Vodafone Essar Gujarat Ltd. v. CIT

24 Taxmann.com 323High Court2012#20039 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 144B Section 2(1B)Section 230 Section 232 Section 260 Section 32(1)

Issues it is cited on

section 39 resulting company transferor company scheme of arrangement going concern demerger colourable device amalgamation commercial expediency section 23 transfer company

Judgments citing Vodafone Essar Gujarat Ltd. v. CIT

ACIT, Circle-1(1), Rajkot vs. Gandhi Reality (India) Private Limited, Rajkot

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

…ITA No. 110/RJT/2025 Gandhi Reality(I) Pvt. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No. 110/RJT/2025 िनधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Assistant Commissioner of Vs. Gandhi Realty (India) Private Income-tax, Circle- 1(1), Rajkot Limited Four Plus, SF-205, Room No.502, Aayakar Bhavan, Sardarnagar Main Road, 150 - Race Course Ring Road, Rajkot Feet Ring Road, Rajkot 360 001 360001, Pan No. AAACD7535Q (Appellant) (Respondent) Assessee by : Shri R. K. Doshi, Ld. AR Respondent by : Shri Praveen Ve…

Dy CIT CC-1(4), Mumbai vs. M/S Grasim Industries Ltd., Mumbai

ITA 41/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh

Section 115OSection 115QSection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL ―G‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1935/MUM/2020& SA NO 135/M/2021 (Assessment Year 2018-19) DCIT, Central Circle-1(4) Grasim Industries Ltd. Room No. 902, 9th Floor, Old A-Wing, 2nd Floor, Aditya CGO Building Annex, Vs. Birla Centre, S.K. Ahire Pratishtha Bhavan, M.K. Marg, Worli, Mumbai-400 030 Road, Mumbai- 400 020 (Appellant) (Respondent) DCIT, Central Circle-1(4) Grasim Industries Ltd. Room No. 902, 9th Floor, Old Aditya Birla Centre, A-Wing, CGO Building Annex, 4th Floor, S.K. Ahire Marg, Vs. Pratishtha Bhavan, M.…

Grasim Industries Ltd., Mumbai vs. Dy CIT, Central Circle-1(4), Mumbai

ITA 1935/MUM/2020[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh

Section 115OSection 115QSection 2

Direct Media Distribution Ventures Pvt. Ltd., Mumbai vs. Pr.CIT - Range -6, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2211/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Oct 2019AY 2014-15

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Direct Media Vs. Pr. Commissioner Of Distribution Ventures Pvt. Income Tax, Range-6 Ltd., Mumbai 18Th Floor, A-Wing Marathon Futurex N.M.Joshi Marg, Lower Parel Mumbai – 400 013 Pan/Gir No.Aadcd1940Q (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s. Direct Media Vs. Pr. Commissioner of Distribution Ventures Pvt. Income Tax, Range-6 Ltd., Mumbai 18th Floor, A-Wing Marathon Futurex N.M.Joshi Marg, Lower Parel Mumbai – 400 013 PAN/GIR No.AADCD1940Q (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala / Shri Madhur Agarwal / Shri Jay Bhansali Revenue by Shri Rahul Raman Date of Hearing 03/09/2019 Date of Pronouncement 04/10/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2211/Mum/2019 for A.Y.2014-15 preferred by the…