General Finance Company v. ACIT

124 Taxmann 432Supreme Court of India2002#12122 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

section 92ba(i)section 40(a)(2)(b)section 65a section 6(1)section 92ba section 276 section 40a(ia)section 92ca(1)disallowance under section 40(a)(ia)specified domestic transaction trc working capital adjustment

Judgments citing General Finance Company v. ACIT

ASIATIC COLOUR CHEM INDUSTRIES PRIVATE LTD.,,AHMEDABAD vs. THE JT.. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 60/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad11 Sept 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri Ashesh R. Rewar, Sr. D.R

Section 143(3)Section 40Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2015-16 M/s. Asiatic Colour Chem Jt. CIT, Ind. Ltd., Plot No. 1503- Circle-1(1)(1), 1504, Phase-I, GIDC, Vs Ahmedabad Naroda, Ahmedabad (Respondent) PAN: AABCA6297R (Appellant) Assessee by: Shri Chetan Agrawal, A.R. Revenue by: Shri Ashesh R. Rewar, Sr. D.R. Date of hearing : 22-07-2024 Date of pronouncement : 11-09-2024 आदेश/ORDER PER : SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the l…

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.235, 226 & 227/Ind/2021 Assessment Years: 2011-12, 2012-13 & 2015-16 The ACIT, Vs. Prakash Oils Ltd., Central-1, Village-Kheda, Indore. Pithampur, Distt. Dhar -454775 PAN: AABCP8087G (Appellant) (Respondent) CO Nos.2 to 4/Ind/2022 (ITA Nos.235, 226 & 227/Ind/2021) Assessment Years: 2011-12, 2012-13 & 2015-16 Prakash Oils Ltd., Vs. The ACIT, Village-Kheda, Central-1, Pithampur, Indore. Distt. Dhar -454775 PAN: AABCP8087G (Cross Objector) (Respondent) As…

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

M/S S.B.COTGIN PVT LTD ,NAGPUR vs. PR.CIT-2, NAGPUR

In the result, appeal of the assessee is allowed

ITA 88/NAG/2020[2015-16]Status: DisposedITAT Nagpur05 Jul 2021AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 88/Nag/2020 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: Shri Abhay N. AgarwalFor Respondent: Shri Pradeep Hedaoo

Section 143(3)Section 263Section 40A(2)(b)Section 92B

…आयकर अपीलीय अधधकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 88/NAG/2020 धनधाारण वषा / Assessment Year : 2015-16 M/s. S. B Cotgin Pvt. Ltd. Nr. Shyam Talkies, Nagina Masjid Road, Wani-445 304, Maharashtra, PAN : AATCS0617B .......अपीलाथी / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-2, Nagpur. ……प्रत्यथी / Respondent Assessee by : Shri Abhay N. Agarwal Revenue by : Shri Pradeep Hedaoo सुनवाई की तारीख / Date of Hearing : 23.0…

SHRI KUSHAL BALMUKUND AGRAWAL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1086/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Mar 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1086/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri Kushal Balmukund Agrawal, P.C.I.T.-3, 14, Rudrax Bunglows, Vs. Ahmedabad. B/H, Rajpath Club, S.G. Highway, Bodakdev, Ahmedabad.

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R

Section 143(3)Section 263Section 40A(2)(b)Section 92B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1086/AHD/2019 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri Kushal Balmukund Agrawal, P.C.I.T.-3, 14, Rudrax Bunglows, Vs. Ahmedabad. B/h, Rajpath Club, S.G. Highway, Bodakdev, Ahmedabad. PAN: AQAPA4792R (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, A.R Revenue by : Shri Mohd. Usman, CIT.D.R सुनवाई क" तार"ख/Date of Hearing : 01/02/2021 घोषणा क" तार"ख /Date…

FIRMENICH AROMATICS (INDIA) P.LTD,MUMBAI vs. ACIT CIR 4(2), MUMBAI

In the result this ground of appeal is allowed

ITA 348/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Jul 2020AY 2009-10

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman(Virtual Hearing In Virtual Court No.2)

For Respondent: Shri Bomi Daruwala with

Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 254(1)Section 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Virtual hearing in Virtual Court No.2) ITA. No.348/Mum/2014 (Assessment Year 2009-10) Firemenich Aromatics (India) ACIT- Circle -4(2), Pvt Ltd, Room No. 642, 6th Floor, Arena Space, Building, 9th Floor, Aayakar Bhavan, Plot No. 4, Survey No 20, M.K. Road, Vs. New Shyam Nagar Road, Mumbai-400020. Jogeshwari Vikhroli Link Road, Next to Kapltaru Building, Behind Majas BEST Depot, Majaswadi, Jogeswari East, Mumbai 400060, PAN: AAACF1621M ITA. No.1732/Mum/2014 (Assessment Year…

M/S. SWASTIK COAL CORPORATION PVT. LTD.,INDORE vs. THE ACIT, 5(1), INDORE

In the result, the appeal filed by the assessee in ITA

ITA 486/IND/2018[14-15]Status: DisposedITAT Indore26 Jul 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15

Section 143(3)Section 263Section 40A(2)(b)

…[ITA 486/Ind/2018] [Swastik Coal Corporation Pvt. Ltd., Indore] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Swastik Coal Corporation Pvt. Ltd. Pr. CIT-2 21/3, Ratlam Kothi Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.AABCJ3196N Appellant by Shri Girish Agrawal & Shri Vijay Bansal, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearing: 13.06.2019 Date of Pronouncement: 26.07.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by th…