PCIT v. Gulbrandsons Chemicals Pvt Ltd.

119 Taxmann.com 52High Court2020#22279 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10ASection 10BSection 10B(1)(a)(ii)Section 10B(1)(e)Section 10C(2)Section 115JBSection 144C(5)Section 1961

Issues it is cited on

benchmarking analysistested partybook profitsarm's length priceassociated enterprisesection 115jinternational transactionsection 115jbsection 115section 11previous yeartransfer

Judgments citing PCIT v. Gulbrandsons Chemicals Pvt Ltd.

ASANDAS & SONS PRIVATE LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result the appeal filed by the assessee is allowed for statistical purpose

ITA 1854/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 144C(5)Section 920

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 1854/Ahd/2024 Assessment Year: 2021-22 Asandas & Sons Pvt. Ltd., The Dy. CIT, R.S.No. 337, (Old Survey Circle-Gandhingar, No.189), Mehsana-Ahmed Vs Gandhinagar abad Highway, Ganeshpura, Kadi, Mehsana-382705 Gujarat PAN: AARCA6913E (Appellant) (Respondent) Assessee Represented: Shri Dhinal Shah, A.R. Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing : 24-06-2025 Date of pronouncement : 25-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIA…

ADDL CIT 3(1), MUMBAI vs. AMBUJA CEMENTS LTD ( FORMERLY GUJARAT AMBUJA CEMENTS LTD), MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5927/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 Oct 2022AY 2005-06
Section 143(3)

…ITA Nos. 5883 and 5927/Mum/2012 Assessment year: 2005-06 Page 1 of 31 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2005-06 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent Assessment year: 2005-06 Assistant Commissioner of Income Tax Large Tax Payer Unit, Mumbai .…………………………Appellant Vs.…

AMBUJA CEMENTS LTD ( FORMELRY KNOWN AS GUJARAT AMBUJA CEMENTS LTD),MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5883/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 Oct 2022AY 2005-06
Section 143(3)

…ITA Nos. 5883 and 5927/Mum/2012 Assessment year: 2005-06 Page 1 of 31 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2005-06 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent Assessment year: 2005-06 Assistant Commissioner of Income Tax Large Tax Payer Unit, Mumbai .…………………………Appellant Vs.…

PCIT v. Gulbrandsons Chemicals Pvt Ltd. (119 Taxmann.com 52) — Cited in 3 Judgments | BharatTax