Hoists Ltd. vs. ACIT (2013) ITR (T) 527 (Mum.)(Trib.) 3. Jindal Aluminium Ltd. v. ACIT

71 Taxmann.com 259Reported decision2016#21420 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 108(1)(e)Section 10TA(e)Section 10TA(g)Section 143(3)Section 144C(13)Section 234ASection 234BSection 271(1)(c)

Judgments citing Hoists Ltd. vs. ACIT (2013) ITR (T) 527 (Mum.)(Trib.) 3. Jindal Aluminium Ltd. v. ACIT

GBT INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT,OSD, DELHI

In the result, the assessee’s appeal is allowed as above

ITA 1764/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(3)Section 234ASection 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1764/Del/2022, A.Y. 2018-19 GBT India Private Limited Assistant Commissioner G-21, Ground Floor, of Income Tax, OSD, Salcon Rasvilas, Plot No. D-1, Vs. Civic Centre, Minto Road, Saket District Centre, New Delhi New Delhi PAN: AAFCG5409D (Appellant) (Respondent) Appellant by Sh. Prashant Meharchandani, Adv. Shri Jinendra Kataria, Advocate Respondent by Shri Dharm Veer Singh, CIT(DR) Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/11/2025 Da…

SENSIENT INDIA P.LTD,MUMBAI vs. DCIT 8(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1973/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Sensient India Pvt. Ltd., V. Dy. Cit-8(2) 103/104, Antariksh (Thakur House) Aayakar Bhavan Marol, Makwana Road Mumbai Marol Naka, Andheri (E) Mumbai – 400 059 Pan: Aafcs5952D (Appellant) (Respondent) Assessee By : Shri Devendra Jain Department By : Shri Manish Kumar Singh

For Appellant: Shri Devendra JainFor Respondent: Shri Manish Kumar Singh
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Sensient India Pvt. Ltd., v. Dy. CIT-8(2) 103/104, Antariksh (Thakur House) Aayakar Bhavan Marol, Makwana Road Mumbai Marol Naka, Andheri (E) Mumbai – 400 059 PAN: AAFCS5952D (Appellant) (Respondent) Assessee by : Shri Devendra Jain Department by : Shri Manish Kumar Singh Date of Hearing : 27.09.2019 Date of Pronouncement : 30.09.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner…

ACIT 25(3), MUMBAI vs. PUNIT CONSTRUCTIONS, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6980/MUM/2014[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR
Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…

PUNIT CONSTRUCTION CO.,MUMBAI vs. CIT 25, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6337/MUM/2014[211-12]Status: DisposedITAT Mumbai21 Feb 2018

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR
Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…

Hoists Ltd. vs. ACIT (2013) ITR (T) 527 (Mum.)(Trib.) 3. Jindal Aluminium Ltd. v. ACIT (71 Taxmann.com 259) — Cited in 4 Judgments | BharatTax