What is Empire Jute Co. Ltd. v. CIT authority for?

Expenditure is classified as revenue or capital based on its practical business effect, necessity, or expediency, rather than solely on the juristic classification of rights; an enduring benefit does not automatically make an expenditure capital if it facilitates trading operations or business efficiency.

How many judgments cite Empire Jute Co. Ltd. v. CIT?

622 judgments on BharatTax cite Empire Jute Co. Ltd. v. CIT (124 ITR 1), spanning 2008 to 2026.

Which sections of the Income Tax Act does Empire Jute Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 37(1), Section 37, Section 14A, Section 271(1)(c), Section 234A.

Empire Jute Co. Ltd. v. CIT (124 ITR 1)

DCIT 10(2)(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeal is allowed and revenue’s appeal is

ITA 4838/MUM/2015[2012-13]Status: DisposedITAT Mumbai27 Nov 2017AY 2012-13

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ranjit Singh Arneja

…w which the assessee might take of his rights nor can existence or absence of entries in the books of accounts be decisive or conclusive in the matter. We have also gone through the decision of Hon’ble Supreme court in the case of Empire Jute Co. Ltd. vs CIT (124 ITR 1) wherein the deductibility or otherwise of an expenditure incurred during the course of business activities was decided by observing as under: There may be cases where expenditure, even if incurred for obtaining an advantage of enduring benefit, may, none the less, be on revenue account and the test of enduring benefit may break down. It is not ev…

Mumbai International Airport P.Ltd, Mumbai vs. DCIT 10(2)(2), Mumbai

In the result, assessee’s appeal is allowed and revenue’s appeal is

ITA 4382/MUM/2015[2012-13]Status: DisposedITAT Mumbai27 Nov 2017AY 2012-13

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ranjit Singh Arneja

…w which the assessee might take of his rights nor can existence or absence of entries in the books of accounts be decisive or conclusive in the matter. We have also gone through the decision of Hon’ble Supreme court in the case of Empire Jute Co. Ltd. vs CIT (124 ITR 1) wherein the deductibility or otherwise of an expenditure incurred during the course of business activities was decided by observing as under: There may be cases where expenditure, even if incurred for obtaining an advantage of enduring benefit, may, none the less, be on revenue account and the test of enduring benefit may break down. It is not ev…

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, the appeal of Revenue is dismissed and that of 14

ITA 1096/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Nov 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of Ambit Corporate Finance Income Tax, Circle 3(1), Pvt. Ltd. Room No. 607, 6Th Floor, Ambit House, 1St Floor, 449, Vs. Aayakar Bhavan, Senapati Bapat Marg, Lower Mumbai-400 020 Parel, Mumbai-400 013 Appellant .. Respondent Pan No.Aaaca8834B

For Appellant: Nitesh Joshi, ARFor Respondent: Rajesh Kumar Yadav, DR

Section 143(3)

…existing ongoing business is in the nature of maintaining the brand and/or corporate image and it is not for creation of a brand. Further, the test of enduring benefit urged by the Revenue was considered by the Apex Court in Empire Jute Co. Ltd. v. CIT [1980] 124 ITR 1/3 Taxman 69 to hold that it is not a conclusive test in all cases so that such expenditure is always on capital account. The Court observed that what is to be examined is the nature of advantage obtained in the commercial sense by incurring the expenditure. If the expenditure consists of merely facilitating the assessee to carry on business more pr…

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, the appeal of Revenue is dismissed and that of 14

ITA 1794/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of Ambit Corporate Finance Income Tax, Circle 3(1), Pvt. Ltd. Room No. 607, 6Th Floor, Ambit House, 1St Floor, 449, Vs. Aayakar Bhavan, Senapati Bapat Marg, Lower Mumbai-400 020 Parel, Mumbai-400 013 Appellant .. Respondent Pan No.Aaaca8834B

For Appellant: Nitesh Joshi, ARFor Respondent: Rajesh Kumar Yadav, DR

Section 143(3)

