MRF Ltd. v. DCIT, Chennai

280 Taxmann 439Reported decision#20288 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961Section 30 of the I.T. ActSection 194A of I.T. Act 1961Section 251(a) of the IT ActSection 40(a)(ia) of I.T. Act 1961Section 194A of the I.T. ActSection 251(a) of the I.T. ActSection 40(a)(ia) of the I.T. Act

Issues it is cited on

transfer pricing orderstrategic investmentcorporate guaranteesection 92bcup methodsection 194acomparable companiessection 30amalgamationshort term capital gainassociated enterprisestransfer pricing adjustment

Judgments citing MRF Ltd. v. DCIT, Chennai

Deputy Commissioner of Income Tax, Nagpur vs. Avantha Holdings Limited, Chandrapur

ITA 354/NAG/2023[2012-13]Status: DisposedITAT Nagpur04 Apr 2025AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E ITA no.45/Nag./2016 (Assessment Year : 2011-12) Appellant Dy. Commissioner of Income Tax Circle-4, Nagpur v/s Respondent ITA no.248/Nag./2016 (Assessment Year : 2011-12) Appellant Dy. Commissioner of Income Tax Circle-5, Nagpur Respondent Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Appellant Dy. Commissi…

Avantha Holdings Limited, New Delhi vs. A.C.I.T. Cir-5, Nagpur

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E Appellant Dy. Commissioner Of Income Tax Circle-4, Nagpur Respondent V/S

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-4, Nagpur Respondent v/s ITA no.45/Nag./2016 (Assessment Year : 2011-12) ITA no.248/Nag./2016 (Assessment Year : 2011-12) Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-5, Nagpur Respondent v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Dy. Commissioner of In…

Dy. C.I.T. Cir-.5, Nagpur vs. M/S Avantha Holdings Ltd., Chandrapur

ITA 248/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E Appellant

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant ITA no.45/Nag./2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax Circle-4, Nagpur Respondent v/s ITA no.248/Nag./2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax Circle-5, Nagpur Appellant Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Respondent v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Dy. Commissioner of In…

Asstt. CIT, Cir- 7, Nagpur vs. M/S. Newquest Corporation Ltd., Chandrapur

ITA 328/NAG/2014[2008-09]Status: DisposedITAT Nagpur28 Jun 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

For Appellant: Shri K.P. Dewani (Adv.)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2008-2009 The ACIT Vs. M/s.Newquest Corporation Ltd. Circle-7, (now known as M/s. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur PAN No.:AABCB 6134 E Appellant Respondent ITA No. 329 & 330/NAG/2014 Assessment Year: 2009-2010 & 2010-11 The ACIT Vs. M/s. Avantha Holdings Ltd Circle-7, (earlier known as Nagpur Newquest Corporation Ltd) Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur PAN No.:AABCB 6134 E Appellant Respondent Revenue by :Shri…

MRF Ltd. v. DCIT, Chennai (280 Taxmann 439) — Cited in 4 Judgments | BharatTax