Pradip Commercial (P.) Ltd. v. CIT

344 ITR 171High Court#24582 most cited
3

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

Sections most often in play

Section 115JBSection 145Section 40A(2)(b)Section 194(1)

Issues it is cited on

section 145(1)section 209minimum alternate taxblock of assetsput to usemercantile system of accountingprofits and gains of business or professionbook profitssection 40asection 44absection 115jsection 145

Judgments citing Pradip Commercial (P.) Ltd. v. CIT

DCIT-3(2)(1), Aaykar Bhawan vs. Marshall Produce Brokers Company Pvt Ltd, Nariman Point

The appeal of the Revenue is dismissed

ITA 5092/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

…orted in 240 ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the case of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 (Calcutta). 5.3 On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) relied on the order of…

Marshall Produce Brokers Company Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 3(2)(1), Mumbai

The appeal of the Revenue is dismissed

ITA 4918/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

…orted in 240 ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the case of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 (Calcutta). 5.3 On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) relied on the order of…

Marshall Produce Brokers Company Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 3(2)(1), Mumbai

The appeal of the Revenue is dismissed

ITA 4917/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Jan 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

…orted in 240 ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the ITR 355 (SC) and decision of Hon’ble Calcutta High Court in the case of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 e of Pradip Commercial (P.) Ltd. v. CIT reported in 344 ITR 171 (Calcutta). 5.3 On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) On the other hand, the Ld. Departmental Representative (DR) relied on the order of…

Pradip Commercial (P.) Ltd. v. CIT (344 ITR 171) — Cited in 3 Judgments | BharatTax