PCIT v. Prabhu

76 Taxmann.com 8High Court2016#16162 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 14ASection 80-IASection 115BSection 143(3)Section 144B

Issues it is cited on

section 80ia(5)section 80ia(1)initial assessment yeardeduction u/s 80iaeligible businessunabsorbed depreciationicdssection 80iasection 80idisallowance u/s 14asection 115bsection 144b

Judgments citing PCIT v. Prabhu

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4716/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…1 DCIT Vs. Sterling Agro Industries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4714/DEL/2025 (A.Y. 2018-19) Deputy Commissioner of Income Vs Sterling Agro Industries Tax, Central Circle-20 Limited Room No. 269A, 2nd floor, 2nd Floor, A-10, Sanskrit ARA Centre, Jhandewalan Bhawan, Qutub Institutional Extension, Delhi area, ArunaAsaf Ali Marg, Delhi PAN: AAACS2278R Appellant Respondent Assessee by Sh. Sanjay Kumar, CA, Shri UdayanGarg, CA and Ms. Uditie Aggarwal, Adv Revenue by Ms. Pooja…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4714/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…1 DCIT Vs. Sterling Agro Industries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4714/DEL/2025 (A.Y. 2018-19) Deputy Commissioner of Income Vs Sterling Agro Industries Tax, Central Circle-20 Limited Room No. 269A, 2nd floor, 2nd Floor, A-10, Sanskrit ARA Centre, Jhandewalan Bhawan, Qutub Institutional Extension, Delhi area, ArunaAsaf Ali Marg, Delhi PAN: AAACS2278R Appellant Respondent Assessee by Sh. Sanjay Kumar, CA, Shri UdayanGarg, CA and Ms. Uditie Aggarwal, Adv Revenue by Ms. Pooja…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4713/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…1 DCIT Vs. Sterling Agro Industries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4714/DEL/2025 (A.Y. 2018-19) Deputy Commissioner of Income Vs Sterling Agro Industries Tax, Central Circle-20 Limited Room No. 269A, 2nd floor, 2nd Floor, A-10, Sanskrit ARA Centre, Jhandewalan Bhawan, Qutub Institutional Extension, Delhi area, ArunaAsaf Ali Marg, Delhi PAN: AAACS2278R Appellant Respondent Assessee by Sh. Sanjay Kumar, CA, Shri UdayanGarg, CA and Ms. Uditie Aggarwal, Adv Revenue by Ms. Pooja…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD, AHMEDABAD vs. SHILP GRAVURES LIMITED, AHMEDABAD

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

ITA 798/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen

For Appellant: Shri S N Divatia, AdvocateFor Respondent: Shri Santosh Kumar, Sr.DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 8Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “DIVISION BENCH-A” AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T. R. Senthil Kumar, Judicial Member Assessment Year: 2017-18 Deputy Shilp Gravures Limited, Commissioner of 101, Kashi Parekh Income Tax, v. Complex, B.H. Bhagwati Circle-4(1)(1), Chambers C.G. Road, A Wing, Room No. Navrangpura, A-410, 4th Floor Ahmedabad-380009, Pratyakash Kar Gujarat Bhawan, Pankrapole, PAN: AADCS0868G Ambawadi, Ahmedabad- (Respondent) 380015, Gujarat. (Appellant) Revenue by: Shri Santosh Kumar, Sr.DR Assessee by: Shri S N Divatia, Advocate Date of hearing : 31…

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 190/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Sept 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 143(1)Section 143(2)Section 143(3)Section 201Section 263Section 36(1)(va)Section 40Section 40a

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 190/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke A3logics (India) Private Limited PCIT, Vs. H 1-458-460, Sitapura Jaipur Jaipur-1 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCA 9763 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Sh.…

PR. COMMISSIONER OF INCOME TAX-7 vs. M/S STERLING AGRO INDUSTRIES LTD

The appeal is disposed of in the aforesaid terms

ITA - 105 / 2023HC Delhi20 Feb 2023
Section 139Section 143(2)Section 143(3)Section 260ASection 80I

…NEUTRAL CITATION NO : 2023:DHC:2330-DB ITA No.105/2023 Page 1 of 10 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 20.02.2023 + ITA 105/2023 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr Puneet Rai, Sr Standing Counsel with Mr Ashwini Kumar, Standing Counsel. versus M/S STERLING AGRO INDUSTRIES LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTI…

PCIT v. Prabhu (76 Taxmann.com 8) — Cited in 6 Judgments | BharatTax