…existing ongoing business is in the nature of maintaining the brand and/or corporate image and it is not for creation of a brand. Further, the test of enduring benefit urged by the Revenue was considered by the Apex Court in Empire Jute Co. Ltd. v. CIT [1980] 124 ITR 1/3 Taxman 69 to hold that it is not a conclusive test in all cases so that such expenditure is always on capital account. The Court observed that what is to be examined is the nature of advantage obtained in the commercial sense by incurring the expenditure. If the expenditure consists of merely facilitating the assessee to carry on business more pr…

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

In the result, the appeal of Revenue is dismissed and that of 14

ITA 6250/MUM/2012[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of Ambit Corporate Finance Income Tax, Circle 3(1), Pvt. Ltd. Room No. 607, 6Th Floor, Ambit House, 1St Floor, 449, Vs. Aayakar Bhavan, Senapati Bapat Marg, Lower Mumbai-400 020 Parel, Mumbai-400 013 Appellant .. Respondent Pan No.Aaaca8834B

For Appellant: Nitesh Joshi, ARFor Respondent: Rajesh Kumar Yadav, DR

Section 143(3)

…existing ongoing business is in the nature of maintaining the brand and/or corporate image and it is not for creation of a brand. Further, the test of enduring benefit urged by the Revenue was considered by the Apex Court in Empire Jute Co. Ltd. v. CIT [1980] 124 ITR 1/3 Taxman 69 to hold that it is not a conclusive test in all cases so that such expenditure is always on capital account. The Court observed that what is to be examined is the nature of advantage obtained in the commercial sense by incurring the expenditure. If the expenditure consists of merely facilitating the assessee to carry on business more pr…

Addl.C.I.T.3(1), Mumbai vs. Ambit Corporate Finance Pvt. Ltd., Mumbai

In the result, the appeal of Revenue is dismissed and that of 14

ITA 5991/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of Ambit Corporate Finance Income Tax, Circle 3(1), Pvt. Ltd. Room No. 607, 6Th Floor, Ambit House, 1St Floor, 449, Vs. Aayakar Bhavan, Senapati Bapat Marg, Lower Mumbai-400 020 Parel, Mumbai-400 013 Appellant .. Respondent Pan No.Aaaca8834B

For Appellant: Nitesh Joshi, ARFor Respondent: Rajesh Kumar Yadav, DR

Section 143(3)

…existing ongoing business is in the nature of maintaining the brand and/or corporate image and it is not for creation of a brand. Further, the test of enduring benefit urged by the Revenue was considered by the Apex Court in Empire Jute Co. Ltd. v. CIT [1980] 124 ITR 1/3 Taxman 69 to hold that it is not a conclusive test in all cases so that such expenditure is always on capital account. The Court observed that what is to be examined is the nature of advantage obtained in the commercial sense by incurring the expenditure. If the expenditure consists of merely facilitating the assessee to carry on business more pr…

DCIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5655/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4784/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

DCIT 8(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5592/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4911/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4675/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 1081/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan

Section 14ASection 40

…not only by the assessee but by the public at large. The expenditure has been incurred as a commercial expediency demands such expenditure to be incurred. Reliance was placed on the decision of Hon’ble Supreme Court in the case of Empire Jute Co Ltd. vs. CIT (124 ITR 1) and other High Court judgments which has been placed before the CIT(A), on that basis, it was contended that all expenditure even if resulting in enduring benefit cannot be termed to be capital expenditure. Before deciding the issue where the expenditure is a capital expenditure or revenue expenditure, all other factors in commercial sense has t…

Infosys Ltd., Bangalore vs. Addl.C.I.T, Bangalore

In the result, Revenue’s appeal for A

ITA 102/BANG/2013[2005-06]Status: DisposedITAT Bangalore10 Nov 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri R. N. Parbat, CIT-III (D.R)

