Ltd vs. R B Wadkar, Mumbai (2004)(137 Taxman 479) (b) Crompton Greaves Ltd. v. ACIT (

160 Taxmann.com 401Reported decision#22895 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 131Section 132Section 133ASection 143(3)Section 147Section 148Section 153ASection 68

Issues it is cited on

section 39onus of proofaccumulated profitspaper companyshell companydisallowance of interest expendituresource of sourcecreditworthiness of the creditordate of transfersection 260section 260aborrowed satisfaction

Judgments citing Ltd vs. R B Wadkar, Mumbai (2004)(137 Taxman 479) (b) Crompton Greaves Ltd. v. ACIT (

DCIT CC 7(3), Mumbai vs. M/S Lotus Logistics and Developers Pvt Ltd., Mumbai

ITA 4058/MUM/2019[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)
Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2010 2015-16 -do- -do- 6920/M/2019 2016-17 ACIT-CC…

DCIT, CC - 7(3), Mumbai vs. M/S A. M. Developers and Realtors, Mumbai

ITA 3041/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)
Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC…

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

ITA 3040/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)
Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC…

Ltd vs. R B Wadkar, Mumbai (2004)(137 Taxman 479) (b) Crompton Greaves Ltd. v. ACIT ( (160 Taxmann.com 401) — Cited in 3 Judgments | BharatTax