Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT

59 TTJ 757Income Tax Appellate Tribunal#16055 most cited
6

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

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)

Issues it is cited on

section 80lacompensatory interestsection 35abbsection 80lsection 72acarry forward of lossessection 72related party transactionunabsorbed depreciationbusiness expediencysection 41(1)computer software

Judgments citing Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…n 524 (P&H) (u) CIT v. Neo Structo Construction Ltd: 218 Taxman 24 (Gujarat) (v) Huber Suhner Electronics (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed su…

DCIT, CIRCLE 4(2), NEW DELHI vs. M/S BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…n 524 (P&H) (u) CIT v. Neo Structo Construction Ltd: 218 Taxman 24 (Gujarat) (v) Huber Suhner Electronics (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed su…

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…n 524 (P&H) (u) CIT v. Neo Structo Construction Ltd: 218 Taxman 24 (Gujarat) (v) Huber Suhner Electronics (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed su…

DCIT, CIRCLE 4(2), NEW DELHI vs. MS BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…n 524 (P&H) (u) CIT v. Neo Structo Construction Ltd: 218 Taxman 24 (Gujarat) (v) Huber Suhner Electronics (P.) Ltd. vs. DCIT: 59 SOT 59 (Del ITAT) (w) DCIT v. Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT: 59 TTJ 757 (Ahd.) (y) ITO vs. Radiant Cables (P) Ltd.: 18 ITD (Hyd) 79 (z) Vodafone East Ltd. v. ACIT: 156 ITD 337 (Kol.) 57.3 As regards reference made to the decision of apex Court in the case of Bharti Hexacom (supra) is concerned, it is submitted that the said judgment of the Supreme Court (i) is not applicable to the case of the assessee as discussed su…

DCIT, NEW DELHI vs. M/S. BSES YAMUNA POWER LTD., DELHI

In the result appeal filed by revenue stands dismissed

ITA 3800/DEL/2015[2008-09]Status: DisposedITAT Delhi08 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. JK Mishra, CIT, DR
Section 143(2)

…ITR 327 (Pat) - CIT vs. Grand Cashew Corporation: 182 ITR 216 (Ker) - Jama Auto Industries vs. CIT: 299 ITR 92 (P&H) - CIT vs. Hindustan Copper Ltd.: 55 Taxman 392 (Cal) - CIT vs. Todi Tea Col. Ltd: 239 ITR 28 (Cal.) - G.L. Rexroth Industries Ltd. vs. DCIT: 59 TTJ 757 (Ahd.) - CIT vs. Deversons Industries Ltd.: 104 ITD 171 (Ahd.) - 45. On perusal of the orders of the authorities below on the issue, in view of the above submissions and the decisions cited, we find that the Learned CIT(Appeals) has deleted the addition made on account of disallowance of legal claim on the basis that the Assessing Officer has not…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…1 ITR 327 (Pat) − CIT vs. Grand Cashew Corporation: 182 ITR 216 (Ker) − Jama Auto Industries vs. CIT: 299 ITR 92 (P&H) − CIT vs. Hindustan Copper Ltd.: 55 Taxman 392 (Cal) − CIT vs. Todi Tea Col. Ltd: 239 ITR 28 (Cal.) − G.L. Rexroth Industries Ltd. vs. DCIT: 59 TTJ 757 (Ahd.) − CIT vs. Deversons Industries Ltd.: 104 ITD 171 (Ahd.) 45. On perusal of the orders of the authorities below on the issue, in view of the above submissions and the decisions cited, we find that the Learned CIT(Appeals) has deleted the addition made on account of disallowance of legal claim on the basis that the Assessing Officer has not…

Hindustan Packaging Co. Ltd.: 105 Taxman 245 (Ahd.) (MAG.) (x) G.L. Rexroth Industries Ltd. v. DCIT (59 TTJ 757) — Cited in 6 Judgments | BharatTax