DCIT v. Gharda Chemicals Ltd.

71 Taxmann.com 56Reported decision2016#21311 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 90(3)section 43b(a)interest on refundazadi bachao andolansection 80hsection 80hhcsection 80hhroyalty incomesection 90section 43bsection 254revenue expenditure

Judgments citing DCIT v. Gharda Chemicals Ltd.

DCIT Cir. 6 (3), Mumbai vs. M/S. Grasim Industries Ltd., Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4337/MUM/2005[2004-2005]Status: DisposedITAT Mumbai23 Jun 2023AY 2004-2005

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43BSection 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3439/Mum./2005 (Assessment Year : 2004–05) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.4337/Mum./2005 (Assessment Year : 2004–05) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.B.…

M/S. Grasim Industries Ltd., Mumbai vs. DCIT CIT Cir. 6(3), Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3439/MUM/2005[2004-2005]Status: DisposedITAT Mumbai23 Jun 2023AY 2004-2005

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43BSection 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3439/Mum./2005 (Assessment Year : 2004–05) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.4337/Mum./2005 (Assessment Year : 2004–05) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.B.…

DCIT Cir 6(3), Mumbai vs. M/S. Grasim Industries Ltd., Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 5978/MUM/2004[2003-2004]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-2004

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4754/Mum./2004 (Assessment Year : 2003–04) Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Appellant Worli, Mumbai 400 025 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai ITA no.5978/Mum./2004 (Assessment Year : 2003–04) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Respondent Wor…

Grasim Industries Ltd., Mumbai vs. DCIT Range 6(3), Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4754/MUM/2004[2003-04]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-04

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4754/Mum./2004 (Assessment Year : 2003–04) Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Appellant Worli, Mumbai 400 025 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai ITA no.5978/Mum./2004 (Assessment Year : 2003–04) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Respondent Wor…

DCIT v. Gharda Chemicals Ltd. (71 Taxmann.com 56) — Cited in 4 Judgments | BharatTax