Pr. CIT v. DCM Shriram Ltd.

170 Taxmann.com 631High Court2025#13581 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115JB Section 80A(6)Section 80IA Section 92F Section 80IA(8)Section 92BA Section 143(3)Section 144C(13)

Issues it is cited on

section 86 section 92f(ii)section 80ia(8)section 92ba section 61 section 92f section 73 section 42 specified domestic transaction section 92b cup method deduction under section 80ia

Judgments citing Pr. CIT v. DCM Shriram Ltd.

Dy. CIT, Central Circle-2(2), Nagpur vs. Gopani Iron and Power(India) Pvt. Ltd., Mumbai

In the result, all the grounds of appeal raised by revenue are rejected

ITA 139/NAG/2025[2018-19]Status: DisposedITAT Nagpur27 Mar 2026AY 2018-19

Bench: Shri Pawan Singh & Shrikhettra Mohan Roy

Section 254(1)Section 801ASection 80ASection 80A(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL,NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRIKHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 138/Nag/2025, AY 2017-18 ITA No. 139/Nag/2025, AY 2018-19 ITA No. 140/Nag/2025, AY 2019-20 ITA No. 141/Nag/2025, AY 2020-21 Dy, CIT, Central Circle-2(2), Gopani Iron and Power(India) Pvt. Room no. 207, Aayakar Bhawan, Ltd., Uttam House, 69, P.D., Vs. Civil Lines Telangkhedi Road, Mello Road, Carnac Bunder, Nagpur, 440001 Mumbai, Maharashtra-400009 PAN- AACCG0988N (Appellant) (Respondent) Assessee by Shri Prakash K Jotwani, Advocate Revenue by Shri Pankaj Kumar, CIT-DR Date…

Dy. CIT, Central Circle-2(2), Nagpur vs. Gopani Iron and Power(India) Pvt. Ltd., Mumbai

In the result, all the grounds of appeal raised by revenue are rejected

ITA 138/NAG/2025[2017-18]Status: DisposedITAT Nagpur27 Mar 2026AY 2017-18

Bench: Shri Pawan Singh & Shrikhettra Mohan Roy

Section 254(1)Section 801ASection 80ASection 80A(6)

Dy. Commissioner of Income Tax 5(2)(1), Mumbai vs. Jsw Steel Coated Products Limited, Mumbai

In the result, appeal of the

ITA 5143/MUM/2024[2016]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5143/MUM/2024 (AY: 2016-17) (Physical hearing) DCIT Circle- 5(2) (1), Mumbai, M/s JSW Steel Coated Products Limited, Room No. 571, 5th Floor, vs JSW Centre, BandraKurla Complex, AayakarBhavan,M.K. Road, Bandra East, Mumbai-400051. Mumbai – 400020. [PAN:AACCM3988L] Appellant / Assessee Respondent / Revenue C.O. No. 257/Mum/2024 in ITA No. 5143/MUM/2024 (AY: 2016-17) C.O. No. 258/Mum/2024 in ITA No. 5142/MUM/2024 (AY: 2015-16) M/s JSW Steel Coated Products Limited, DCI…

DCIT-5(2)(1), Mumbai, Aayakar Bhavan vs. Jsw Steel Coated Products Limited, Mumbai

In the result, appeal of the

ITA 5142/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

…### IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI ## BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5142/MUM/2024 (AY: 2015-16) ITA No. 5143/MUM/2024 (AY: 2016-17) (Physical hearing) | DCIT Circle- 5(2) (1), Mumbai,<br>Room No. 571, 5th Floor,<br>AayakarBhavan,M.K. Road, | vs | M/s JSW Steel Coated Products Limited,<br>JSW Centre, BandraKurla Complex,<br>Bandra East, Mumbai-400051. | |----------------------------------------------------------------------------------------|----|--------------------------------------------------------------------------------…

Aditya Birla Nuvo Ltd (Since Amalgamated With Grasim Industries Limited), Mumbai vs. DCIT CC-1(4) Earlier With ACIT(Ltu) 1, Mumbai

In the result, theappeals filed by the assessee and revenue are partly

ITA 563/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14

Bench: The Hon’Bleunder Section 255(4) Of The Act. The Points Of Difference Were Thereafter Referred To The Hon’Blefor Resolution. The Hon’Blehas Now Rendered His Detailed Opinion & The Appeals Have Been Placed Before Us To Pass The Consequential

Section 255(4)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.563/Mum/2018 (Assessment Year :2013-14) Aditya BirlaNuvo Ltd. Vs. | Dy. CIT, Central Circle - 1(4) (Since Amalgamated with Earlier with Asst. CIT(LTU) 1 Grasim Industries Limited) Room No. 902, Old CGO A2 Aditya Birla Centre, S. K. Building, 9» Floor, M. K. Road, Ahire Marg, Worli, Mumbai Mumbai-400 020 PAN/GIR No.AAACI1747H (Appellant) (Respondent) ITA No.1885/Mum/2018 (Assessment Year :2013-14) Dy. CIT, Central Circle — 1(4) Earlier with Asst. CIT(LTU) 1 Room No. 9…

Indian Metals and Ferro Alloys Ltd, Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 506/CTK/2024[2021-22]Status: DisposedITAT Cuttack19 Aug 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 234BSection 234CSection 270ASection 92CSection 92D

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री दचव्वचरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 506/CTK/2024 Assessment Year: 2021-22 Indian Metals and Ferro Alloys Assessment Unit, Income Tax Ltd. Vs. Department (Appellant) (Respondent) PAN: AAACI4818F Appearances: Assessee represented by : Sachit Jolly, Senior Advocate. Department represented by : Ashim Kumar Chakraborty, CIT DR…

Shahi Exports Private Limited, New Delhi vs. Assisstant Commissioner of Income Tax, Central Circle - 8, Delhi

In the result, appeal of the assessee is partly allowed

ITA 5143/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2021-22] Shahi Exports Pvt.Ltd., Vs Acit, F-88, Okhla Industrial Area, Central Circle-8, Phase-I, New Delhi-110020. Delhi Pan-Aajcs1175L Appellant Respondent Appellant By Shri Shivam Malik, Adv. Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 27.06.2025 Order

Section 115JSection 143(3)Section 144C(1)Section 144C(5)Section 80ISection 92C

…ed these questions for consideration. 9. With regard to application of the provisions of section 80IA(6) of the Act, ld. AR placed reliance on the recent judgement of hon’ble jurisdictional High Court in the case of CIT Vs, DCM Shriram Ltd. reported in (2025) 170 Taxmann.com 631 wherein for the appeal for AY 2014-15, i.e. after the amendments made by the Finance Act, 2012 with effect from 1st April 2013 in the Explanations to Section 80A(6) as well as Section 80IA(8) of the Act, on the issue “whether the determination of eligible profits of the captive power consumption units would be worked out with reference to…