Principal Commissioner of Income-tax, Vadodara v. Gujarat Flurochemicals Ltd.

120 Taxmann.com 433High Court2020#13333 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 111A Section 133(6)Section 143(3)Section 144 Section 80IC Section 80IC(2)(a)(ii)Section 80IC(4)(i)Section 80IC(4)(ii)

Issues it is cited on

disallowance under section 14a section 14a transfer company person interest section 14 section 143(3)india business

Judgments citing Principal Commissioner of Income-tax, Vadodara v. Gujarat Flurochemicals Ltd.

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

M/S. MADURA BIOTECH (P) LTD.,HARIDWAR vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed partly with consequences to follow as per determination of grounds above

ITA 2593/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Madura Biotech (P) Ltd., Vs Dcit, Plot No.146-149, Sector I.I.D.C., Circle-6(1), Sidcul Ranipur, New Delhi. Haridwar. Pan: Aafcm8070L (Appellant) (Respondent) Assessee By : Shri Tanpreet Kohli, Ca Revenue By : Shri Kanav Bali & Shri Vivek Vardhan, Sr. Drs Date Of Hearing : 07.06.2024 Date Of Pronouncement : 23.07.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Tanpreet Kohli, CAFor Respondent: Shri Kanav Bali &

Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2010-11 Madura Biotech (P) Ltd., Vs DCIT, Plot No.146-149, Sector I.I.D.C., Circle-6(1), Sidcul Ranipur, New Delhi. Haridwar. PAN: AAFCM8070L (Appellant) (Respondent) Assessee by : Shri Tanpreet Kohli, CA Revenue by : Shri Kanav Bali & Shri Vivek Vardhan, Sr. DRs Date of Hearing : 07.06.2024 Date of Pronouncement : 23.07.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 27.02.2015 of the Com…

SMT. NIRMALABEN V. PATEL,JAMNAGAR vs. THE ACIT, CIRCLE-1 , JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 256/RJT/2019[2016-17]Status: DisposedITAT Rajkot10 Nov 2023AY 2016-17

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri K.L. Solanki, Sr. D.R

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Smt. Nirmalaben V. Patel, The ACIT, “Satya”, Pandit Nehru Circle-1, Marg; Solitaire; Indira Vs Jamnagar Gandhi Marg;, Jamnagar (Respondent) PAN: AELPP2575G (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri K.L. Solanki, Sr. D.R. Date of hearing : 31-10-2023 Date of pronouncement : 10-11-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y…

DEEP INDUSTRIES LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 788/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2009-10

For Appellant: Shri Ketan Shah, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R

Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Deep Industries Ltd., Dy. CIT(OSD), C/o. Ketan H. Shah, Range-1, Advocate 903, Sapphire Vs Ahmedabad-9 Complex, (Respondent) C.G. Road, Navrangpura, Ahmedabad-9 PAN: AAACD6915E (Appellant) Assessee by: Shri Ketan Shah, A.R. & Shri Aman Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the…

M/S P.M. DIESELS PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, appeal of the assessee is allowed

ITA 66/RJT/2020[2014-15]Status: HeardITAT Rajkot26 Jul 2022AY 2014-15

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 250Section 36(1)(iii)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 66 /Rjt/2020 Assessment Year 2014-15 M/s. P.M. Diesels Pvt. The ACIT, Ltd., Rajkot Circle-2(1), PAN: AABCN5691G Vs Rajkot (Appellant) (Respondent) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises from the order of the CIT(A), Rajkot-2 dated 17-01-2020, in proceedings under section 25…

M/S. NIRMA CREDIT & CAPITAL P. LTD.,,AHMEDABAD vs. THE ITO, WARD-3(1)(1),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 1420/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2009-10

Bench: Itat, Ahmedabad Regarding Disallowances Made Under Section 14A Of The Act. The Itat Vide Order Dated 15-03-2003 Allowed Substantial Relief To The Assessee & Restored The Matter Back To The File Of The Assessing Officer With The Following Observations:

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Nirma Credit & Capital ITO, Pvt. Ltd. Nirma House, Ward-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN5351J (Respondent) (Appellant) Assessee by: Shri Bandish Soparkar, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 20-04-2022 Date of pronouncement : 15-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income T…