Vidras India Ceramics (P.) Ltd. v. DCIT, Circle 4(1)(2), Ahmedabad

129 Taxmann.com 320Income Tax Appellate Tribunal2021#18946 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 36(1)(vii)Section 115JB(2)(i)Section 142(1)Section 143(2)Section 147 Section 148 Section 151

Issues it is cited on

section 36(1)(vii)section 36(1)section 36 section 250 india business company section 143(3)nfac total income document interest

Judgments citing Vidras India Ceramics (P.) Ltd. v. DCIT, Circle 4(1)(2), Ahmedabad

Star Paper Mills Limited, Kolkata vs. PCIT - 2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 641/KOL/2025[2018-19]Status: DisposedITAT Kolkata20 Nov 2025AY 2018-19

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 143(3)Section 263Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.641/Kol/2025 (Assessment Year 2018-2019) Star Paper Mills Limited, 2nd Floor, Duncan House, 31 Netaji Subhas Road - 700001 [PAN: AAECS0759B] ……..…...……………....Appellant vs. PCIT-2, Kolkata, Aayakar Bhavan, P-7, Chowringhee Square, Kolkata - 700069 ............................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, Adv. Department represented by : Sanat Kumar Raha, CIT-DR Date of concluding the hearing : 28.10.2025 Date of pronouncing the…

Goldiam Jewellery Limited, Mumbai vs. ACIT-CC 1(2), Mumbai

In the result the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 3272/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms Padmavathy Svs. Acit – Cc 1(2) Goldiam Jewellery Ltd Mumbai. G-10, Ground Floor, Gems & Jewellery Complex Ii, Seeps Sez, Andheri East, Mumbai – 400096. Pan/Gir No. Aaccg3424F (Applicant) (Respondent)

Section 147Section 148Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER Vs. ACIT – CC 1(2) Goldiam Jewellery Ltd Mumbai. G-10, Ground Floor, Gems and Jewellery Complex II, Seeps Sez, Andheri East, Mumbai – 400096. PAN/GIR No. AACCG3424F (Applicant) (Respondent) Assessee by Shri Prateek Jian Revenue by Shri Nagnath Bimrao Pasale सुनवाई क" तारीख/Date of Hearing 14.11.2024 घोषणा क" तारीख/Date of Pronouncement 27.11.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 19.07.2023, pass…

Paris Elysees India Pvt. Ltd., Jaipur vs. DCIT, Circle-7, Jaipur

ITA 681/JPR/2023[2012-13]Status: DisposedITAT Jaipur19 Sept 2024AY 2012-13

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115JSection 147Section 148Section 151Section 250Section 253(5)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 681/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Paris Elysees India Pvt. Ltd., DCIT, Circle-07 Vs. A 135 Parfume Factory, Jaipur Heerawala RIICO, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP 4088 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani, CA jktLo dh vksj ls@ Reve…

M/S. Vaasautomation Private Limited, Kanchipurm vs. ACIT, Coprporate Circle-3(2), Chennai

In the result, all the grounds of appeal raised by the assesse are dismissed

ITA 140/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Jul 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.140/Chny/2024 निर्धारण वर्ा /Assessment Years: - 2015-16 M/S.Vaasautomation India Pvt Ltd., The Asst.Commissioner Of Income Plot No.H18 & H19, Sipcot Industrial Tax(Osd), Park, Vallam Vadagal, Echoor Post, Corporate Circle-3(2), Sriperumbudur Taluk, Chennai Kancheepuram Dist, Kanchipuram-631604. [Pan: Aaach2759N] (अपीलार्थी/Assesse) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assesse By : Shri N.Venkatasubramanian, C.A, प्रत्यर्थी की ओर से /Respondent By : Shri P.Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024

For Respondent: Shri P.Sajit Kumar, JCIT

Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(2)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.140/Chny/2024 निर्धारण वर्ा /Assessment Years: - 2015-16 M/s.Vaasautomation India Pvt Ltd., The Asst.Commissioner of Income Plot No.H18 & H19, SIPCOT Industrial Tax(OSD), Park, Vallam vadagal, Echoor Post, Corporate Circle-3(2), Sriperumbudur Taluk, Chennai Kancheepuram Dist, Kanchipuram-631604. [PAN: AAACH2759N] (अपीलार्थी/Assesse) (…