(i) CIT v. Motor Industries Co. Ltd.

93 Taxmann 157High Court1997#10830 most cited
10

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

Sections most often in play

Section 115PSection 14ASection 234ASection 234BSection 271(1)(c)Section 80IABSection 143(3)Section 37

Issues it is cited on

section 80iabsection 115pdeduction under section 80iasection 14a(2)deduction u/s 80iaunabsorbed depreciationenduring benefitsection 80iainterest u/s 234acommercial expediencysection 80idisallowance u/s 14a

Judgments citing (i) CIT v. Motor Industries Co. Ltd.

CANDOR KOLKATA ONE HI-TECH STRUCTURES PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE-5(2), NEW DELHI

ITA 193/DEL/2021[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. (FORMERLY KNOWN AS UNITECH REALTY PROJECTS PVT. LTD.),MUMBAI vs. ACIT SPL. RANGE-2, NEW DELHI

ITA 8377/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Aug 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR GURGAON TWO DEVELOPERS AND PROJECT LTD. (FORMERLY KNWON AS UNITECH DEVELOPERS AND PROJECTS PVT. LTD.),MUMBAI vs. ADDI. CIT SPL. RANGE- 2, NEW DELHI

ITA 6847/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Aug 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR KOLKATA ONE HI- TECH STRUCTURES PVT. LTD.,MAHARASHTRA vs. ACIT SPECIAL RANGE-2, NEW DELHI

ITA 6664/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Aug 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

ADDL. CIT, RANGE- 2 , NEW DELHI vs. CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. , NEW DELHI

ITA 4598/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

ADDL.CIT, SPECIAL RANGE-9, NEW DELHI vs. CANDOR GURGAON TWO DEVELOPERS AND PROJECT PVT LTD, MUMBAI

ITA 4597/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR KOLKATA ONE HI- TECH STRUCTURES PVT. LTD.,MAHARASHTRA vs. ACIT SPL. RNAGE-2, NEW DELHI

ITA 3211/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR GURGAON TWO DEVELOPERS & PROJECT PVT LTD (FORMERLY KNWON AS UNITECH DEVELOPERS AND PROJECTS PVT. LTD.),DELHI vs. ADDL. CIT, SPECIAL RANGE- 2 , NEW DELHI

ITA 3155/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. (FORMERLY KNOWN AS UNITECH REALTY PROJECTS PVT. LTD.),MUMBAI vs. ADDL. CIT, RANGE- 2 , NEW DELHI

ITA 3154/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

AMIT KUMAR,PANIPAT HARYANA vs. DCIT, NFAC (DELHI)

ITA 193/DEL/2024[2017-18]Status: DisposedITAT Delhi20 Feb 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 3154/Del/2019 Candor Gurgaon One Realty Addl. CIT, 2015-15 Projects Private Limited, Spl Range-2, 1102, Tower B, 11th Floor, New Delhi Peninsula Business Park, Senapati Bapat Road, Lower Parel, Mumbai – 400 013. PAN: AAACU8046K 4598/Del/2019 Addl. CIT, Candor Gurgaon One Realty 2015-16 Spl Range-2, Projects Private Limited, New Delhi 1005, Roots Tower, Plot No.7, District Centre, Laxmi Nagar, Delhi – 110 092. PAN: A…

(i) CIT v. Motor Industries Co. Ltd. (93 Taxmann 157) — Cited in 10 Judgments | BharatTax