Karumuthu Thiagaraja Chetty & Co. v. Commissioner of Excess Profits Tax

42 ITR 788Reported decision#24926 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80JJAASection 10AASection 115BBDSection 14ASection 35(1)(iv)Section 80IA(10)Section 80IA(8)Section 8D

Issues it is cited on

scientific research expendituresection 115bbdnew employeessection 35(1)(iv)section 80ia(8)captive service providersection 80jjasection 80jjaasection 35(1)strategic investmentsection 35(2ab)section 14a(2)

Judgments citing Karumuthu Thiagaraja Chetty & Co. v. Commissioner of Excess Profits Tax

Deputy Commissioner of Income Tax Circle 8 1 (Incharge), Hyderabad vs. Virtusa Consulting Services Private Limited, Tamil Nadu

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2632/CHNY/2024[2013-14]Status: DisposedITAT Chennai14 Nov 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…ndia Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer pages 56 to 60 of the caselaw paperbook. - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book :-8-: IT(TP)A No. 42/Chny/2024 I.T.A. Nos.:2262, 2631 & 2632 /Chny/2024 - CIT vs Hindustan Lever Ltd.,…

Assistant Commissioner of Income Tax, Hyderabad vs. Virtusa Consulting Services Private Limited, Chennai Tamil Nadu

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2631/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…ndia Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer pages 56 to 60 of the caselaw paperbook. - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book :-8-: IT(TP)A No. 42/Chny/2024 I.T.A. Nos.:2262, 2631 & 2632 /Chny/2024 - CIT vs Hindustan Lever Ltd.,…

Virtusa Consulting Services Pvt. Ltd., Chennai vs. DCIT, CC-5(2), Chennai

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2262/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…ndia Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer pages 56 to 60 of the caselaw paperbook. - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book :-8-: IT(TP)A No. 42/Chny/2024 I.T.A. Nos.:2262, 2631 & 2632 /Chny/2024 - CIT vs Hindustan Lever Ltd.,…