Ramco Cement Limited v. DCIT
55 Taxmann.com 79High Court2015#2760 most cited
What is Ramco Cement Limited v. DCIT authority for?
The Income Tax Appellate Tribunal (ITAT) can independently examine facts and apply legal provisions to determine a taxpayer's correct income, irrespective of prior decisions by lower authorities. This includes applying deeming provisions to tax unexplained credits.
43
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.
Also referred to as
Ramco Cement Limited v. DCIT · ITAT appellate power · independent examination of facts · scope of ITAT jurisdiction · unexplained cash credit · deeming provisions · Section 153A · Section 143(3) · Section 147 · correct income determination
Sections most often in play
Issues it is cited on
Judgments citing Ramco Cement Limited v. DCIT
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