Section 143(3)Section 195Section 40Section 92ASection 92C

…examine and consider the evidence, description, nature and purpose of software expenses and to decide the issue of software expenditure being capital or revenue in the light of the decisions of the Hon'ble Apex Court in the case of Empire Jute Co. Ltd. (1980) 124 ITR 1, Alembic Chemicals Works Co. Ltd. Vs. CIT (1989) 177 ITR 377, the Hon'ble High Court of Karnataka in the case of CIT Vs. IBM India Ltd. (supra) and the Hon'ble High Court of Calcutta in the case of Indian Aluminium Co. Ltd. (2016) Tax Corp (DT) 64980; after affording the assessee adequate opportunity of being heard in the matter. Consequently, Grou…

Kal Cables Pvt Ltd., Chennai vs. ACIT, Chennai

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

ITA 1169/CHNY/2017[2009-2010]Status: DisposedITAT Chennai11 Oct 2017AY 2009-2010

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.Palanichamy, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA No.1169/Mds/2017 %नधा"रण वष" /Assessment Year: 2009-10 Vs. M/s.Kal Cables Pvt. Ltd., The Asst. Commissioner of #229, Kutcherry Road, Income Tax, Mylapore, Corporate Circle-4(2), Chennai-600 004. Chennai-600 034. Previously Company Circle- II(4). [PAN: AACCK 1367 M] (अपीलाथ(/Appellant) ()*यथ(/Respondent) : अपीलाथ( क+ ओर से/ Appellant by Mr.K.Ramak…

Sri Ramesh Harish, Bangalore vs. Income Tax Officer Ward-2(1), Bangalore

In the result, the appeals of the revenue and assessee are dismissed

ITA 585/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…ince the expenditure incurred was in the course of business and no new capital asset has emerged on account of the expenditure. 6. The learned CIT (Appeals) ought to have followed the ratio laid down by the Hon'ble Supreme Court in Empire Jute Co.Ltd vs. CIT, 124 ITR 1 (SC) and allowed the stamp fee for registration and processing fee incurred in full. 7. The learned CIT (Appeals) ought to have allowed the mining lease rent to the tune of Rs.21,81,32,476 / - since the expenditure having got crystallized during the relevant assessment year, the same was required to be allowed in full as claimed by the Appellant. 8…

DCIT vs. Sandur Mangnies and Iron Ores Ltd

In the result, the appeals of the revenue and assessee are dismissed

ITA 585/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…ince the expenditure incurred was in the course of business and no new capital asset has emerged on account of the expenditure. 6. The learned CIT (Appeals) ought to have followed the ratio laid down by the Hon'ble Supreme Court in Empire Jute Co.Ltd vs. CIT, 124 ITR 1 (SC) and allowed the stamp fee for registration and processing fee incurred in full. 7. The learned CIT (Appeals) ought to have allowed the mining lease rent to the tune of Rs.21,81,32,476 / - since the expenditure having got crystallized during the relevant assessment year, the same was required to be allowed in full as claimed by the Appellant. 8…

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

In the result, the appeals of the revenue and assessee are dismissed

ITA 559/BANG/2013[2008-09]Status: DisposedITAT Bangalore11 Oct 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…ince the expenditure incurred was in the course of business and no new capital asset has emerged on account of the expenditure. 6. The learned CIT (Appeals) ought to have followed the ratio laid down by the Hon'ble Supreme Court in Empire Jute Co.Ltd vs. CIT, 124 ITR 1 (SC) and allowed the stamp fee for registration and processing fee incurred in full. 7. The learned CIT (Appeals) ought to have allowed the mining lease rent to the tune of Rs.21,81,32,476 / - since the expenditure having got crystallized during the relevant assessment year, the same was required to be allowed in full as claimed by the Appellant. 8…

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

In the result, the appeals of the revenue and assessee are dismissed

ITA 558/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…ince the expenditure incurred was in the course of business and no new capital asset has emerged on account of the expenditure. 6. The learned CIT (Appeals) ought to have followed the ratio laid down by the Hon'ble Supreme Court in Empire Jute Co.Ltd vs. CIT, 124 ITR 1 (SC) and allowed the stamp fee for registration and processing fee incurred in full. 7. The learned CIT (Appeals) ought to have allowed the mining lease rent to the tune of Rs.21,81,32,476 / - since the expenditure having got crystallized during the relevant assessment year, the same was required to be allowed in full as claimed by the Appellant. 8…

