East India Pharmaceutical Works Ltd. v. CIT

7 Taxmann 188High Court1981#21284 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 194J Section 2(47)Section 234B Section 35ABB

Issues it is cited on

section 36(1)(iii)commercial expediency section 36(1)section 36 previous year transfer company india business interest

Judgments citing East India Pharmaceutical Works Ltd. v. CIT

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1073/Del/2015 (Assessment Year: 2010-2011) Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020, Maharashtra. [PAN: AAACA3202D] ...................... Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Respondent ITA No. 1158/Del/2015 (Assessment Year: 2010-2011) Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Appel…

M/S. Keva Construction Pvt. Ltd, Mumbai vs. ACIT -15(2) (1), Mumbai

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

ITA 758/MUM/2022[2016-17]Status: DisposedITAT Mumbai10 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Sh. Saurabh Bhat, C.AFor Respondent: Sh. Tejinder Pal Singh, Sr. DR

Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 759/Mum/2022 (A.Y. 2017-18) Keva Construction Pvt. Ltd. C/o. SH Kelkar and Company Ltd. LBS Marg, Mulund West, Mumbai-400080 PAN: AAFCK0631B ...... Appellant Vs. ACIT-15(2)(1), Aayakar Bhavan, M.K. Road, New Marine Lines, Mumbai-400020 ..... Respondent Appellant by : Sh. Saurabh Bhat, C.A. Respondent by : Sh. Tejinder Pal Singh, Sr. DR Date of hearing : 13/07/2022 Date of pronouncement : 10/10/2022 ORDER PER GAGAN GOYAL, A.M: These appeals by the assessee are…

Pinakin Laxmichand Shah, Mumbai vs. ACIT - 19 (2), Mumbai

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 6112/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Mar 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: Shri S.C. Tiwari a/wFor Respondent: Shri Kumar Padmapani Bora

Section 36Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6112/Mum./2018 (Assessment Year : 2013–14) ITA no.6113/Mum./2018 (Assessment Year : 2014–15) Shri Pinakin Laxmichand Shah 212, Shreeji Chambers ……………. Appellant Opera House, Mumbai 400 004 PAN – AACPS7747Q v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–19(2), Mumbai Assessee by : Shri S.C. Tiwari a/w Ms. Rutuja Pawar Revenue by : Shri Kumar Padmapani Bora Date of Hearing – 16.12.2020 Date of Order – 13.03.2020 O R D E R PER SAKTIJIT DEY. J.M. T…