Madras in Ashok Leyland Ltd. v. ACIT

141 Taxmann.com 171High Court2022#19108 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 28Section 36Section 36(1)(vii)Section 36(2)

Issues it is cited on

section 36(2)percentage completion methodsection 36(1)(vii)commercial expediencysection 28section 36(1)revenue expendituresection 37(1)section 36section 37previous yeartransfer

Judgments citing Madras in Ashok Leyland Ltd. v. ACIT

Ushakiron Movies Private Limited, Ramoji Film City vs. ACIT., Circle-5(1), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 541/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.541/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) M/S. Ushakiron Movies (P) Ltd Vs. Acit Ramoji Film City, Hyderabad Circle 5 (1) Pan:Aaacu2689L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Siva Kumar राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/02/2025 घोषणा की तारीख/Pronouncement: 07/05/2025 आदेश/Order

For Appellant: Advocate V. Siva KumarFor Respondent: : Dr. Sachin Kumar, DR
Section 143(3)Section 28Section 36(1)(vii)Section 36(2)(i)

…ITA No 541 of 2024 Ushakiran Movies P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.541/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) M/s. Ushakiron Movies (P) Ltd Vs. ACIT Ramoji Film City, Hyderabad Circle 5 (1) PAN:AAACU2689L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate V. Siva Kumar राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 13/02/2025 घोषणा की तारीख/Pronouncement: 07/05/…

The Joint Commissioner of Income Tax(OSD), Chennai vs. Emerald Haven Reality Ltd, Chennai

Appeal stands dismissed

ITA 38/CHNY/2021[2014-15]Status: DisposedITAT Chennai26 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

The Joint Commissioner of Income Tax(OSD), Chennai vs. Emerald Haven Reality Ltd, Chennai

Appeal stands dismissed

ITA 37/CHNY/2021[2013-14]Status: DisposedITAT Chennai26 Oct 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

Emerald Haven Realty Ltd., Chennai vs. ACIT Corporate Circle 2, Chennai

Appeal stands dismissed

ITA 634/CHNY/2020[2014-15]Status: DisposedITAT Chennai26 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

Madras in Ashok Leyland Ltd. v. ACIT (141 Taxmann.com 171) — Cited in 4 Judgments | BharatTax