Pidilite Industries Ltd. v. DCIT

12 Taxmann.com 96Reported decision2011#16551 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 37(1)Section 43B Section 80-IA Section 80G

Judgments citing Pidilite Industries Ltd. v. DCIT

DCIT-CC-8(4), Mumbai vs. Savita Oil Technologies Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4292/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19 Dcit-Cc-8(4), Savita Oil Technologies Limited Mumbai 66-67 Nariman Bhavan, Vs. Nariman Point, Mumbai 400021, Pan: Aaacs7934A (Appellant) (Respondent) Present For: Assessee : Shri Yogesh Thar & Shri Chaitanya Joshi, Cas Revenue : Shri Rajesh Kumar Yadav, Cit Dr Date Of Hearing : 13.08.2025 Date Of Pronouncement : 10.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Cit (A) 50, Mumbai, Vide Order No. Itba/Apl/S/250/2025-26/1075632908(1), Dated 15.04.2025 Passed Against The Assessment Order By Acit,Cc- 8(4), Mumbai, U/S.143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 24.08.2021 For Ay 2018-19. 2. Grounds Taken By The Revenue Are Reproduced As Under: “1. Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Cit(A) Was Justified In Law In Allowing Deduction Under Section 80-Ia(4) Of The Income- Tax Act, 1961, Without Adjusting The Losses Incurred By The Eligible Undertaking Prior To The Initial Assessment Year, Contrary To The Provisions Of Section 80-Ia(S)? 2. Whether The Hon'Ble Cit(A) Was Correct In Law In Relying Upon Cbdt Circular No. 1/2016 & The Decision Of The Hon'Ble Madras High Court In The Case Of Vcllayudhaswamy Spinning Mills Pvt. Ltd. (340 Itr 477) When There Exist Contrary Binding Judicial Precedents Mandating That Losses Of Earlier Years, Even

For Appellant: Shri Yogesh Thar and Shri Chaitanya Joshi, CAsFor Respondent: Shri Rajesh Kumar Yadav, CIT DR

Section 143(3)Section 37Section 80Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT-CC-8(4), Savita Oil Technologies Limited Mumbai 66-67 Nariman Bhavan, Vs. Nariman Point, Mumbai 400021, PAN: AAACS7934A (Appellant) (Respondent) Present for: Assessee : Shri Yogesh Thar and Shri Chaitanya Joshi, CAs Revenue : Shri Rajesh Kumar Yadav, CIT DR Date of Hearing : 13.08.2025 Date of Pronouncement : 10.11.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of CIT (A) 50, Mum…

Assistant Commissioner of Income-Tax vs. M/S. Rds Construction Co., Kolhapur

In the result, appeal of Revenue is dismissed

ITA 135/PUN/2016[2011-12]Status: DisposedITAT Pune09 Apr 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.135/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-2, Kolhapur …. Vs. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aabfr4457M

For Appellant: Shri Ajay ModiFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 143(3)Section 148Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.135/PUN/2016 यििाारण वषा / Assessment Year : 2011-12 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle-2, Kolhapur …. Vs. M/s. RDS Construction Co., 233/3, Malati Towers, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur PAN: AABFR4457M अऩीऱाथी की ओर से / Appellant by : Shri Ajay Modi प्रत्यथी की ओर से / Respondent by : S/Shri Nikhil Pathak an…

Gamzen Plast P.Ltd, Mumbai vs. ITO 6(3)(1), Mumbai

In the result, appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 7449/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Oct 2016AY 2010-11

For Appellant: Shri. B.V.JhaveriFor Respondent: Shri. Jeevanlal Lavedia

Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM M/s. Gamzen Plast Pvt. Ltd., ITO 6(3)-1, Mumbai-400020 B-19, Sussex Industrial Estates, Dadoji Konddeo Cross Road, Byculla (East) Mumbai-400027 PAN/GIR No. AAACG2140 A (Appellant) .. ( Respondent) Assessee by : Shri. B.V.Jhaveri Revenue by : Shri. Jeevanlal Lavedia Date of Hearing : 04/10/2016 Date of Pronouncement : 28/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the assessment year 2010-2011 in the matter of order passed under Sect…

Mahanagar Telephone Nigam Ltd., New Delhi vs. DCIT Ltu, New Delhi

In the result the appeal of the assessee is partly allowed

ITA 4275/DEL/2013[2006-07]Status: DisposedITAT Delhi05 Sept 2016AY 2006-07

Bench: Shri I.C.Sudhir & Shri Prashant Maharishimahanagar Telephone Nigam Ltd, Dcit Ltu, 9, Cgo Complex, Lodhi Road, New Delhi Vs. New Delhi Pan:Aaacm.828R (Appellant) (Respondent) Dcit Ltu, Mahanagar Telephone Nigam Ltd, New Delhi 9, Cgo Complex, Lodhi Road, Vs. New Delhi Pan:Aaacm.828R (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Smt. Renuka Jain Gupta, CIT DR

Section 143(3)Section 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Mahanagar Telephone Nigam Ltd, DCIT LTU, 9, CGO Complex, Lodhi Road, New Delhi Vs. New Delhi PAN:AAACM.828R (Appellant) (Respondent) DCIT LTU, Mahanagar Telephone Nigam Ltd, New Delhi 9, CGO Complex, Lodhi Road, Vs. New Delhi PAN:AAACM.828R (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Adv Sh. Ashish Chadha, Adv Revenue by: Smt. Renuka Jain Gupta, CIT DR Date of Hearing 09/06/2016 Date of pronouncement 05/09/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These ar…

Sterlite Technologies Ltd vs. Addl CIT Ltu, Mumbai

ITA 4734/MUM/2013[2007-08]Status: DisposedITAT Mumbai01 Jan 2016AY 2007-08

For Respondent: Sh. Manjunath R.Swamy-CIT-DR

Section 115JSection 143(3)Section 145Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, “ई” ” ” ” खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“E”,BENCH सव"ी राजे"", लेखा सद"य एवं संजय गग", "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Sanjay Garg,Judicial Member आयकर अपील अपील संसंसंसं/.ITA No.4734/Mum/2013, िनधा"रण िनधा"रण वष" वष"/Assessment Year-2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Sterlite Technologies Limited Addl CIT-(LTU) 28th Centre No.1 Survey No. 68/1, Madhuban Dam Vs. Road, Rakholi, UT of Dadra & World Trade Centre Nagar Haveli-390 230 Cuf…