(s) (v) Smruthi Organics Lada (pa) (vi) Tushako Pump Ltd. v. Asst. CIT

161 Taxmann 134Reported decision2007#16943 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(2A)Section 115JBSection 143(3)Section 234CSection 234DSection 250Section 263

Issues it is cited on

book profitssection 115jsection 115jbsection 263section 115section 11previous yearsection 14indiainterest

Judgments citing (s) (v) Smruthi Organics Lada (pa) (vi) Tushako Pump Ltd. v. Asst. CIT

SHAKUNTALA SADANAND SHET LEGAL HEIR OF LATE SADANAND SHESHGIRI SHET,MUMBAI vs. INCOME TAX OFFICER WARD 22 3 6 MUMBAI , MUMBAI

In the result, the appeal of the assesse bearing ITA No

ITA 3616/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Aug 2025AY 2014-15
Section 10Section 115JSection 143(3)Section 234CSection 250Section 263

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “B”, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nITA No.2494/Mum/2025\n(Assessment Year: 2013-14)\nThe Birla Group Holding Private Limited vs ACIT, Circle 2(1), Ujjain\n(As a\nsuccessor to Turquoise\nInvestments and Finance Pvt\nLtd)\nAaykar Bhavan, 127, Dewas Road,\nBharatpuri, Ujjain, Madhya\nPradesh, 456010.\nIndustry House, 1st Floor, 159,\nChurchgate Reclamation,\nMarine Lines, Mumbai-400 020\nPAN: AAACR2250C\nAPPELLANT\nRESPONDENT\nAssessee by\n:\nShri Ronak Doshi & Pranav Zanwa…

BIRLA GROUP HOLDINGS PRIVATE LIMITED,MUMBAI vs. ASSISSTANT COMMISSIONER OF INCOME TAX (ACIT), CIRCLE 2(1), UJJAIN

In the result, the appeal of the assesse bearing ITA No

ITA 2494/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeethe Birla Group Holding Vs Acit, Circle 2(1), Ujjain Private Limited, (As A Aaykar Bhavan, 127, Dewas Road, Successor To Turquoise Bharatpuri, Ujjain, Madhya Investments & Finance Pvt Pradesh, 456010. Ltd) Industry House, 1St Floor, 159, Churchgate Reclamation, Marine Lines, Mumbai-400 020 Pan: Aaacr2250C Appellant Respondent

For Appellant: Shri Ronak Doshi & Pranav ZanwarFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 115JSection 143(3)Section 234CSection 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER The Birla Group Holding vs ACIT, Circle 2(1), Ujjain Private Limited, (As a Aaykar Bhavan, 127, Dewas Road, successor to Turquoise Bharatpuri, Ujjain, Madhya Investments and Finance Pvt Pradesh, 456010. Ltd) Industry House, 1st Floor, 159, Churchgate Reclamation, Marine Lines, Mumbai-400 020 PAN: AAACR2250C APPELLANT RESPONDENT Assessee by : Shri Ronak Doshi & Pranav Zanwar Respondent by : Shri Swapnil Choudhary – Sr AR Date of hearing : 22/07/2025 Date o…

M/S GUJARAT GUARDIAN LTD.,,NEW DELHI vs. DCIT,, NEW DELHI

ITA 2539/DEL/2017[2005-06]Status: DisposedITAT Delhi16 Jul 2025AY 2005-06

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh

For Appellant: Shri Ajay Vohra, Sr. A.RFor Respondent: Shri Bhopal Singh, Sr. D.R
Section 92C

…ITA Nos.4859/Del/2009; ITA Nos.157 to 159, 4791, 4856 & 5358/Del/2010 & ITA No.2539/Del/2017 Gujarat Guardian Ltd., New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, ‘H’ NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER | Sl.No. | ITA No. | Filed by Assessee/Revenue | Assessment year | Authority passing the order | |---|---|---|---|---| | | | ITA Nos.158, 159, 4856 & 5358/Del/2010 & ITA No.2539/Del/2017 | Assessment Years: 2002-03, 2003-04, 2004-05, 2006-07 & 2005-06 respectively | | Gujarat Guardian Ltd. 4/7C, DDA Shopping Centre New Friends…

GUJARAT GUARDIAN LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 159/DEL/2010[2003-04]Status: DisposedITAT Delhi16 Jul 2025AY 2003-04

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh

Section 92C

…ITA Nos.4859/Del/2009; ITA Nos.157 to 159, 4791, 4856 & 5358/Del/2010 & ITA No.2539/Del/2017 Gujarat Guardian Ltd., New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, ‘H’ NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Sl.No. ITA No. Filed by Assessee/Revenue Assessment year Authority passing the order ITA Nos.158, 159, 4856 & 5358/Del/2010 & ITA No.2539/Del/2017 Assessment Years: 2002-03, 2003-04, 2004-05, 2006-07 & 2005-06 respectively Gujarat Guardian Ltd. 4/7C, DDA Shopping Centre New Friends Colony New Delhi 110065 Vs. DCIT Circle-1…

TECNIMONT ICB PVT. LTD,MUMBAI vs. THE ACIT,CIRCLE 9(3), MUMBAI

ITA 1380/MUM/2009[2004-2005]Status: DisposedITAT Mumbai19 Apr 2017AY 2004-2005
For Appellant: Shri Nitesh JoshiFor Respondent: Shri Manjunatha Swamy-CIT-DR
Section 10BSection 10B(4)Section 115Section 115JSection 143Section 254(1)Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम लाल नेगी राम लाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1380/Mum/2009, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2004-05 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर…

(s) (v) Smruthi Organics Lada (pa) (vi) Tushako Pump Ltd. v. Asst. CIT (161 Taxmann 134) — Cited in 5 Judgments | BharatTax