GKN Driveline India Ltd. v. CIT

88 Taxmann.com 208High Court2017#25789 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 32(1)(ii)Section 35(2AB)Section 37(1)

Issues it is cited on

non-compete feeenduring benefitrevenue expenditurecapital expenditureindianfacbusinessdocument

Judgments citing GKN Driveline India Ltd. v. CIT

M/S. Indo National Limited, Chennai vs. ACIT, Corp Cricle -2(2). Chennai, Chennai

In the result, both the appeals of the assessee are partly allowed

ITA 1405/CHNY/2023[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 35

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 1404 & 1405/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 v. M/s. Indo National Limited, ACIT, No.77, 3rd Floor, Pottipati Plaza, Corporate Circle -2(2), Nungambakkam, Chennai. Chennai – 600 034. [PAN: AAACI2291L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. NR. Vijayaraghavan, Advocate…

M/S. Indo National Limited, Chennai vs. ACIT Coprate Cricle-2(2), Chennai

In the result, both the appeals of the assessee are partly allowed

ITA 1404/CHNY/2023[2015-16]Status: DisposedITAT Chennai19 Mar 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 35

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 1404 & 1405/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 v. M/s. Indo National Limited, ACIT, No.77, 3rd Floor, Pottipati Plaza, Corporate Circle -2(2), Nungambakkam, Chennai. Chennai – 600 034. [PAN: AAACI2291L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. NR. Vijayaraghavan, Advocate…

Samkeet Arya Homes LLP, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 249/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-10

Section 133(6)Section 143(2)Section 37

…ITA No.249/Ahd/2024 Assessment Year: 2018-19 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2018-10 Samkeet Arya Homes LLP, The Income Tax Officer, B-604, Shapath IV, Ward – 3(3)(5), Opp. Karnavati Club, Ahmedabad. S.G. Highway, Vs. Ahmedabad – 380 015. [PAN – ACRFS 2181 D] (Appellant) (Respondent) Assessee by Ms. Shrunjal Shah, AR Revenue by Shri N.J. Vyas, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 16.07.2024 O R D E R PER SUCHITRA KAMBLE: This a…

GKN Driveline India Ltd. v. CIT (88 Taxmann.com 208) — Cited in 3 Judgments | BharatTax