Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT

132 ITR 619High Court#22393 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961 Section 119(2)(b) of the Income-tax Act Section 139(5) of the Income-tax Act Section 1961: Section 119(2)(b)Section 1961: Section 139(5)Section 1961: Section 35(2AB)Section 1961: Section 37(1)Section 1962

Issues it is cited on

weighted deduction section 35(2ab)section 139(5)section 35 fair market value section 37(1)section 37 section 139 section 11 previous year section 13 prescribed

Judgments citing Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT

DCIT, Circle-7(1), Delhi vs. Eicher Motors Limited, Delhi

ITA 3721/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…in the assessment order, even if the same were not claimed by the assessee in the return of income: Chokshi Metal Refinery vs. CIT: 107 ITR 63 (Guj) CIT vs. Geo Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT: 132 ITR 619 (All) CIT vs Mahalaxmi Sugar Mills Co Ltd: 160 ITR 920 (SC) CIT vs Simon Carves Ltd: 105 ITR 212 (SC) Anchor Pressings (P) Ltd vs CIT and Ors: 161 ITR 159 (SC) National Thermal Power Limited vs CIT: 229 ITR 383, (SC) CIT v. Bharat General Reinsurance: 81 ITR 303 (Del.) Re:Decision of Supreme Court in the case of Goetze (India) Ltd. - not applica…

Eicher Motors Limited, New Delhi vs. DCIT Circle 7(1) New Delhi, New Delhi

ITA 3525/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

Hero Motocrop Ltd., New Delhi vs. ACIT, Circle- 11(1), New Delhi

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…in Article 265 of the Constitution. Reliance in this regard was placed on the following decisions: Chokshi Metal Refinery vs. CIT: 107 ITR 63 (Guj) CIT vs. Geo Industries and Insecticides (I) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT: 132 ITR 619 (All.) CIT v Simon Carves Ltd.: 105 ITR 212 (SC) Anchor Pressings (P) Ltd. vs. CIT and Ors.: 161 ITR 159 (SC) CIT v Bharat General Reinsurance: 81 ITR 303 (Del) CIT vs. Hiranand: 136 Taxman 66 (Raj) CIT v. Ahmedabad Keiser-e-Hind Mills Co. Ltd.: 128 ITR 486 (Guj.) CIT v Archana R. Dhanwatay: 136 ITR 355 (Bom.) Sneh Lata Jain vs. CIT: 140 Taxman 1…