What is Metal Box Co. of India Ltd. v. Their Workmen authority for?

A provision for gratuity liability, calculated on an actuarial basis and spread over a number of years, is an allowable business expense. Such a provision is considered a charge against profits rather than a reserve.

How many judgments cite Metal Box Co. of India Ltd. v. Their Workmen?

276 judgments on BharatTax cite Metal Box Co. of India Ltd. v. Their Workmen (73 ITR 53), spanning 1996 to 2026.

Which sections of the Income Tax Act does Metal Box Co. of India Ltd. v. Their Workmen come up under?

It is most often cited in judgments turning on Section 37(1), Section 143(3), Section 115JB, Section 40(a)(ia), Section 44, Section 147.

Metal Box Co. of India Ltd. v. Their Workmen (73 ITR 53)

Uhde India P.Ltd, Mumbai vs. Addl CIT RG 10(3), Mumbai

ITA 1904/MUM/2012[2007-08]Status: DisposedITAT Mumbai08 Jun 2020AY 2007-08

Bench: Shri Pramod Kumar & Shri Ravish Soodthyssenkrupp Indutrial Solutions (India) Additional Commissioner Of Income-Tax 10(3); Private Limited (Formerly Known As Uhde India Mumbai. Vs. Private Limited); Uhde House, L.B.S Marg, Vikhroli (West), Mumbai – 400 0883 Pan – Aaacu1446H (Appellant) (Respondent)

For Appellant: S/sshri Niraj Sheth, Darshti Naik & HarmuzdFor Respondent: Shri Debashis Chandra, CIT D.R

Section 143(3)Section 234B

…as observed by the CIT(A) that the Tribunal vide its order passed in the assessee‘s own case for A.Y 2002-03, dated 10.09.2008, after relying on the judgments of the Hon‘ble Supreme Court in the case of Metal Box Company of India Ltd. Vs. Their Workmen (1969) 73 ITR 53 (SC) and Bharat Earth Movers Vs. CIT (2000) 245 ITR 428 (SC), had observed, that incurring of liability should be certain during the year and should be capable of estimation with reasonable certainty. In other words, the requirements of the principle to be followed for making of a provision were viz. (a). the certainty of the arising of the liabili…

The DCIT, Cochin vs. M/S.Aspinwall & Co. Ltd, Cochin

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

…& 128 & 133/Coch/2017 case, the assessee company had quantified its liability towards lease rent based on the revised rates of rent. In this regard, the Ld. AR relied on the judgment of the Supreme Court in the case of Metal Box Co. of India Ltd. v. Workmen (73 ITR 53) wherein it was held that: "For an assessee maintaining his accounts on mercantile system, a liability already accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of his business, regard being had to the accepted principles of commercial practice and accountancy. It is not as if s…

M/S Aspinwall & Co., Ltd, Cochin vs. The ACIT, Cochin

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

…& 128 & 133/Coch/2017 case, the assessee company had quantified its liability towards lease rent based on the revised rates of rent. In this regard, the Ld. AR relied on the judgment of the Supreme Court in the case of Metal Box Co. of India Ltd. v. Workmen (73 ITR 53) wherein it was held that: "For an assessee maintaining his accounts on mercantile system, a liability already accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of his business, regard being had to the accepted principles of commercial practice and accountancy. It is not as if s…

Aspinwall & Company Ltd, Cochin vs. The ACIT, Cochin

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

…& 128 & 133/Coch/2017 case, the assessee company had quantified its liability towards lease rent based on the revised rates of rent. In this regard, the Ld. AR relied on the judgment of the Supreme Court in the case of Metal Box Co. of India Ltd. v. Workmen (73 ITR 53) wherein it was held that: "For an assessee maintaining his accounts on mercantile system, a liability already accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of his business, regard being had to the accepted principles of commercial practice and accountancy. It is not as if s…

Aspinwall & Company Ltd, Cochin vs. The ACIT, Cochin

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 14A

…& 128 & 133/Coch/2017 case, the assessee company had quantified its liability towards lease rent based on the revised rates of rent. In this regard, the Ld. AR relied on the judgment of the Supreme Court in the case of Metal Box Co. of India Ltd. v. Workmen (73 ITR 53) wherein it was held that: "For an assessee maintaining his accounts on mercantile system, a liability already accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of his business, regard being had to the accepted principles of commercial practice and accountancy. It is not as if s…

ACIT, Circle - 10(2), Kolkata vs. M/S. South City Projects (Kolkata) Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed being infructuous

ITA 268/KOL/2018[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.268/Kol/2018 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Ram Bilash Meena, CIT DRFor Respondent: Shri AkkalDudhwewala, FCA

Section 147Section 148Section 80I

…ed liability, the Assessee would not have paid such substantial sum of Rs. 2,80,00,000/- to Government Authorities. v) The Assessee’s reliance on Bharat Earth Movers Vs. CIT (245 ITR 428) (SC) and on the case of Metal Box Company of India Limited Vs. Workmen (73 ITR 53) (SC) is also on the issue at hand and supports the case of the assessee where it has been held that “the law is settled: if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of t…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

ACIT, New Delhi vs. M/S. Pepsico India Holdings Pvt. Ltd., Gurgaon

In the result, appeal of the assessee in ITA No

ITA 4102/DEL/2015[2008-09]Status: DisposedITAT Delhi14 Jan 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri K.N. Mehta, advocateFor Respondent: Smt. Sulekha Verma, CIT/DR

Section 115Section 115JSection 143(3)Section 14A

…arial valuation and were, therefore, in the nature of ascertained liability and placed reliance on the decision of the Hon’ble Apex Court in the case of Bharat Earth movers vs. CIT 245 ITR 428 (SC) and a Metal Box Company of India Ltd vs. Their Workmen (1969) 73 ITR 53 (SC). 13. Learned Assessing Officer however was of the opinion that the assessee had equated an unascertained liability with contingent liability and actuarial valuation relied upon by the assessee to calculate the liability on account of gratuity is subject to a number of conditions and is largely based on estimates and presumed figures, the basi…

M/S. Pepsico India Holdings Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee in ITA No

ITA 4077/DEL/2015[2008-09]Status: DisposedITAT Delhi14 Jan 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri K.N. Mehta, advocateFor Respondent: Smt. Sulekha Verma, CIT/DR

Section 115Section 115JSection 143(3)Section 14A

…arial valuation and were, therefore, in the nature of ascertained liability and placed reliance on the decision of the Hon’ble Apex Court in the case of Bharat Earth movers vs. CIT 245 ITR 428 (SC) and a Metal Box Company of India Ltd vs. Their Workmen (1969) 73 ITR 53 (SC). 13. Learned Assessing Officer however was of the opinion that the assessee had equated an unascertained liability with contingent liability and actuarial valuation relied upon by the assessee to calculate the liability on account of gratuity is subject to a number of conditions and is largely based on estimates and presumed figures, the basi…

M/S the Estate vs. The Asst Commissioner of Income Tax

The appeal is disposed of

ITA/34/2010HC Karnataka10 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 260

…port of aforesaid submission, learned counsel for the appellant has placed reliance on the decisions in the case of ‘CALCUTTA CO. LTD Vs. CIT’ 37 ITR 1(SC), ‘BHARAT EARTH MOVERS Vs. CIT 245 ITR 428 (SC), ‘METAL BOX COMPANY OF INDIA LTD Vs. THEIR WORKMEN’ 73 ITR 53 (SC), ‘JIWANRAM SHEODUTTRAI Vs. CIT’ 279 ITR 512 (Cal), ‘CIT Vs. 8 BURHWAL SUGAR MILLS CO. LTD.’ 82 ITR 784 (ALL) AND ‘SASSOON J DAVID AND CO. P LTD Vs. CIT’ 118 ITR 261 (SC). 6. On the other hand, learned counsel for the revenue has taken us through the order of assessment and has submitted that the appellant failed to avail…

