How many judgments cite Hero Cycles (P.) Ltd. v. CIT?

96 judgments on BharatTax cite Hero Cycles (P.) Ltd. v. CIT (63 Taxmann.com 308), spanning 2015 to 2025.

Which sections of the Income Tax Act does Hero Cycles (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(iii), Section 143(3), Section 1961, Section 30 of the I.T. Act, Section 142(1), Section 143(2).

Hero Cycles (P.) Ltd. v. CIT

63 Taxmann.com 308Supreme Court of India2015#1195 most cited

What is Hero Cycles (P.) Ltd. v. CIT authority for?

Interest paid on borrowed funds advanced to group concerns is an allowable expense under section 36(1)(iii) if the advances are made for commercial expediency. Revenue authorities cannot question a businessman's commercial judgment or disallow such expenses on that basis.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hero Cycles v CIT · Section 36(1)(iii) · commercial expediency · interest free advances · disallowance of interest expenditure · borrowed funds · group concerns · business expediency · armchair of businessman · income tax act 1961

Also reported as

236 Taxmann 447

Sections most often in play

Section 36(1)(iii)Section 143(3)Section 1961 Section 30 of the I.T. Act Section 142(1)Section 143(2)Section 147 Section 132

Issues it is cited on

compensatory interest section 36(l)(iii)interest free advances transferor company section 40(a)(ii)section 36(1)(iii)explanation to section 37 strategic investment commercial expediency business expediency disallowance under section 40(a)(ia)disallowance of interest expenditure

Judgments citing Hero Cycles (P.) Ltd. v. CIT

DY COMMISSIONER OF INCOME TAX, NOIDA vs. BRIGHT BUILDTECH PVT. LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 595/DEL/2025[2018]Status: DisposedITAT Delhi31 Oct 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2018-19] Dcit Vs Bright Buildtech Pvt.Ltd. Central Circle-1 Flat No.14, Ground Floor A.R.T.O Complex Dda Mig, Suraj Sector-33, Noida Apartment, Pul Pehlad Pur New Delhi-110044 Pan-Aaccb7981J Appellant Respondent Revenue By Shri Rajesh Chandra, Cit Dr Assessee By Shri Rohit Kapoor, Adv. & Shri Veersain Aggarwal, Ca Date Of Hearing 14.08.2025 Date Of Pronouncement 31.10.2025

Section 142(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)

…ITA No.595/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] DCIT vs Bright Buildtech Pvt.Ltd. Central Circle-1 Flat No.14, Ground Floor A.R.T.O Complex DDA MIG, Suraj Sector-33, Noida Apartment, Pul Pehlad Pur New Delhi-110044 PAN-AACCB7981J APPELLANT RESPONDENT Revenue by Shri Rajesh Chandra, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Veersain Aggarwal, CA Date of Hearing 14.08.2025 Date of Pronouncement 31.10.2025 ORDER PER MANISH AGARWAL, AM : The captioned appea…

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. VIC ENTERPRISES PRIVATE LIMITED, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 3086/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr.DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3086/DEL/2024 [A.Y. 2015-16] The A.CI.T. Vs. VIC Enterprises Pvt Ltd 4th Floor, Punjabi Bhawan New Delhi Rouse Avenue, New Delhi PAN – AAACV 0132 B (Applicant) (Respondent) Assessee By : Shri M.P. Rastogi, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr.DR Date of Hearing : 04.09.2025 Date of Pronouncement : 04.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is preferred against the order of the ld. CIT(A), dated 06.11.2023…

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1252/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Sept 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT

Section 132Section 139Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 & 1252/Chny/2025 & Cross-Objection Nos.43 & 44/Chny/2025 िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23 v. The DCIT, Jayapriya Company, Central Circle-2(2), 37, Sivavishnu Complex, Chennai. II Floor, T. Nagar H.O, Chennai-600 017. [PAN: AAHFJ 0958 M] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross- Objector) Department by : Mrs. Yamun…

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1251/CHNY/2025[2021-22]Status: DisposedITAT Chennai12 Sept 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT

Section 132Section 139Section 147Section 148Section 250

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 The DCIT बनाम M/s Hero Cycles Ltd. C-V, Ludhiana Hero Nagar, G.T. Road Ludhiana "ायी लेखा सं./PAN NO: AAACH4073P अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 473/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 M/s Hero Cycles Ltd. बनाम The ACIT Hero Nagar, G.T. Road Ludhia…

DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), JAIPUR, HIGHCOURT CIRCLE, JAIPUR vs. LATE VANDANA AGARWAL THROUGH LEGAL HEIR SH. NISHIT AGARWAL, JAIPUR

In the result the appeal of the revenue is allowed for statistical

ITA 1237/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jul 2025AY 2017-18

For Appellant: Sh. Ashish Sharma, Adv. &For Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1237/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Dy. Commissioner of Income Late Ms. Vandana Agarwal Vs. Tax, through Legal Heir. Sh. Circle (International Taxation), Nishit Agarwal, Jaipur Gangwal Park, A-1, JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIXPA0074L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR vs. AVANTHA HOLDINGS LIMITED, CHANDRAPUR

