Craft Builders and ANAMIKA CONDUCTORS PVT LTD. v. ACIT, CIRCLE

268 Taxmann 317Supreme Court of India2020#15500 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 14A Section 143(3)Section 145(3)Section 234B Section 43CA Section 50C Section 8D

Issues it is cited on

section 10(34)short term capital gains disallowance under section 14a section 92ca(3)short term capital gain disallowance u/s 14a associated enterprise section 40(a)section 14a capital expenditure section 234b section 43

Judgments citing Craft Builders and ANAMIKA CONDUCTORS PVT LTD. v. ACIT, CIRCLE

The Bombay Dyeing and Manufacturing Company Limited, Mumbai vs. Income Tax Central Circle 2(1)(1), Mumbai

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

ITA 5274/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Mar 2026AY 2018-19

Bench: Shri Om Prakash Kant, Jm & Ms. Kavitha Rajagopal, Am

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 115JSection 143(2)Section 143(3)Section 14ASection 234BSection 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, JM AND MS. KAVITHA RAJAGOPAL, AM ITA No.5274/Mum/2025 (Assessment Year: 2018-19) M/s. The Bombay Dyeing and Manufacturing Company Limited, Neville House, JN Heredia Marg, Ballard Estate, Mumbai - 400 001 PAN: AAACT2328K Vs. National Faceless Appeal Centre, Delhi (Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Mumbai - 400001 (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, A.R. Ms. Sukanya Jairam, A.R & Shri Saurabh Surana, A.R. Respondent by : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 22.12.2025 Date…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.901/DEL/2017 (Assessment Year: 2012-13) Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

Anamika Conductors Pvt. Ltd., Jaipur vs. ACIT DCIT, Jaipur

In the result, the appeals of the assessee are allowed with no orders as to cost

ITA 40/JPR/2024[A.Y. 2015-16]Status: DisposedITAT Jaipur30 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Anoop Singh, Addl. CIT-DR

Section 145(3)Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B’ JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 40 & 41/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 & 2016-17 cuke M/s. Anamika Conductors (P) Ltd The ACIT Vs. B-70, Upasana Tower, Rajendra Marg Circle-6 Bapu Nagar, Jaipur 302 015 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 5681 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri G.M. Mehta, C…

ITO - 11(2)(1), Mumbai vs. M/S Sigrun Holdings Ltd., Mumbai

Accordingly, we do not find any infirmity in the order passed by the CIT(A). Ground No. 2 raised by the Revenue is, therefore, dismissed

ITA 234/MUM/2021[2010-11]Status: DisposedITAT Mumbai25 May 2023AY 2010-11

For Appellant: Shri Biswanath DasFor Respondent: Shri Ajay Singh

Section 143(3)Section 14ASection 2(47)

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITO-11(2)(1), Mumbai, Room No. 425, 4th Floor, Aayakar Bhawan, Maharishi Karve Marg, Mumbai – 400020 …………….. Appellant M/s Sigrun Holdings Ltd., Vs (formerly known as Gee Kay Finance & Leasing Co. Ltd.) B-12, Shree Devagida Co-op. Hsg. Soc., Om Nagar Sahar, Andheri (East), Mumbai - 400099 [PAN: AABCG6725A] ……………. Respondent Appearance For the Appellant/Department : Shri Ajay Singh For the Respondent/Assessee : Shri Biswanath Das Date : 16.05.2023 Conclusion of hearing : 25.05.202…

DCIT, C-11(1), New Delhi vs. Hero Motocorp Ltd., New Delhi

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _1982/Del/2019 [Assessment Year: 2014-15 DCIT, Circle-11(1), Vs M/s Hero Motocorp ltd., New Delhi. 34, Basant Lok, Vasant Vihar, New Delhi-110057. PAN- AAACH0812J APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Advocate; Shri Rohit Jain, Advocate; & Ms.Manisha Sharma, Adv. Department represented by Shri K.M. Mahesh, CIT(DR) Date of hearing 22.11.2022 Date of pronouncement 03.02.2023 O R D E R PER KUL BHARAT, JM: This appeal, b…