Which sections of the Income Tax Act does M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C, Section 92BA(i), Section 92CA(3), Section 14A, Section 253(2A).

M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others

Q: How many judgments cite M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others?

25 judgments on BharatTax cite M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others (62 Taxmann.com 135), spanning 2018 to 2025.

62 Taxmann.com 135Supreme Court of India2015#4706 most cited

What is M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others authority for?

Judgments in M/s. Shree Bhagwati Steel Rolling Mills and M/s. Fibre Boards have overruled earlier decisions, preventing assessees from relying on those overruled precedents.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

M/s. Shree Bhagwati Steel Rolling Mills vs. C.I.T. Excise & Others · M/s. Fibre Boards · overruled judgments · Section 263 · specified domestic transactions · TPO · assessment · 143(3) · 144C · 92BA(i) · 92CA(3) · 14A · 253(2A) · 142(1) · 143(2) · General Finance Co.

Sections most often in play

Section 143(3)Section 144C Section 92BA(i)Section 92CA(3)Section 14A Section 253(2A)Section 142(1)Section 143(2)

Issues it is cited on

section 92ba(i)section 92ba specified domestic transaction section 144c(4)section 92b section 40a(2)section 92ca(3)section 10b section 40a(2)(b)transfer pricing adjustment section 92ca section 40a

Judgments citing M/s. Shree Bhagwati Steel Rolling Mills v. C.I.T. Excise & Others

Muzaffer Mahmood Khan, Aurangabad vs. Pr. Commissioner of Income-Tax -2, Aurangabad

In the result, the appeal of assessee is dismissed

ITA 895/PUN/2019[2014-15]Status: DisposedITAT Pune10 Jan 2020AY 2014-15

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri K. SrinivasanFor Respondent: Shri S.B. Prasad

Section 142(1)Section 143(2)Section 143(3)Section 263Section 54BSection 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.895/PUN/2019 नििाारण वषा / Assessment Year : 2014-15 Muzaffer Mahmood Khan, Diamond General Batteries, Diamond Complex, Silk Mill Colony, Paithan Road, Aurangabad-431001 PAN : ARBPK8682L .......अऩीऱाथी / Appellant बिाम / V/s. Pr. Commissioner of Income Tax-2, Aurangabad ……प्रत्यथी / Respondent Assessee by : Shri K. Srinivasan Revenue by : Shri S.B. Prasad सुनवाई की तारीख / Date of Hearing : 02-1…

Pranay Lalitkumar Jain, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeals of the assessee in ITA No

ITA 1347/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

Kruti Lalitkumar Jain, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeals of the assessee in ITA No

ITA 1346/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

Lalitkumar Kesarimal Jain, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeals of the assessee in ITA No

ITA 1345/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

Late Manishbhai Nagindas Gajjar, Surat vs. The Income Tax Officer, Ward-6(3), Surat

In the result, the appeal of the assessee for in ITA

ITA 1335/AHD/2016[2011-12]Status: DisposedITAT Surat18 Dec 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 55A

…L/h Late Manishbhai Gajjar Smt.Ilaben Manishbhai v. ITO-WD-6(3) Surat /I.T.A. No.1335 & 1336/Ahd/2016/A.Y:11-12 Page 1 of 17 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316KH Luhar Mohhallo , Palgam, Chaurasi Surat 359009 PAN: AOVPG 1860K अपीलाथ" Appellant ""यथ"/R…