Unifi Capital (P) Ltd., Chennai vs. ACIT, Chennai

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

ITA 184/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Oct 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.184/Mds/2017 ("नधा"रणवष" / Assessment Year: 2009-10) Vs The Acit, M/S. Unifi Capital (P) Ltd., 11, Kakani Towers, 15, Company Circle – Iii(3), Khader Nawaz Khan Road, Chennai Chennai – 600 006. Pan: Aaacu5196J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. Nithya Sankaran, Ca अपीलाथ"क"ओरसे/ Appellant By : Shri Asish Tripathi, Jcit ""यथ"क"ओरसे/Respondent By : 31.08.2017 सुनवाईक"तार"ख/Date Of Hearing : 04.10.2017 घोषणाक"तार"ख /Date Of Pronouncement

For Appellant: Shri Asish Tripathi, JCITFor Respondent: 31.08.2017

Section 143(1)Section 143(3)Section 14ASection 250(6)

…see for acquiring the license is for the period of one year, thereafter it is renewable on yearly basis. (ii) Therefore the assessee has not derived any benefit of enduring nature. (iii) Reliance was placed in the case Empire Jute Co Ltd. vs. CIT reported in 124 ITR 1(SC), wherein the Hon’ble Apex Court held “If the advantage consists merely in facilitating the assessee’s trading operations or enabling the management and conduct of the assessee’s business to be carried on more efficiently or more profitably while leaving the fixed capital untouched, the expenditure would be on revenue account, even though the a…

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08,

ITA 1432/MUM/2015[2009-10]Status: DisposedITAT Mumbai26 Sept 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009 Assessment Year: 2007-2008 Assessment Year: 2009-2010 & Assessment Year: 2010-2011 The Acit-10(3)(1), Vs. M/S Neo Sports Broadcast R. No. 212, Aayakar Bhavan, Pvt. Ltd., M.K. Road, Nimbus Centre, Mumbai - 400020 Oberoi Complex, Andheri (West), Mumbai – 400053 Pan: Aaccn2854Q

For Appellant: Dr. K. Shivaram (AR)For Respondent: Shri T.A. Khan (Sr. DR)

Section 143Section 143(2)Section 143(3)Section 14ASection 2(24)Section 36Section 36(1)Section 40ASection 40A(2)(b)

…duction of TDS. The Ld. counsel further submitted that the transponder charges are not one time payment but a recurring payment to be made every year. The Ld. counsel relied on the judgment of the Hon’ble Supreme Court delivered in Empire Jute Company vs. CIT 124 ITR 1 (SC), judgment delivered by the Hon’ble Delhi High Court in Asia Satellite Telecommunication Company Ltd. vs. DIT 332 ITR 340, decision of Mumbai Tribunal rendered in ADDIT vs. Taj TV Ltd. 161 ITD 339, in support of the claim of the assessee. 10 We have heard the rival submissions and also perused the material on record. The Ld. CIT (A) has deleted…

Empire Jute Co. Ltd. v. CIT

What is Empire Jute Co. Ltd. v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Empire Jute Co. Ltd. v. CIT

DCIT 10(2)(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

Mumbai International Airport P.Ltd, Mumbai vs. DCIT 10(2)(2), Mumbai

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

Ambit Corporate Finance P.Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

Addl.C.I.T.3(1), Mumbai vs. Ambit Corporate Finance Pvt. Ltd., Mumbai

DCIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT 8(2), Mumbai

DCIT 8(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

Infosys Ltd., Bangalore vs. Addl.C.I.T, Bangalore

Kal Cables Pvt Ltd., Chennai vs. ACIT, Chennai

Sri Ramesh Harish, Bangalore vs. Income Tax Officer Ward-2(1), Bangalore

DCIT vs. Sandur Mangnies and Iron Ores Ltd

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

Unifi Capital (P) Ltd., Chennai vs. ACIT, Chennai

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai