Reliance Footprint Ltd. v. Asstt. CIT

41 Taxmann.com 553Income Tax Appellate Tribunal2014#11678 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 14A Section 37(1)Section 143(3)Section 115JB Section 144B Section 153A Section 234B Section 32(1)

Issues it is cited on

section 207 section 211 minimum alternate tax section 115ja scheme of arrangement section 153a(1)(a)interest free advances foreign tax credit additional depreciation section 21 enduring benefit put to use

Judgments citing Reliance Footprint Ltd. v. Asstt. CIT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Reliance Retail Limited ACIT Circle- 3rd Floor, Court House, 8(1)(1), Lokmanya Tilak Marg, Vs. Room No. 670, 6th Dhobi Talao, Mumbai- floor, Aayakar 400 002 Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ACIT Circle-8(1)(1), Reliance Retail Room No. 670, 6th Limited floor, Aayakar Vs. 3rd Floor, Court House, Bhavan, Maharshi Lokmanya Tilak Marg, Karve Road, Dhobi Talao, Mumbai- Mumbai-400 020 400 002 (Applicant) (Respond…

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3510/Mum/2025 (Assessment Year: 2019-20) Reliance Retail Limited 3rd Floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai- 400 002 ACIT Circle- 8(1)(1), Vs. Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ITA No. 4244/Mum/2025 (Assessment Year: 2019-20) ACIT Circle-8(1)(1), Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 (Applicant) Reliance Reta…

ACIT-8(1)(1), MUMBAI, MUMBAI vs. RELIANCE RETAIL LTD, MUMBAI

In the result, appeal by the revenue is dismissed and cross objection by the assessee is allowed for statistical purposes

ITA 4251/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Madhur Agarwal, Advocate, Shri NimeshFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Assistant Commissioner of Reliance Retail Ltd., Income Tax – 8(1)(1), 3rd Floor, Court House, Mumbai Lokmanya Tilak Marg, Vs. Dhobi Talao, Mumbai – 400 002 (PAN : AABCR1718E) (Appellant) (Respondent) CO No.194/Mum/2024 (Arising out of ITA 4251/Mum/2024) Assessment Year: 2018-19 Reliance Retail Ltd., Assistant Commissioner of 3rd Floor, Court House, Income Tax – 8(1)(1), Lokmanya Tilak Marg, Mumbai Dhobi Talao, Vs. Mumbai – 400 002 (PAN :…

T vs. MOTOR COMPANY LTD.,CHENNAIVS.ACIT, CHENNAI

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

ITA 672/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Jan 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/S.Tvs Motor Co. Ltd., V. The Acit, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [Pan: Aaacs 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद" एवं एवं एवं एवं "ीअिमताभशु"ा, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/s.TVS Motor Co. Ltd., v. The ACIT, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [PAN: AAACS 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Vikram Vijayaraghavan, Adv. ""यथ" क" ओर से /Respondent by : Shri A. Sasikumar, CIT : सुनवाईक"ता…

M/S. PATANJALI FOODS LTD (FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD),MUMBAI vs. DY COMM OF INCOME TAX- CENTRAL CIRCLE-7(2), MUMBAI

In the result, the appeal and cross objections of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 320/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13)

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-7(2) बिधम/ M/s. Patanjali Foods Ltd Room No. 637, 6th Floor, (Formerly known as Vs. Aayakar Bhavan, M. K. Ruchi Soya Industries Road, Mumbai-400020. Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. Cross objection No.51/…

DCIT, CC-7(2), MUMBAI vs. M/S. PATANJALI FOODS LTD.,( FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD,, MUMBAI

In the result, the appeal and cross objections of the assessee are

ITA 1176/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) Dcit, Central Circle-7(2) Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. बनाम / M/S. Patanjali Foods Ltd Vs. (Formerly Known As Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. Cross Objection No.51/Mum/2023 (Arising Out Of I.T. A. No. 1172/Mum/2023) (निर्धारण वर्ष / Assessment Year: 2010-11) M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. बनाम / Dcit, Central Circle-7(2) Vs. Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. & आयकर अपील सं/ I.T. A. No. 320/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd) बनाम / Vs. Dcit, Central Circle-7(2) Room No. 637, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci1220M 2

