITA No.1154/2009 Page 1 of 22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + {ITA No.1154 OF 2009} % Judgment reserved on: January 6, 2011 Judgment delivered on: January 24, 2011 THE COMMISSIONER OF INCOME TAX . . . APPELLANT Through : Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Ruchesh Sinha, Advocate . VERSUS WHIRPOOL OF INDIA LTD. ….RESPONDENT Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, & Mr. S. Shukla, Advocates. CORAM :- HON’BLE MR. JUSTICE A.K. SIKRI…

COMMISSIONER OF INCOME TAX DELHI VI vs. WHIRPHOOL OF INDIA LTD.

Appeal is disposed of in the aforesaid terms

ITA - 1154 / 2008HC Delhi24 Jan 2011

Bench: Pointing Out The Questions Of Law Which Were Framed While Admitting This Appeal & To Answer Those Questions, We Deem It Appropriate To Take Note Of The Facts Under Which These Questions Have Arisen For Consideration. 2. In The Assessment Year 1996-97 Relevant To Financial Year 1995-96, The Respondent/Assessee Had Filed Its Return Of Income On 30Th November, 1996 Declaring A Loss Of ` 48.71 Crores. This Income Was Assessed Under Section 143 (3) Of The Income-Tax Act (Hereinafter Referred To As The „Act‟) Making Various Additions. The 2011:Dhc:428-Db

Section 143Section 40

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + {ITA No.1154 OF 2009} % Judgment reserved on: January 6, 2011 Judgment delivered on: January 24, 2011 THE COMMISSIONER OF INCOME TAX . . . APPELLANT Through : Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Ruchesh Sinha, Advocate . VERSUS WHIRPOOL OF INDIA LTD. ….RESPONDENT Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, & Mr. S. Shukla, Advocates. CORAM :- HON’BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether Reporters of…

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

C.A. No.-003506-003510 - 2009Supreme Court12 May 2009
Section 37

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3506-3510 OF 2009 (Arising out of S.L.P.(C) Nos.14178-14182 of 2007) M/s. Rotork Controls India (P) Ltd. … Appellant (s) Versus Commissioner of Income Tax, Chennai … Respondent(s) WITH Civil Appeal No. 3511 of 2009 – Arising out of S.L.P. (C) No.7490 of 2009 Civil Appeal No. 3512 of 2009 – Arising out of S.L.P. (C) No.5616 of 2009 Civil Appeal No. 3513 of 2009 – Arising out of S.L.P. (C) No. 12063 of 2009 (SLP(C) ………CC No.4633 of 2009) Civil Appeal No. 3514 of 2009 – Arising out of S.L.P. (C) No.722 of 2009 Civil…

Commissioner of Income-tax, Madras v. Indian Metal and Metallurgical Corporation (51 ITR 240) — Cited in 5 Judgments | BharatTax