Tirupati Foam Ltd. v. Dy. CIT

380 ITR 493High Court2016#14122 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 10AASection 115JBSection 147Section 40A(2)(b)Section 69CSection 151Section 132Section 133A

Issues it is cited on

initial assessment yearfresh tangible materialfull and true disclosurebeyond four yearssection 151(2)section 10aacomputer softwaremere change of opinionsection 144c(1)section 10asection 17borrowed satisfaction

Judgments citing Tirupati Foam Ltd. v. Dy. CIT

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. Vs Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) (Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirm…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. Vs Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) (Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirm…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. Vs Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) (Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirm…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…ssessee relied on following decisions: • Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) • German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) • Citius Tech Healthcare Tech. P Ltd. Vs DCIT (155 Taxmann.com 334) (Bom) • Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) • Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC) • Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 Taxmann 366 (Guj.) (HC) 9.2 On the contrary, the Ld. Departmental Representative (DR) referred to the survey proceedings and the information obtain…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. Vs Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) (Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirm…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. Vs Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) (Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirm…

Yes Bank Ltd, Mumbai vs. DCIT 7(3), Mumbai

The appeal of the AO is dismissed

ITA 1991/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09
For Appellant: Ms. Krupa Gandhi and Shri Nimesh Jain-ARFor Respondent: Ms. Vidisha Kalra-DR
Section 143(3)Section 148Section 14ASection 254(1)Section 35DSection 36Section 36(1)(viia)

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/1991/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Yes Bank Limited DCIT, -8(3)(2) 9th Floor, Nehru Centre, discovery Room No.615, 6th Floor, A…

Tirupati Foam Ltd. v. Dy. CIT (380 ITR 493) — Cited in 7 Judgments | BharatTax