PCIT v. Pepsico India

156 Taxmann.com 25High Court2023#19383 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)Section 250 Section 36(1)(va)Section 10 Section 143(3)Section 154 Section 40A(7)

Issues it is cited on

section 36(1)(va)section 36(1)section 36 section 10 section 143(1)section 143 prescribed section 250 india section 14

Judgments citing PCIT v. Pepsico India

SAMSONITE SOUTH ASIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), MUMBAI

ITA 1131/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jun 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Singh & Ms. ShivaliFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 10Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No. 1131/Mum/2025 (Assessment Year: 2018-19) Samsonite South Asia Pvt. Ltd. ACIT, Circle-3(1)(1), Room No. 607, 6th Floor, 402, Ackruti Star, MIDC, Andheri (East), Mumbai, Vs. Aayakar Bhavan, M.K. Road, Maharashtra-400093. Mumbai-400020. PAN: AAACS8598L Appellant) : Respondent) Appellant /Assessee by : Shri Jitendra Singh & Ms. Shivali Mhatre, AR Revenue / Respondent by : Shri Swapnil Choudhary, Sr. DR : 12.06.2025 Date of Hearing : 23.06.2025 Date of Pronouncement O R D E R Per Padmavathy S,…

M.S UNIMAX LABORATORIES,FARIDABAD vs. DCIT ACIT , CIRCLE 4 , AMRITSAR, AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 367/ASR/2024[2018-19]Status: DisposedITAT Amritsar10 Jan 2025AY 2018-19

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahayi.T.A. No.367/Asr/2024 Assessment Year: 2018-19

Section 143Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No.367/Asr/2024 Assessment Year: 2018-19 M/s. Unimax Laboratories, B.O. Vs. DCIT/ACIT, Plot No. 7, Sector 24, Circle-4, Faridabad, H. No. Jandiala Guru Amritsar. C/o K.R. Jain Advocate, 48 Chaturbhuj Road, Amritsar. [PAN:AAAFU2189C] (Appellant) (Respondent) Sh. Arun Kumar Vig, Adv Appellant by Respondent by Mrs. Neelam Sharma, Sr. DR Date of Hearing 27.12.2024 Date of Pronouncement 10.01.2025 ORDER Per: Udayan Das Gupta, JM This appeal is filed by the a…

MITHALAL BHAWARLAL JAIN,MUMBAI vs. ITO WD - 19(2)(3), MUMBAI

ITA 1131/MUM/2018[2010-11]Status: DisposedITAT Mumbai02 Jan 2025AY 2010-11

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Singh & Ms. ShivaliFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 10Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 40A(7)

STELLAR REFRACTORIES PRIVATE LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.420/Nag./2022 (Assessment Year : 2020–21) Stellar Refractories Pvt. Ltd. S–3/S–4, Ashoka Residency North Ambazari Road, Dharampeth Extn. ……………. Appellant Shivaji Nagar, Nagpur 440 010 PAN – AAICS4249Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Rajesh Loya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/06/2024 Date of Order – 06/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been preferred by the ass…