Commissioner Of Income Tax v. M/S. Perlo Telecommunication

141 Taxmann.com 387High Court2022#22534 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(38)Section 143(3)Section 147Section 148Section 35(1)(ii)Section 35(1)(iv)Section 35(2AB)

Issues it is cited on

section 35(1)(iv)section 35(1)(ii)r&d expenditureweighted deductionsection 35(2ab)kelvinatorsection 35childsection 10(38)section 254revenue expenditurereason to believe

Judgments citing Commissioner Of Income Tax v. M/S. Perlo Telecommunication

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1513/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 v. M/s.TAFE Motors & Tractors Ltd., The DCIT, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [PAN: AACCT 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1512/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Aug 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 v. M/s.TAFE Motors & Tractors Ltd., The DCIT, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [PAN: AACCT 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1511/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Aug 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 v. M/s.TAFE Motors & Tractors Ltd., The DCIT, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [PAN: AACCT 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/…

Commissioner Of Income Tax v. M/S. Perlo Telecommunication (141 Taxmann.com 387) — Cited in 3 Judgments | BharatTax