Gopalan Thygarajan v. Commissioner of Income-tax, Chennai-V

89 Taxmann.com 187High Court2018#21558 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 10(34)Section 115-OSection 119Section 139Section 143(3)Section 14ASection 237Section 239

Issues it is cited on

section 239section 2(43)section 237accumulated profitsddtdomestic companysection 90(2)dividend distribution taxsection 10(34)section 139(4)beneficial ownertax treaty

Judgments citing Gopalan Thygarajan v. Commissioner of Income-tax, Chennai-V

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3912/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3911/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

Mitsui Kinzoku Components India Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3910/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

The Tata Power Company Ltd, Mumbai vs. Dy CIT Circle-2(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7707/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Aug 2021AY 2012-13

Bench: Him By Holding It To Be Dismissed On The Ground That The Refund Under Section 237 Is Not A Mistake Which Could Be Considered As Apparent From Record Identifiable Under Section 154 Of The Act. 2. The Learned Cit(A) Erred In Dismissing The Appeal By Holding It To Be Not Legally Tenable Ignoring The Fact That The Appeal Was Filed Before Him Challenging The Order Dated 30 November 2018 Passed By The Deputy Commissioner Of Income-Tax, Circle 2(3)(1), Mumbai (Dcit) Under Section 154 Of The Act Who Was Subordinate To Him. 3. The Learned Cit(A) Held In Not Directing The Dcit To Grant Refund Of The Additional Ddt Paid To The Extent Of Rs. 98,14,515. Alternatively, The Learned

Section 115JSection 14ASection 154Section 234CSection 237Section 240Section 244Section 263

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 7707/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle The Tata Power Company Ltd. Corporate Centre B 2(3)(1) 34 Sant Tukaram Road Room No. 552 Carnac Bunder, Mumbai-09 Aayakar Bhavan M.K. Road PAN : AAACT0054A Mumbai-400020. (Appellant) (Respondent) Assessee by Shri Nitesh Joshi & Shri Sukhsagar Syal Department by Shri Vijaykumar Menon Date of Hearing 08.06.2021 Date of Pronouncement 02.08.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of…

Gopalan Thygarajan v. Commissioner of Income-tax, Chennai-V (89 Taxmann.com 187) — Cited in 4 Judgments | BharatTax