ITA 354/NAG/2023[2012-13]Status: DisposedITAT Nagpur04 Apr 2025AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E ITA no.45/Nag./2016 (Assessment Year : 2011-12) Appellant Dy. Commissioner of Income Tax Circle-4, Nagpur v/s Respondent ITA no.248/Nag./2016 (Assessment Year : 2011-12) Appellant Dy. Commissioner of Income Tax Circle-5, Nagpur Respondent Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Appellant Dy. Commissi…

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E Appellant Dy. Commissioner Of Income Tax Circle-4, Nagpur Respondent V/S

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-4, Nagpur Respondent v/s ITA no.45/Nag./2016 (Assessment Year : 2011-12) ITA no.248/Nag./2016 (Assessment Year : 2011-12) Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-5, Nagpur Respondent v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Dy. Commissioner of In…

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

ITA 248/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E Appellant

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant ITA no.45/Nag./2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax Circle-4, Nagpur Respondent v/s ITA no.248/Nag./2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax Circle-5, Nagpur Appellant Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Respondent v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Dy. Commissioner of In…

PR. CIT -3 vs. DLF LTD.(FOMERLY KNOWN AS DLF UNIVERSAL LTD.

ITA/926/2016HC Delhi06 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 926/2016 & ITA 928/2016 Page 1 of 20 $~8 & 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 926/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Achrya and Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv. versus DLF LTD. (FOMERLY KNOWN AS DLF UNIVERSAL LTD. .....Respondent Through: Ms. Kavita Jha, Sr. Adv. wtih Mr. Akash Shukla and Mr. Aditya Bali, Advs. 9 + ITA 928/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal,…

PR. CIT -3 vs. DLF LTD. (FORMERLY KNOWN AS DLF UNIVERSAL LTD.)

ITA/928/2016HC Delhi06 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

GRAPHTECH EXIM PRIVATE LIMITED,DELHI vs. ACIT CEN CIR 3 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1441/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Feb 2025AY 2017-18

For Appellant: Mrs. Suhani Meharwal, CAFor Respondent: Shri Manoj Kumar, JCIT-DR

Section 143Section 143(3)Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES, “A” JAIPUR\n\nश्री संदीप गोसाई, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष\nBEFORE: SHRI SANDEEP GOSAIN, JM & SHRI GAGAN GOYAL, AM\n\nआयकर अपील सं./ITA No. 1441/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\n\nM/s. Graphtech Exim Pvt. Ltd.\n151, Satya Niketan Nanak Pura\nNew Delhi 110 021\n\nVs.\nThe ACIT\nCentral Circle-3\nJaipur\n\nस्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAACG 3505 B\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n\nनिधर्धारिती की ओर से / Assessee by : Mrs. Suhani…

INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs. KALI FABRICS PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 291/KOL/2024[2018]Status: DisposedITAT Kolkata27 Nov 2024

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm]

Section 143(2)Section 143(3)Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Sonjoy Sarma, JM] I.T.A. No. 291/Kol/2024 Assessment Year: 2018-19 ITO, Ward-9(1), Kolkata Vs. Kali Fabrics Pvt. Ltd. Room No. 2B, 3rd Floor, 11, Clive Row, Kolkata-700 001. (PAN: AABCK4422A) Appellant Respondent Date of conclusion of Hearing 29.10.2024 Date of Pronouncement 27.11.2024 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri Prakash Nath Barnwal, CIT, DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the revenue is against the order of Ld. CIT(A), NFAC, Delhi dated 12.10.2023 for AY 2018…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. SOUTH CITY PROJECTS (KOLKATA) LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1096/KOL/2023[2020-21]Status: DisposedITAT Kolkata24 Oct 2024AY 2020-21

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1096/Kol/2023 Assessment Year: 2020-21 DCIT, Circle-11(1), Kolkata Vs. South City Projects (Kolkata) Limited (PAN: AAACD 8933 A) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 31.07.2024 क" "त"थ Date of Pronouncement/ 24.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"रती क" ओर से Smt. Vid…

ITO, WARD-2(4), NEW DELHI vs. ANTHEIA CONSTRUCTIONS P.LTD, NEW DELHI

In the result, both the appeals filed by the Revenue are dismissed

ITA 4963/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 133Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4963/DEL/2017 (Assessment Year: 2014-15) ITO, Ward 2 (4), vs. Antheia Construction P. Ltd., 60, 2nd Floor, Vasnat Marg, New Delhi. Vasant Vihar, New Delhi – 110 057. (PAN : AAJCA4466E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 23.07.2024 Date of Order : 13.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: These appeals have been filed by the Revenue against th…

ITO, NEW DELHI vs. M/S ANTHEIA CONSTRUCTIONS PVT. LTD.,, NEW DELHI

In the result, both the appeals filed by the Revenue are dismissed

ITA 2373/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 133Section 142(1)Section 143(2)

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

ITA 297/IND/2023[2014-15]Status: DisposedITAT Indore08 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER AY: 2013-14 Som Distilleries & Income-tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Assessee/Appellant) (Revenue/Respondent) AY:2014-15 ACIT (Central)-1, SOM Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv, Shri Gagan Tiwar…

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

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