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is partly allowed for statistical purpose

ITA 5797/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Oct 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble, [Assessment Year: 2008-09]

Section 143(3)Section 144CSection 92Section 92C

…orrect amount thereof would not convert this definite and absolute liability into conditional one as has been held by the Hon’ble Supreme Court in the case of Calcutta Co. Ltd. v. CIT (1959) 37 ITR 1 (SC), Metal Box Company India Ltd. v. Their Workment [1969] 73 ITR 53 (SC) and Bharat Earth Movers v. CIT [2000] 245 ITR 428 (SC). ……………………. …………In the present case, the works have been executed after the expiry of the stipulated period. The stipulation as to the payment of liquidated damages towards delay in executing the contract work is related to the contract work, revenue thereof has been accounted for in the y…

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-II 620, Diamond Harbour Road Kolkata – 700 034 [PAN : AAECS 1119 F] Vs. Deputy Commissioner of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances by: Shri Himanshu Sinha, Advocate, appeared on behalf of the assessee. Dr. P.K. Srihari, CIT Sr…

Vedanta Ltd (Earlier Known As Sterlite Industries (India) Ltd.), Gurgaon vs. ACIT, Circle- 26(1), New Delhi

The appeal of the assessee is allowed

ITA 1454/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishivedanta Ltd. Vs. Acit, (Earlier Known As Sterlite Circle-26(1), Industries (India) Ltd,) New Delhi Core-6, 3Rd Floor, Scope Complex, 7, Lodhi Road, New Delhi Pan: Aaccs7101B (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Smt Sulekha Verma, CIT DR

Section 234BSection 263Section 271

…s also placed on the following judicial pronouncements: CIT vs. Burhal Sugar Mills Co. Limited, (82 ITR 784) (All.) CIT vs. Singari Bai [1945] 13 ITR 224 (All.) Poona Electric Supply Co. Ltd. vs. C.I.T. 57 ITR 521 (SC) Metal Box Co. of India vs. Their workman 73 ITR 53 (SC) Kedarnath Jute Manufacturing Co. Ltd. vs. CIT 82 ITR 363 (SC) CIT vs. Vinitec Corporation (P) Ltd. (196 CTR 369) [Delhi] CIT Tamil Nadu vs. Sitalakshmi Mills Ltd. (141 ITR 415) [Mad] ITAT Chennai & Commissioner Appeals has decided this issue favorable in AY 2004- 05 3.3.23 Similar issue came before CIT(A)-XI, Chennai in AY 2004-05 first year o…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…issue as whether ‘retirement benefit for employees’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with…

Metal Box Co. of India Ltd. v. Their Workmen

What is Metal Box Co. of India Ltd. v. Their Workmen authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Metal Box Co. of India Ltd. v. Their Workmen

Uhde India P.Ltd, Mumbai vs. Addl CIT RG 10(3), Mumbai

The DCIT, Cochin vs. M/S.Aspinwall & Co. Ltd, Cochin

M/S Aspinwall & Co., Ltd, Cochin vs. The ACIT, Cochin

Aspinwall & Company Ltd, Cochin vs. The ACIT, Cochin

Aspinwall & Company Ltd, Cochin vs. The ACIT, Cochin

ACIT, Circle - 10(2), Kolkata vs. M/S. South City Projects (Kolkata) Ltd., Kolkata

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

ACIT, New Delhi vs. M/S. Pepsico India Holdings Pvt. Ltd., Gurgaon

M/S. Pepsico India Holdings Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

M/S the Estate vs. The Asst Commissioner of Income Tax

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

Vedanta Ltd (Earlier Known As Sterlite Industries (India) Ltd.), Gurgaon vs. ACIT, Circle- 26(1), New Delhi

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati