Evolv Clothing Co. v. ACIT

257 Taxmann 171High Court#24038 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 32(1)(iia)Section 37Section 40(a)(ia)Section 80GSection 9(1)(i)Section 10(23C)Section 135Section 14A

Issues it is cited on

section 40(a)(1)section 40a(9)section 9(1)(vii)(b)section 32(1)(iia)section 9(1)(i)section 135csr expendituregoing concernsection 35(2ab)additional depreciationmlitax benefit

Judgments citing Evolv Clothing Co. v. ACIT

ACIT, Circle Ltu-1, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 140/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

Assistant Commissioner of Income Tax, Circle Ltu-1, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 139/CHNY/2025[2013-14]Status: DisposedITAT Chennai23 Jun 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

ACIT, Ltu Circle 1 Chennai, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 117/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

Evolv Clothing Co. v. ACIT (257 Taxmann 171) — Cited in 3 Judgments | BharatTax