Cummins India Ltd. v. ACIT

153 Taxmann.com 223High Court2023#19268 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 144(3)Section 144B Section 144C(13)Section 2(24)(xviii)Section 2(42C)Section 24 Section 250

Issues it is cited on

transfer india business interest

Judgments citing Cummins India Ltd. v. ACIT

Hi-Lex India Private Limited, Gurgaon vs. Assessment Unit Income Tax Department, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4288/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 144(3)Section 144BSection 144C(13)

…1 ITA Nos. 4288/Del/2024 Hi-Lex india Pvt. ltd. Vs. Assessment Unit IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 4288/DEL/2024 (A.Y 2020-21) Hi-Lex India Private Limited Vs. Assessment Unit Income Plot No. 55, Sector 3, IMT Tax Department, Gurgaon, Manesr, Gurgaon, Haryana Haryana PAN: AABCM9648Q Appellant Respondent Assessee by Sh. Ajit Jain, CA (Virtual), Sh. Shreyansh, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date of Hearing 10/11/2025 Date of Pronouncement 28/11/2025 ORDER…

DCIT Cen Cir 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

In the result, appeal of the revenue and the assessee are partly allowed, and the additional ground of the assessee is dismissed

ITA 4069/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Sept 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri J.D. Mistry – Sr. Advocate &For Respondent: Shri Arun Kanti Datta - CIT DR

Section 143(3)Section 250Section 260ASection 43BSection 45Section 801ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.2897/Mum/2016 (Assessment Year: 2010-11) Grasim Industries Limited vs Deputy CIT, Central Circle- 1(4), (Corporate Finance Division) Mumbai. A-2, Aditya Birla Centre Room No. 902, Old CGO Building, S.K. Ahire Marge, Worli, Mumbai, 400020 Mumbai-400 030 PAN: AAACG4464B APPELLANT RESPONDENT I.T.A No.4069/Mum/2016 (Assessment Year: 2010-11) Deputy CIT, Central Circle- vs Grasim Industries Limited 1(4), Mumbai (Corporate Finance Division) Room No…

Grasim Industries Limited, Mumbai vs. DCIT, CC-1(4), Mumbai

In the result, appeal of the revenue and the assessee are partly allowed,

ITA 2897/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Sept 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri J.D. Mistry – Sr. Advocate &For Respondent: Shri Arun Kanti Datta - CIT DR

Section 143(3)Section 250Section 260ASection 43BSection 45Section 801ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.2897/Mum/2016 (Assessment Year: 2010-11) Grasim Industries Limited (Corporate Finance Division) A-2, Aditya Birla Centre S.K. Ahire Marge, Worli, Mumbai-400 030 PAN: AAACG4464B APPELLANT VS Deputy CIT, Central Circle-1(4), Mumbai. Room No. 902, Old CGO Building, Mumbai, 400020 RESPONDENT I.T.A No.4069/Mum/2016 (Assessment Year: 2010-11) Deputy CIT, Central Circle-1(4), Mumbai Room No. 902, Old CGO Building, Mumbai, 400020 APPELLANT Grasim Indu…

DCIT, CC- 1, Faridabad vs. Empire Realtech Pvt. Ltd., New Delhi

In the result, Appeal of the Assessee is allowed

ITA 4288/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Feb 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 144(3)Section 144BSection 144C(13)