Udaipur Mineral Development Syndicate (P.) Ltd. v. Deputy\nCommissioner of Income-tax

129 Taxmann 728High Court2003#14874 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 30Section 36Section 37(1)

Issues it is cited on

section 115jb(2)deduction u/s 80iamercantile system of accountingsection 80iasection 36(1)(iii)book profitsshare application moneysection 115jsection 115jbdisallowance u/s 14arevenue expendituresection 36(1)

Judgments citing Udaipur Mineral Development Syndicate (P.) Ltd. v. Deputy\nCommissioner of Income-tax

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Aug 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 263Section 36(1)(iii)Section 80

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, J.M. & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 248/JPR/2023\nनिर्धारण वर्ष / Assessment Years : 2018-19\nM/s GVK Jaipur Expressway Pvt. Ltd.\n156-159 Paigah House, Sardar Patel\nRoad, Paradise, Secunderabad,\nTelangana.\nVs.\nबनाम\nThe PCIT-2,\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AABCG5541J\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\…

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 43B

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 306 & 307/JPR/2021\nनिर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18\n\n| The DCIT,\n| Circle-7,\n| Jaipur.\n| बनाम\n| Vs.\n| M/s GVK Jaipur Expressway Pvt. Ltd.\n| 156-159 Paigah House, Sardar Patel\n| Road, Secunderabad, Telangana.\n| स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AABCG5541J\n| अपीलार्थी / A…

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 43B

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 306 & 307/JPR/2021\nनिर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18\n\n| The DCIT, Circle-7, Jaipur. | बनाम Vs. | M/s GVK Jaipur Expressway Pvt. Ltd. 156-159 Paigah House, Sardar Patel Road, Secunderabad, Telangana. |\n|---|---|---|\n| स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AABCG5541J | अपीलार्थी / Ap…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. COIMBATORE INTEGRATED WASTE MANAGEMENT COMPANY PRIVATE LTD, MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 1021/MUM/2025[2018]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankardcit, Cc – 6(3) Vs. Coimbatore Integrated Room No. 450, 4Th Floor, Waste Management Kautilya Bhawan, Bkc Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South Pan/Gir No. Adcc3184B (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER DCIT, CC – 6(3) Vs. Coimbatore Integrated Room No. 450, 4th Floor, Waste Management Kautilya Bhawan, BKC Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South PAN/GIR No. ADCC3184B (Applicant) (Respondent) Assessee by Shri Kirit kamdar Revenue by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by th…

K.K. ENTERPRISES,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

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

ITA 143/JODH/2023[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Jodh/2023 Assessment Year: 2014-15

Section 143(3)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.143/Jodh/2023 Assessment Year: 2014-15 K. K. Enterprises 380, Shree Vs. Asstt. Commissioner of Niketan Ashok Vihar, Udaipur. Income Tax, Circle- [PAN:AADFK9054B] 2,Udaipur. (Appellant) (Respondent) Appellant by Sh. Amit Kothari, CA. Respondent by Ms. Nidhi Nair, JCIT DR Date of Hearing 09.10.2023 Date of Pronouncement 12.10.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Incom…

DY CIT CC 6 (3), MUMBAI vs. M/S KERLA ENVIRO INFRASTRUCTURE LTD., COACHIN

Appeal are allowed

ITA 7333/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Jun 2021AY 2015-16

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dy.Cit, Central Circle- M/S Kerla Enviro 6(3), Room No. 1905, Vs. Infrastructure Ltd., 19Th Floor, Inside Fact Cochin, Air India Building, Divisi Ambalamugal, Nariman Point, Cochin, Mumbai – 400021 Kerala- 692303

For Appellant: Shri Kirit Kamdar, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 115JSection 143(1)Section 143(3)Section 37(1)

…ITA No. 7333/Mum/2019 A.Y.2015-16 1 Dy.CIT, CC-6(3) Vs. M/s Kerla Enviro Infrastructure IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Dy.CIT, Central Circle- M/s Kerla Enviro 6(3), Room No. 1905, Vs. Infrastructure Ltd., 19th Floor, Inside Fact Cochin, Air India Building, Divisi Ambalamugal, Nariman Point, Cochin, Mumbai – 400021 Kerala- 692303 PAN No. AACCK6979P (Revenue) (Assessee) Assessee by : Shri Kirit Kamdar, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 16/06/2021 Date of pronouncement…

Udaipur Mineral Development Syndicate (P.) Ltd. v. Deputy\nCommissioner of Income-tax (129 Taxmann 728) — Cited in 6 Judgments | BharatTax