Commissioner of Income-tax v. Udaipur Secure Meters Ltd.

175 Taxmann 567High Court2008#5435 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 37(1)Section 14ASection 40(a)(ia)Section 143(3)Section 147Section 195Section 132Section 144C(3)

Issues it is cited on

section 80iesection 35(1)(iv)section 10(2a)section 92(1)section 35(1)legal expensesstrategic investmentaccumulated profitsinterest on interestweighted deductionsection 35(2ab)section 80ic

Judgments citing Commissioner of Income-tax v. Udaipur Secure Meters Ltd.

Addl CIT 7(2), Mumbai vs. Reliance Natural Resources Ltd, Navi Mumbai

In the result, the appeal is allowed

ITA 1425/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member Reliance Natural Resources Ltd. Addl. CIT, Range 7(2) H Block, 1st Floor, Dhirubhai Room No. 620, 6th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 PAN - AABCR7656P Appellant Respondent Addl. CIT, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6th Floor H Block, 1st Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 PAN - AABCR7656P Appellant Respondent Assessee by: Shri…