Raipur Steel Casting India (P) Ltd. v. PCIT

134 Taxmann.com 10Reported decision2022#5185 most cited

What is Raipur Steel Casting India (P) Ltd. v. PCIT authority for?

Judicial precedents, including this case, support the dismissal of revenue's grounds of appeal concerning the disallowance of year-end provisions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Raipur Steel Casting India (P) Ltd. v. PCIT · section 40A(2)(b) · section 115JB · disallowance of year-end provisions · revenue's grounds dismissed · CIT(A) findings · judicial precedents

Sections most often in play

Section 115JBSection 40A(2)(b)Section 115USection 14ASection 244ASection 271(1)(c)Section 36(1)(vii)Section 36(1)(viia)

Issues it is cited on

section 50(1)section 80absection 70(2)section 54esection 80msection 10(15)section 10(33)section 14a(1)section 54ecsection 36(1)(viii)long-term capital assetsection 111a

Judgments citing Raipur Steel Casting India (P) Ltd. v. PCIT

DCIT Cir 1(1), Mumbai vs. M/S Housing Developement Finance Corporation Ltd, Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 4161/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

Mahindra Trucks and Buses Limited, Mumbai vs. DCIT-2(2)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 519/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Mahindra Two Wheelers Ltd, The Dy. Commissioner Of (Formerly Mahindra Trucks Income Tax, 2(2)(2), Ayakar & Buses Ltd.) Bhavan, M.K. Road, Mumbai- Vs. Gateway Building, Apollo 400 020 Bunder, Mumbai-400 001 (Appellant) (Respondent) Pan No. Aaacm7863L

For Appellant: Ms. Karishma Phatarphekar &For Respondent: Ms. Vatsalaa Jha, CIT DR
Section 143(3)Section 144C(13)Section 194HSection 201Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Mahindra Two Wheelers Ltd, The Dy. Commissioner of (formerly Mahindra Trucks Income Tax, 2(2)(2), Ayakar and Buses Ltd.) Bhavan, M.K. Road, Mumbai- Vs. Gateway Building, Apollo 400 020 Bunder, Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACM7863L Assessee by : Ms. Karishma Phatarphekar & Shri Pratik Podar, ARs Revenue by : Ms. Vatsalaa Jha, CIT DR Date of hearing: 03.02.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mahin…