Frigoglass India (P) Ltd. v. DCIT

68 Taxmann.com 370High Court2016#18182 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115JAASection 143(3)Section 144CSection 144C(10)Section 234BSection 234DSection 32Section 42
Read the full judgment

Issues it is cited on

section 144(3)section 158asection 35(1)(ii)section 44csection 80ia(8)section 144c(10)section 115jaasection 42section 35(1)section 32(1)(iia)mat creditdepreciation on goodwill

Judgments citing Frigoglass India (P) Ltd. v. DCIT

Joshi Technologies International Inc India Projects, Ahmedabad vs. The ACIT (Int. Taxa-1), Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 81/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

Joshi Technologies International Inc India Projects, Ahmedabad vs. The ACIT (Int. Taxa-1), Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 80/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

Joshi Technologies International Inc India Projects, Ahmedabad vs. Assistant Commissioner of Income Tax, Circle(Int.Taxn.)-1, Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

Woodward India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

The appeal of the assessee stands partly allowed

ITA 916/DEL/2015[2009-10]Status: DisposedITAT Delhi25 Mar 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Woodward India Pvt. Ltd., Dcit, (Formerly Known As Woodward Circle-18(1), Governor India Ltd.,), 12Th Floor, New Delhi. Vs Building No. 5, Dlf Cyber Terraces, Dlf Cyber City, Phase-Iii, Gurgaon-122002 Appellant Respondent Assessee By : Shri Vishal Kalra, Adv. Shri S.S. Tomer, Adv. Department By: Shri H.K. Choudary, C.I.T. Dr Date Of Hearing: 17.01.2019 Date Of Pronouncement: 25.03.2019

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri H.K. Choudary, C.I.T. DR
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment year: 2009-10 Woodward India Pvt. Ltd., DCIT, (Formerly known as Woodward Circle-18(1), Governor India Ltd.,), 12th Floor, New Delhi. vs Building No. 5, DLF Cyber Terraces, DLF Cyber City, Phase-III, Gurgaon-122002 Appellant Respondent Assessee by : Shri Vishal Kalra, Adv. Shri S.S. Tomer, Adv. Department by: Shri H.K. Choudary, C.I.T. DR Date of hearing: 17.01.2019 Date of pronouncement: 25.03.2019 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL…

M/S Bright Point India Pvt Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 123/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Dec 2017AY 2012-13

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2012-13 Bright Point India Pvt. Ltd., Acit, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-Operative Industrial Vs. Estate, Mathura Road, New Delhi.

For Appellant: Shri Tarun Gulati, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 253(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2012-13 Bright Point India Pvt. Ltd., ACIT, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-operative Industrial Vs. Estate, Mathura Road, New Delhi. PAN : AAACB6414G (Appellant) (Respondent) Assessee by : Shri Tarun Gulati, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 06-09-2017 Date of pronouncement : 04-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated…