M/s D.J. Malpani v. CCE

176 DTR 305Reported decision2019#23158 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 12Section 12AASection 132(4)Section 142(1)Section 143(3)Section 145A

Issues it is cited on

section 256(2)colourable devicesection 2(15)section 149registration under section 12aliable to taxsection 12aasection 132(4)section 12asection 12section 139search and seizure

Judgments citing M/s D.J. Malpani v. CCE

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…by the revenue for the opinion of the High Court u/s 256(2) of the Act. Thus this decision nowhere states that dharmada is assessable as revenue receipt. As against this Hon’ble Supreme Court in a three judges bench in case of M/s D.J. Malpani Vs. CCE (2019) 176 DTR 305 in an excise matter by relying on its decision in case of CIT Vs. Bijli Cotton Mills 116 ITR 60 at Para 18 & 23 of its order held as under: Sourabh Agrotech Pvt Ltd vs. DCIT “18. We find from the facts of the case before us that the receipts on account of Dharmada were voluntary, earmarked for charity and in fact credited as such. Though the pa…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…by the revenue for the opinion of the High Court u/s 256(2) of the Act. Thus this decision nowhere states that dharmada is assessable as revenue receipt. As against this Hon’ble Supreme Court in a three judges bench in case of M/s D.J. Malpani Vs. CCE (2019) 176 DTR 305 in an excise matter by relying on its decision in case of CIT Vs. Bijli Cotton Mills 116 ITR 60 at Para 18 & 23 of its order held as under: Sourabh Agrotech Pvt Ltd vs. DCIT “18. We find from the facts of the case before us that the receipts on account of Dharmada were voluntary, earmarked for charity and in fact credited as such. Though the pa…

Ritika Vegetable Oil Private Limited, Jaipur vs. ACIT Central Circle, Alwar

In the result, the appeal of the assessee is allowed

ITA 495/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Oct 2024AY 2016-17

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajey Malik, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 40ASection 92BSection 92C

…itika Vegetable Oil Pvt. Ltd. vs. ACIT Court u/s 256(2) of the Act. Thus this decision nowhere states that dharmada is assessable as revenue receipt. As against this the Hon’ble Supreme Court in a three judges bench in case of M/s D.J. Malpani Vs. CCE (2019) 176 DTR 305 in an excise matter by relying on its decision in case of CIT Vs. Bijli Cotton Mills 116 ITR 60 at Para 18 & 23 of its order held as under: “18. We find from the facts of the case before us that the receipts on account of Dharmada were voluntary, earmarked for charity and in fact credited as such. Though the payment as Dharmada has been found to…

M/s D.J. Malpani v. CCE (176 DTR 305) — Cited in 3 Judgments | BharatTax