JCIT v. Sesa Goa Ltd.

295 Taxmann 236Supreme Court of India2023#24421 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 234BSection 10ASection 115-OSection 115-O(1A)Section 115JAASection 115JBSection 143(1)Section 143(3)

Issues it is cited on

amalgamationsection 234bsection 234section 23section 10transfersection 143personcompanysection 14indiabusiness

Judgments citing JCIT v. Sesa Goa Ltd.

UNIVERSAL TRADING COMPANY LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 223/KOL/2025[2012-13]Status: DisposedITAT Kolkata12 Aug 2025AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 115JSection 154Section 237Section 244ASection 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 223/KOL/2025 Assessment Year: 2012-13 Universal Trading Company DCIT, Circle-5(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AAACU3604M Appearances: Assessee represented by : Akkal Dudhewala, and Vidhi Ladia, AR Department represented by : S.B. Chakraborty, Addl. CIT, Sr.DR. Date of concluding the hearing : 24-June…

TECH MAHINDRA BUISNESS SERVICES LTD,MUMBAI vs. ASST CIT CIR 13(3)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 521/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri Vikas Awasthy, Judicial Member & Shri Amarjit Singh, Accountant Member I.T.A. No. 521/Mum/2015 (A.Y. 2010-11) C.O. No. 54/Mum/2015 [in I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11)] Vs. ACIT, Circle- Tech Mahindra Business Services Ltd. 13(3)(2) (formerly known as Hutchison Aayakar Bhavan Global Services Ltd.) M.K. Road Spectrum Towers Mumbai-400 020. Mindspace, Chincholi Bunder link Road Malad West Mumbai-400064. PAN: AABCH8136L (Appellant) (Respondent) I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11) Vs. Tech Mahindra Business DCIT, Circle-13(3)(2)…

DCIT 13(3)(2), MUMBAI vs. TECH MAHINDRA BUSINESS SERVICES LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1126/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri Vikas Awasthy, Judicial Member & Shri Amarjit Singh, Accountant Member I.T.A. No. 521/Mum/2015 (A.Y. 2010-11) C.O. No. 54/Mum/2015 [in I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11)] Vs. ACIT, Circle- Tech Mahindra Business Services Ltd. 13(3)(2) (formerly known as Hutchison Aayakar Bhavan Global Services Ltd.) M.K. Road Spectrum Towers Mumbai-400 020. Mindspace, Chincholi Bunder link Road Malad West Mumbai-400064. PAN: AABCH8136L (Appellant) (Respondent) I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11) Vs. Tech Mahindra Business DCIT, Circle-13(3)(2)…

JCIT v. Sesa Goa Ltd. (295 Taxmann 236) — Cited in 3 Judgments | BharatTax