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

132 ITR 619High Court#22510 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961Section 119(2)(b) of the Income-tax ActSection 139(5) of the Income-tax ActSection 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 deductionsection 35(2ab)section 139(5)section 35fair market valuesection 37(1)section 37section 139section 11previous yearsection 13prescribed

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

…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…

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…

Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT (132 ITR 619) — Cited in 3 Judgments | BharatTax