Gujarat\nAlkalines and Chemicals Ltd. v. CIT

20 Taxmann.com 764High Court#12368 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 234A Section 234B Section 92C(2)Section 10B(1)(a)Section 135(5)Section 144B Section 144C

Issues it is cited on

section 139(3)section 108 section 10ba section 10b(8)section 80ia(8)cost plus method interest on outstanding receivables interest u/s 234c section 80a(5)section 80ia(4)deduction under section 80ia specified domestic transaction

Judgments citing Gujarat\nAlkalines and Chemicals Ltd. v. CIT

M/S. Tega Industries Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCT2074M Appearances: Assessee represented by : Ketan Ved AR. Department represented by : Subrata Aich, Sr. DR. Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Assess…

Dcm Shriram Limited, Delhi vs. Assessment Unit, Delhi

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110…

DCIT, New Delhi vs. Dcm Shriram Ltd, New Delhi

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PA…

Dcm Shriram Ltd, New Delhi vs. ACIT, Circle-7(1), New Delhi

ITA 2587/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

Dcm Shriiram Limited, New Delhi vs. Neac, New Delhi

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. APPELLANT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PAN-AAACD0097R APPELLANT ITA No.2587/Del/2022 [Assessment Year : 2018-19] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, N…

Dev Priya Products Private Ltd., Delhi vs. DCIT, Central Circle, Meerut

In the result, appeal of the assessee is partly allowed

ITA 4433/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jun 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., Vs Dcit/Acit, 4, Shankar Vihar, 1St Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut Pan-Aaacd4276C Appellant Respondent Appellant By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 02.04.2025 Date Of Pronouncement 27.06.2025 Order

Section 143(3)Section 144C(1)Section 80I

…ITA No.4433/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., vs DCIT/ACIT, 4, Shankar Vihar, 1st Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut PAN-AAACD4276C APPELLANT RESPONDENT Appellant by Shri Ved Jain, Adv. & Shri Ayush Garg, CA Respondent by Shri S.K.Jhadav, CIT DR Date of Hearing 02.04.2025 Date of Pronouncement 27.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the assessment order date…

The Assistant Commr. of Income Tax, Circle-2(1), Rajkot-Gujarat vs. M/S Bhavani Industries, Rajkot-Gujarat

In the result, the appeal filed by the Revenue is dismissed

ITA 108/RJT/2016[2011-12]Status: DisposedITAT Rajkot30 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 108/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 A.C.I.T., M/S Bhavani Industries, Circle-2(1), Vs. C/1-B, 236/3, Gidc, Rajkot. Aji Industrial Estate, Rajkot.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 108/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 A.C.I.T., M/s Bhavani Industries, Circle-2(1), Vs. C/1-B, 236/3, GIDC, Rajkot. Aji Industrial Estate, Rajkot. PAN: AACFB8046R Revenue by : Shri Aarsi Prasad, CIT. D.R Assessee by : Shri Mehul Ranpura, A.R सुनवाई क" तारीख/Date of Hearing : 05/07/2022 घोषणा क" तारीख /Date of Pronouncement: 03/10/2022 आदेश/O R D E R PER BENCH: The captioned appeal has been f…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR

Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…