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2012-13) DCIT, Central Circle-7(2) Room No. 637, 6th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. बनाम / M/s. Patanjali Foods Ltd Vs. (Formerly known as Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. Cross objection No.51/…

DCIT, CC-7(2), MUMBAI vs. M/S. PATANJALI FOODS LTD.,( FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD,, MUMBAI

In the result, the appeal and cross objections of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 1172/MUM/2023[2010-11]Status: DisposedITAT Mumbai05 Apr 2024AY 2010-11

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)

Section 132Section 143(2)Section 153A

ASSTT COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LIMITED, MUMBAI

In the result, the appeal of the In the result, the appeal of the Revenue is dismissed

ITA 2843/MUM/2022[2018-2019]Status: DisposedITAT Mumbai01 Feb 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19 Asstt. Cit, Circle-3(3)(1), Reliance Jio Infocomm Ltd., Room No. 668, Aayakar 9Th Floor, Maker Chambers Vs. Bhavan, M.K. Road, Iv, 222, Nariman Point, Churchgate, Mumbai-400020. Mumbai-400021. Pan No. Aabci 6363 G Appellant Respondent : Revenue By Mr. Sandeep Raj, Cit-Dr Assessee By : Mr. Madhur Agarwal & Ms. Moksha Mehta, Ars : Date Of Hearing 04/01/2023 Date Of Pronouncement : 01/02/2023

For Appellant: Mr. Madhur Agarwal &For Respondent: Revenue by Mr. Sandeep Raj, CIT-DR

Section 115JSection 139(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2018-19 Asstt. CIT, Circle-3(3)(1), Reliance Jio Infocomm Ltd., Room No. 668, Aayakar 9th floor, Maker Chambers Vs. Bhavan, M.K. Road, IV, 222, Nariman Point, Churchgate, Mumbai-400020. Mumbai-400021. PAN No. AABCI 6363 G Appellant Respondent : Revenue by Mr. Sandeep Raj, CIT-DR Assessee by : Mr. Madhur Agarwal & Ms. Moksha Mehta, ARs : Date of Hearing 04/01/2023 Date of pronouncement : 01/02/2023 ORDER PER OM PRAKASH KANT, AM This appeal…

ITO, WARD, PARWANOO vs. BLUE COAST INFRASTRUCTURE DEVELOPMENT LTD., PARWANOO

In the result, appeal of the Revenue is dismissed

ITA 143/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh23 Jul 2021AY 2013-14

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 143/Chd/2019 "नधा"रणवष" / Assessment Year : 2013-14 बनाम The Ito, Blue Coast Infrastructure Ward, Development Ltd., 7, Shopping Parwanoo Complex, Sector 1, Parwanoo Distt. Solan "थायीलेखासं./Pan No: Aabcm4010E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing राज"वक"ओरसे/ Revenue By : Smt. C. Chandrakanta, Cit "नधा"रतीक"ओरसे/Assessee By : Sh. Sudhir Sehgal, Advocate

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”,CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 143/CHD/2019 "नधा"रणवष" / Assessment Year : 2013-14 बनाम The ITO, Blue Coast Infrastructure Ward, Development Ltd., 7, Shopping Parwanoo Complex, Sector 1, Parwanoo Distt. Solan "थायीलेखासं./PAN NO: AABCM4010E अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing राज"वक"ओरसे/ Revenue by : Smt. C. Chandrakanta, CIT "नधा"रतीक"ओरसे/Assessee by : Sh. Sudhir Sehgal, Advocate सुनवाईक"तार"ख/Date of Hearing : 27.04.2021 उदघोषणाक"तार"ख/Date of Pro…