Jonas Woodhead and Sons India Limited v. CIT

91 Taxmann 1Supreme Court of India#9194 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 194HSection 35ABBSection 37(1)Section 40(a)(ia)Section 144BSection 260A

Issues it is cited on

section 35abbdisallowance under section 40(a)(ia)prohibited by lawsection 194henduring benefitnational faceless assessment centresection 22section 260asection 35faceless assessmentsection 40(a)section 40(a)(ia)

Judgments citing Jonas Woodhead and Sons India Limited v. CIT

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1113/DEL/2023[2019-20]Status: DisposedITAT Delhi12 Dec 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE-4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1110/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

THE DEFENCE ACCOUNTS CO-OPERATIVE CREDIT SOCIETY LIMITED,MEERUT vs. ITO WARD 1(2)(4), MEERUT

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Jan 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

VARTUL SHARMA,GHAZIABAD vs. ITO WARD 3(2), NAJIBABAD

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Jan 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DIC INDIA LTD.,,KOLKATA vs. DCIT, CIRCLE - 10(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2084/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 2084/Kol/2018 Assessment Year: 2014-2015 Dic India Limited,..................................Appellant Transport Depot Road, Kolkata-700088 [Pan: Aabcc0703C] -Vs.- Deputy Commissioner Of Income Tax,......Respondent Circle-10(1), Aayakarbhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Akkaldudhwewala, A.R., Appeared On Behalf Of The Assessee Shri Hukumasema, Cit, Appeared On Behalf Of The Revenue

Section 144CSection 144C(5)

…ITA No. 2084/KOL/2018 Assessment Year: 2014-2015 DIC India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar,Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2084/KOL/2018 Assessment Year: 2014-2015 DIC India Limited,..................................Appellant Transport Depot Road, Kolkata-700088 [PAN: AABCC0703C] -Vs.- Deputy Commissioner of Income Tax,......Respondent Circle-10(1), AayakarBhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri AkkalDudhwewala, A.R., appeared on behalf of the assessee Shri HukumaSema, CIT, appeared on beha…

TATA MOTERS LIMITED (FORMERLY KNOWN AS TATA ENGINEERING & LOCOMOTIVE COMPANY LTD.),MUMBAI vs. DY. CIT, CIR..-2(1), MUMBAI

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3333/MUM/2011[2003-04]Status: DisposedITAT Mumbai17 Jul 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Tata Motors Limited Vs. Dy. Commissioner Of (Formerly Known As Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Tata Motors Limited Income Tax-2(1), (Formerly Known As Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM M/s. Tata Motors Limited Vs. Dy. Commissioner of (Formerly known as Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 PAN/GIR No.AAACT2727Q (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Tata Motors Limited Income Tax-2(1), (Formerly known as Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chow…

DCI INDIA LTD.,KOLKATA vs. DCIT,CIR-10(1) KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 126/KOL/2017[2010-2011]Status: DisposedITAT Kolkata05 Apr 2017AY 2010-2011

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T. A.No. 126 /Kol/2017 Assessment Years: 2010-11 Dic India Ltd. Dcit, Cir-10(1), Kolkata -Vs- [Pan :Aabbcc0703C] (Appellant) (Respondent) For The Appellant Sri D. S. Damle, Fca Sri G. Mallikarjuna, Cit, Dr. For The Respondent Date Of Hearing 22.03.2017 Date Of Pronouncement 05.04.2017

Section 143(3)Section 144CSection 263Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, KOLKATA (Bench- “C”) BEFORE SHRI N. V. VASUDEVAN JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER, I.T. A.No. 126 /Kol/2017 Assessment Years: 2010-11 DIC India Ltd. DCIT, CIR-10(1), Kolkata -Vs- [PAN :AABBCC0703C] (Appellant) (Respondent) For the Appellant Sri D. S. Damle, FCA Sri G. Mallikarjuna, CIT, DR. For the Respondent Date of Hearing 22.03.2017 Date of Pronouncement 05.04.2017 ORDER Per M. BALAGANESH, AM This is an appeal preferred by the assessee against the order passed by the Pr. Commissioner of Income Tax, Kolkata – 4 (hereinafter refe…

ACIT, NEW DELHI vs. M/S. BAXTER (INDIA) PVT. LTD., HARYANA

Appeal is allowed

ITA 5323/DEL/2012[2008-09]Status: DisposedITAT Delhi21 Jul 2016AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

ACIT, NEW DELHI vs. M/S. BAXTER (INDIA) PVT. LTD., HARYANA

Appeal is allowed

ITA 2798/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Jul 2016AY 2007-08

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

DCIT, NEW DELHI vs. M/S. BAXTER INDIA (P) LTD., HARYANA

Appeal is allowed

ITA 4785/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Jul 2016AY 2004-05

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

Jonas Woodhead and Sons India Limited v. CIT (91 Taxmann 1) — Cited in 12 Judgments | BharatTax