How many judgments cite DCIT v. Binani Industries Ltd.?

10 judgments on BharatTax cite DCIT v. Binani Industries Ltd. (82 Taxmann.com 320), spanning 2018 to 2026.

Which sections of the Income Tax Act does DCIT v. Binani Industries Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 139(1), Section 144C(1), Section 154, Section 234A.

DCIT v. Binani Industries Ltd.

82 Taxmann.com 320Reported decision2017#10768 most cited

What is DCIT v. Binani Industries Ltd. authority for?

Losses, including cash and depreciation losses, that have been adjusted or reduced from book profits in earlier assessment years continue to remain in the books of accounts and are available for further reduction from book profits in subsequent years until they are fully offset by profits.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Binani Industries Ltd · section 115JB · unabsorbed depreciation · book profits · cash loss · set-off of losses · brought forward losses · MAT provisions · Kolkata ITAT · 2017

Sections most often in play

Section 115JB Section 143(3)Section 139(1)Section 144C(1)Section 154 Section 234A Section 234B Section 271(1)(c)

Issues it is cited on

minimum alternate tax section 72 section 115jb(2)unabsorbed depreciation book profits icds section 115j section 115jb revenue expenditure section 115 income-tax officer section 154

Judgments citing DCIT v. Binani Industries Ltd.

Dy. Commissioner of Income Tax Circle-1(1), Pune vs. Fiat India Automobiles Private Limited, Pune

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

ITA 1098/PUN/2025[2014-15]Status: DisposedITAT Pune08 Jan 2026AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar

Section 115JSection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1027/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 M/s. Fiat India Automobiles Vs. ACIT, Circle-1(1), Pune. Private Limited, B-19, Ranjangaon, MIDC Industrial Area, Ranjangaon, Taluka- Shirur, Pune- 412220. PAN : AAACF1716D Appellant Respondent आयकर अपील सं. / ITA No.1098/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 DCIT, Circle-1(1), Pune. Vs. M/s. Fiat India Automobiles Private Limited, B-19, Ranjangaon, MIDC Industrial Area, Ranjangaon, Ta…

M/S. Fiat India Automobiles Private Limited, Pune vs. ACIT Circle 1(1), Pune

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

ITA 1027/PUN/2025[2014-15]Status: DisposedITAT Pune08 Jan 2026AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar

Section 115JSection 143(3)Section 154

Deputy Commissioner of Income Tax, Corporate Circle - 3(1), Chennai vs. M/S. Triumph International (India) Private Limited, Kancheepuram

In the result, the appeal of the Revenue is dismissed

ITA 745/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.745/Chny/2025

Section 115JSection 143(3)Section 144C

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.745/Chny/2025 Assessment Years: 2018-19 Deputy Commissioner of Income Tax, Corporate Circle-3(1), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement M/s.Triumph Private Limited, No.240-B, Sengudram Village, Singaperumal Koil, Kancheepuram Dist, Tamil Nadu…

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.177/Nag./2022 (Assessment Year : 2017–18) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(2), Nagpur ITA no.242/Nag./2023 (Assessment Year : 2018–19) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1, Nagpur Assessee…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 142(1)Section 143(2)

Trafigura India Pvt Ltd, Mumbai vs. PCIT-6, Mumbai

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

ITA 1131/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jul 2024AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Ratnesh Nandan Sahay, Accountat Member Trafigura India Pvt Ltd., Vs. Pr. Cit-6 Unit No.1101, A-Wing, 501, 5Th Floor, Aaykar Plot No. C, 66G Block, Bhavan, Mg Road, Bkc, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct3128N Appellant .. Respondent Appellant By : Shri Madhur Agrawal.Ar Respondent By : Shri Biswanath Das.Cit Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 25.07.2024 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax (Pr.Cit)-6, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Shri Biswanath Das.CIT DR

Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTAT MEMBER Trafigura India Pvt Ltd., Vs. Pr. CIT-6 Unit No.1101, A-Wing, 501, 5th Floor, Aaykar Plot No. C, 66G Block, Bhavan, MG Road, BKC, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCT3128N Appellant .. Respondent Appellant by : Shri Madhur Agrawal.AR Respondent by : Shri Biswanath Das.CIT DR Date of Hearing 03.07.2024 Date of Pronouncement 25.07.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against th…

Trafigura India Pvt Ltd, Mumbai vs. Pr CIT-6, Mumbai

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

ITA 970/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Nov 2022AY 2017-18

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadaletrafigura India Pvt Ltd., Vs. Pr. Cit-6 Unit No. 1101, A-Wing, 501, 5Th Floor, Aaykar Plot No. C, 66G Block, Bhavan, Mg Road, Bkc, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct3128N Appellant .. Respondent Appellant By : Shri Madhur Agrawal.Ar Respondent By : Shri H. N. Singh. Cit Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 16.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax (Pr.Cit)-6, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Shri H. N. Singh. CIT DR

Section 115JSection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Trafigura India Pvt Ltd., Vs. Pr. CIT-6 Unit No. 1101, A-Wing, 501, 5th Floor, Aaykar Plot No. C, 66G Block, Bhavan, MG Road, BKC, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCT3128N Appellant .. Respondent Appellant by : Shri Madhur Agrawal.AR Respondent by : Shri H. N. Singh. CIT DR Date of Hearing 18.10.2022 Date of Pronouncement 16.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the…

Dr. Kamal Kumar Sethi, New Delhi vs. ACIT, Circle- 61(1), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 4525/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jul 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2014-15

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 10(34)Section 14ASection 271(1)(c)Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2014-15 Dr. Kamal Kumar Sethi, Vs. ACIT, Circle-61(1), 41, Uday Park, New Delhi, August Kranti Marg, New Delhi Pin 110 049 PAN AABPS2925H (Appellant) (Respondent) Assessee by: Shri Sidhant Arora, CA Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 04.07.2022 Date of 04.07.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal by the assessee is directed against the order dated 27.04.2018 of the Ld. Commissioner of Income Tax (Appeals)-20, New…

ACIT Circle 1, Erode vs. Skm Egg Products Export (I) Ltd., Erode

In the result, the Revenue’s appeal is allowed

ITA 1708/CHNY/2019[201415]Status: DisposedITAT Chennai15 Jun 2021

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. G. Baskar, Advocate

Section 115Section 115J

…आयकर अपील"य अ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद य एवं, "ी एस जयरामन, लेखा सद य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No: 1708/Chny/2019 "नधा"रण वष"/Assessment Year : 2014-15 The Assistant Commissioner of Income M/s. SKM EGG Products Export (I) Tax, Vs. Ltd., Circle -1, No. 15, Gandhiji Road, No. 185, Chennimalai Road, Erode – 638 001. Erode – 638 001. [PAN:AACCS 7106G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. G. Johnson, Addl. CIT अपीलाथ'क(ओरसे/Appel…

Sbi Capital Markets Ltd., Mumbai vs. Addl.C.I.T. Ltu, Mumbai

In the result, the 1st, 2nd, 3rd and 4th ground of appeals are partly allowed

ITA 2483/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Sbi Capital Markets Ltd. Addl.Cit Ltu, 202, Maker Tower E, Cuff 29Th Floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 Pan No. Aaacs7914E Appellant Respondent Assessee By : Mr. Rajnikant V. Chaniyari, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 15/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Rajnikant V. Chaniyari, ARFor Respondent: Mr. V. Justin, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 SBI Capital Markets Ltd. Addl.CIT LTU, 202, Maker Tower E, Cuff 29th floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 PAN No. AAACS7914E Appellant Respondent Assessee by : Mr. Rajnikant V. Chaniyari, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 15/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are dir…