Richa Global Exports (P.) Ltd. v. Asstt. CIT

25 Taxmann.com 1High Court2012#13893 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 115JAA Section 143(1)Section 154 Section 234B Section 115-O Section 115-O(1A)Section 115JB Section 115JD

Issues it is cited on

section 115jaa mat credit interest u/s 234b section 115j section 234b section 234 section 23 section 154 section 115 section 11 section 143(1)section 143

Judgments citing Richa Global Exports (P.) Ltd. v. Asstt. CIT

UNIVERSAL TRADING COMPANY LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 223/KOL/2025[2012-13]Status: DisposedITAT Kolkata12 Aug 2025AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 115JSection 154Section 237Section 244ASection 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 223/KOL/2025 Assessment Year: 2012-13 Universal Trading Company DCIT, Circle-5(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AAACU3604M Appearances: Assessee represented by : Akkal Dudhewala, and Vidhi Ladia, AR Department represented by : S.B. Chakraborty, Addl. CIT, Sr.DR. Date of concluding the hearing : 24-June…

DABUR INDIA LTD,NEW DELHI vs. DCIT CIRCLE 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2593/DEL/2023[2015-16]Status: DisposedITAT Delhi16 Apr 2024AY 2015-16

Bench: Shri Kul Bharat & Shri M. Balaganeshdabur India Ltd, Vs. Dcit, 8/3, Asaf Ali Road, Circle-7(1), New Delhi New Delhi (Appellant) (Respondent) Pan:Aaacd0474C Assessee By : Shri M. P. Rastogi, Adv Shri Shivam Malik, Adv Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 10/04/2024 Date Of Pronouncement 16/04/2024

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 115Section 115JSection 143Section 154Section 234BSection 90Section 90ASection 91

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Dabur India Ltd, Vs. DCIT, 8/3, Asaf Ali Road, Circle-7(1), New Delhi New Delhi (Appellant) (Respondent) PAN:AAACD0474C Assessee by : Shri M. P. Rastogi, Adv Shri Shivam Malik, Adv Revenue by: Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing 10/04/2024 Date of pronouncement 16/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2593/Del/2023 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to a…

MALLAK SPECIALITIES PRIVATE LIMITED,MUMBAI vs. DCIT 10(2)(2), MUMBAI

In the result, appeal filed by the Assessee stands allowed

ITA 2045/MUM/2023[2014-2015]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-2015

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Milind Sahasrabudhe, CAFor Respondent: Smt. Mahita Nair, Sr. DR

Section 115JSection 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 2045/Mum/2023 Assessment Year: 2014-15) Mallak Specialties Pvt. Ltd. DCIT-1)(2)(2), Unit 320, Mahavir Industrial Aayakar Bhavan, M.K. Road, Estate, Off. Mahakali Caves Mumbai-400020. Road, 5th Floor, Potia Vs. Industrial Estate, Mumbai- 400093. PAN No. AAECM0965D Appellant) : Respondent) Appellant/Assessee by : Shri Milind Sahasrabudhe, CA Respondent/Department by : Smt. Mahita Nair, Sr. DR Date of Hearing : 20.09.2023 Date of Pronouncement : 22.09.2023 O R D E R Per N. K. Choudhry, JM: The…

JCIT LARGE TAX PAYER UNIT-1, CHENNAI vs. M/S. CHENNAI PETROLEUM CORPORATION LTD.,, CHENNAI

The appeal stands dismissed

ITA 1536/CHNY/2019[2011-12]Status: DisposedITAT Chennai12 Jun 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) &For Respondent: Shri R. Mohan Reddy (CIT) –Ld. DR

Section 143(3)Section 80A(4)(i)Section 80I

…rge and Education Cess component on the ground that in the context of Sec.115JB, tax paid would include these components. The definition of tax paid u/s 2(43) was inclusive definition. However, relying on Delhi Tribunal’s decision in Richa Global Exports Ltd. 25 Taxmann.com 1, Ld. AO denied the same. 8.2 The Ld. CIT(A), relying on the decision of this Tribunal in DCIT vs. Saint Gobain Gypro India Ltd. (ITA No.2122/Mds/2015 dated 03.02.2016) wherein it was held that MAT credit would also include surcharge and education cess, allowed the issue raised by the assessee. Aggrieved, the revenue is in further appeal befo…

UNIVERSAL COMFORT PRODUCTS LIMITED,MUMBAI vs. DCIT, CIRCLE 8(3)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2530/MUM/2022[2015-16]Status: DisposedITAT Mumbai08 Feb 2023AY 2015-16

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 115JSection 143(1)Section 19Section 2Section 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.2530/MUM/2022 (A.Y: 2015-16) Universal Comfort Products Limited v. DCIT - Circle 8(3)(1) (Amalgamated with Voltas Limited Post Bag No.2 w.e.f 01.04.2019) Electronic City Post Office Voltas House A Block, 4th Floor Bangalore- 560100 Dr. Babasaheb Ambedkar Road Chinchpokli East, Mumbai- 400033 PAN: AAACU4770G (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri. Pankaj Kumar Date of Hearing : 22.1…

CJ DARCL LOGISTICS LIMITED ,HARYANA vs. CIRCLE 7(1), DELHI

In the result, the appeal is treated as allowed for statistical purposes

ITA 288/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jan 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Anubhav Rastogi, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR

Section 115JSection 143(1)Section 234B

…elied upon the Ld. AR. 4 8. We have considered the submission of the parties and perused the records. It is observed that the Ld. CIT(A) negatived the claim of the assessee in view of the decision of the Delhi Tribunal in Richa Global Exports (P) Ltd. (2012) 25 Taxmann.com 1. It may be stated that the decision (supra) is not detrimental to the claim of the assessee for the reasons recorded by Mumbai Bench of the Tribunal in Para 10 of its decision in M/s. Tata Motors Ltd. (supra) with which we agree. For ready reference para 10 thereof is reproduced below:- “10. On a perusal of the order of the Ld.CIT(A) we not…

ACIT, CC-3(1),, CHENNAI vs. M/S. BGR ENERGY SYSTEM LTD.,, CHENNAI

The appeal stand dismissed

ITA 3277/CHNY/2019[2015-16]Status: DisposedITAT Chennai24 Jan 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No. 3277/Chny/2019 (िनधाDरण वषD / Assessment Year: 2015-16) Acit M/S. Bgr Energy Systems Ltd. बनाम/ Central Circle -3(1), Corporate Office, Guna Complex Chennai. 433, Anna Salai, Teynampet, Vs. Chennai – 600 018. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aabcg-2202-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri M. Rajan Ld. Cit-Dr ""थ" की ओरसे/Respondent By : Ms. T. Sandhya Arti (Ca) – Ld Ar सुनवाई की तारीख/ 24-01-2022 : Date Of Hearing घोषणा की तारीख / : 24-01-2022 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] Dated 28.08.2019 In The Matter Of Intimation Issued By Centralized Processing Center (Cpc), Bangalore U/S. 143(1) On 05.08.2016. The Grounds Raised By The Revenue Read As Under:

For Appellant: Shri M. Rajan Ld. CIT-DRFor Respondent: Ms. T. Sandhya Arti (CA) – Ld AR

Section 115JSection 143(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा23 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 3277/Chny/2019 (िनधाDरण वषD / Assessment Year: 2015-16) ACIT M/s. BGR Energy Systems Ltd. बनाम/ Central Circle -3(1), Corporate Office, Guna Complex Chennai. 433, Anna Salai, Teynampet, Vs. Chennai – 600 018. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCG-2202-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant b…