Jagdamba Rollers Flour Mill Ltd. v. Assistant Commissioner of Income-tax, Cir. 1(2), Raipur

117 ITD 260Income Tax Appellate Tribunal2009#18773 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 250 Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)

Judgments citing Jagdamba Rollers Flour Mill Ltd. v. Assistant Commissioner of Income-tax, Cir. 1(2), Raipur

Virbala Kiritkumar Patel, Vadodara vs. The Dy.CIT, Circle-5 Present Jurisdiction Circle-2(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1213/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri B. P. Srivastava, Sr. DR

Section 250Section 40A(2)(b)

…sessing Officer during scrutiny assessment in subsequent assessment years, impugned additions made under section 40A(2) were to be deleted. 13. In the case of Jagdamba Rollers Flour Mill Ltd. vs. Assistant Commissioner of Income-tax, Cir. 1(2), Raipur [2009] 117 ITD 260 (Nagpur) (TM)/[2009] 121 TTJ 761 (Nagpur) (TM)[27-10-2008], the ITAT held that as per section 40A(2)(a), Assessing Officer is required to make inquiry to ascertain whether payment is excessive or unreasonable having regard to fair market value of services. Therefore, since Assessing Officer, instead of making enquiry to ascertain whether payment…

M/S. Aditya Peripherals Pvt. Ltd., Kolhapur vs. Additional Commissioner of Income-Tax

In the result, the appeal of assessee is partly allowed in the manner aforesaid

ITA 2060/PUN/2014[2011-12]Status: DisposedITAT Pune19 Jan 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Pramod ShingteFor Respondent: Shri Achal Sharma

Section 143(2)Section 40A(2)(b)Section 41(1)

…eliance on the following decisions : i. Principal Commissioner of Income Tax Vs. Ramgopal Minerals, 394 ITR 696 (Kar.); ii. DSA Engineers Vs. Income Tax Officer, 30 SOT 31 (Mum.); iii. Jagdamba Rollers Flour Mill Ltd. Vs. Assistant Commissioner of Income Tax, 117 ITD 260 (Nagpur)(TM). 4. On the other hand Shri Achal Sharma representing the Department vehemently defended the findings of Commissioner of Income Tax (Appeals). The ld. DR submitted that discrete enquiries made by Assessing Officer reveal that the lady Directors were not contributing towards the management of the assessee company, in any manner. The a…

DCIT 10(2), Mumbai vs. Aarvi Encon P.Ltd, Mumbai

ITA 5347/MUM/2013[2010-11]Status: DisposedITAT Mumbai01 Jan 2016AY 2010-11

For Appellant: Dr. K. ShivaramFor Respondent: Shri Mohammed Rizwan

Section 143(3)Section 254(1)Section 36(1)(ii)Section 40ASection 40A(2)(b)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अिधकरण " ए” खंडपीठ खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी जोिग"दर"सह , "याियक सद"य एवं एवं एवं राजे"", लेखा सद"य एवं Before S/Sh. Joginder Singh,Judicial Member & Rajendra,Accountant Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.5347/Mum/2013,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2010-11 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. CIT-10-(2) Vs. M/s. Aarvi Encon Pvt. Ltd. Room No.432, 4th Floor, Unit No.155, 1st Floor Aayakar Bhavan, M.K. Road Shah & Nahar Indl. Estate(A 1) Mumba…

Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…Voltamp Transformers (P) Limited v. CIT: 129 ITR 105 (Guj.) − CIT v. Aditya Medisales Ltd.: ITA No. 559/2009 (Guj.) − CIT v. Gopala Polyplast Ltd. : ITA NO. 265/2009 (Guj.) − JCIT v. ITC Ltd.: 112 ITD 57 (Kol.)(SB) − Jagdamba Rollers Flour Mill Ltd. vs ACIT: 117 ITD 260(TM) (Nag.) − Aradhana Beverages & Foods Co. (P.) Ltd vs. DCIT:51 SOT 426 (Del) − S.K. Engg vs. JCIT: 103 ITD 97 (Bang.) − Rangoon Chemical Works (P) Limited: 100 Taxman163 (Ahd.) (Mag) − Kinetic Honda Motor Ltd V. JCIT 77 ITD 393 − Shyam Oil Cake Ltd V. ACIT: 83 TTJ 414 (Jd.) − Vikshara Trading & Investment (P) Limited: 61 TTJ 6 (Ahd.) − Beta Nap…