India Cements v. CIT

74 ITR 743Reported decision#25582 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263 Section 36(1)(vii)Section 36(1)(viia)Section 37

Judgments citing India Cements v. CIT

Alliance Nirmaan Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 263

…is supervisory or revisionary power under Section 263. As far as the other issues i.e. bank guarantee charges and stamp duty are concerned, this Court is of the opinion that the decision in India Cements Vs. CIT 60 ITR 52 and Jeewan Lal (1929) Limited Vs. CIT 74 ITR 743, conclude the issue. These expenses had to be regarded as falling properly in revenue filed. Report further notices that CIT (Appeals) did not specifically furnish any reasons to say why the original assessment order was unsupportable in law, in the final order made by him on 30.03.2009. 12. As a result of the above discussion, this Court is of th…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 143(3)Section 263

…his supervisory or revisionary power under Section 263. As far as the other issues ie. bank guarantee charges and stamp duty are concerned, this Court is of the opinion that the decision in India Cements Vs. CIT 60 ITR 52 and Jeewan Lal (1929) Limited Vs. CIT 74 ITR 743, conclude the issue. These expenses had to be regarded as falling properly in revenue filed. Report further notices that CIT (Appeals) did not specifically furnish any reasons to say why the original assessment order was unsupportable in law, in the final order made by him on 30.03.2009. 12. As a result of the above discussion, this Court is of th…

CIT vs. Vodafone Essar South Ltd

ITA/119/2012HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 143Section 143(3)Section 263Section 35Section 37

…pervisory or revisionary power under Section 263. As far as the other issues i.e. bank guarantee charges and stamp duty are concerned, this Court is of the opinion that the decision in India Cements Vs. CIT 60 ITR 52 and Jeewan Lal (1929) Limited Vs. CIT 74 ITR 743, conclude the issue. These expenses had to be regarded as falling properly in revenue filed. Report further notices that CIT (Appeals) did not specifically furnish any reasons to say why the original assessment order was unsupportable in law, in the final order made by him on 30.03.2009. 12. As a result of the above discussion, this Court i…