What is the leading case on Section 115WE(3) of the Income Tax Act?

Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT (15 Taxmann.com 300) is the decision most relied on for Section 115WE(3), cited in 3 judgments.

Which cases are most cited on Section 115WE(3)?

Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT (15 Taxmann.com 300) — 3 citing judgments.

How many judgments are there on Section 115WE(3)?

BharatTax indexes 44 ITAT, High Court and Supreme Court judgments that turn on Section 115WE(3) of the Income Tax Act, 1961.

Section 115WE(3) of the Income Tax Act

The decision most relied on for Section 115WE(3) is Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT (15 Taxmann.com 300), cited in 3 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 115WE(3)

Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT

15 Taxmann.com 300 · 2011 · Reported

citing judgments

Judgments on Section 115WE(3)

Gtn Textiles Limited, Ernakulam vs. DCIT Corporate Cir 1(1) Kochi, Ernakulam

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 807/COCH/2025[2006-07]Status: DisposedITAT Cochin21 Nov 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2006-07 Gtn Textiles Limited .......... Appellant 61/464, 6Th Flor, Palal Towers, M.G. Road Ravipuram, Ernakulam 682016 [Pan: Aaccg3925B] Vs. Dcit, Corporate Circle -1(1), Kochi .......... Respondent Assessee By: Shri Kacks Joby, Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 07.08.2025 For Assessment Year (Ay) 2006-07. 2. Brief Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of Companies Act, 1956. It Is Engaged In The Business Of Manufacture & Sale Of Cotton Yarn. The Return Of Income For Ay 2006-07 Was Filed On 27.11.2006 Declaring Nil Income After Adjusting Unabsorbed Depreciation. Against The Said Return Of Income, The Assessment Was Completed By The Acit, Aluva (Hereinafter Called "The Ao") Vide Order Dated 29.12.2008 Passed

For Appellant: Shri Kacks Joby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 14A

Mascot Industries, Kannur vs. DCIT Circle 1(1), Kannur

In the result we partly allowed the appeal and confirmed the assessment made on the entertainment expenses and deleted the other expenses incurred by the assessee from the levy of FBT

ITA 359/COCH/2023[2006-07]Status: DisposedITAT Cochin27 Sept 2024AY 2006-07

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Girly Albert, Sr.DR

Section 115WSection 250

The DCIT, Circle-1(1)(1), Baroda vs. Gujarat State Electricity Corporation Ltd., Baroda

In the result, the appeal filed by the Revenue is dismissed

ITA 3367/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 3367/Ahd/2014 िनधा"रण वष" /Assessment Year : 2007-08 The Dcit Gujarat State Electricity बनाम/ Circle-1(1) Corporation Ltd. V/S. Baroda Sardar Patel Vidhyut Bhavan Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &

Section 115WSection 44A

M/S. Prakash Industries Ltd., New Delhi vs. Addl. CIT, Hisar

In the result, the appeal of the assessee is allowed

ITA 349/DEL/2010[2006-07]Status: DisposedITAT Delhi05 Jan 2024AY 2006-07

Bench: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar

For Appellant: Ms. Ayushi Gupta, AdvFor Respondent: Sh. Vivek Vardhan, Sr. DR

Section 115WSection 17

Bilfinger Neo Structo Pvt. Ltd. (Formerly Known As M/S. Neo Structo Construction Ltd., Mumbai vs. The ACIT, Circle-1, Surat

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1101/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2006-07

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2006-07

For Appellant: Shri A.C. Shah, ARFor Respondent: Shri V.K. Singh, Sr. DR

Section 115WSection 40ASection 40A(7)

M/S. Jindal Steel & Power Ltd., New Delhi vs. DCIT, Hisar

In the result, both the appeals of the assessee are allowed

ITA 2342/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Nov 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil KapoorFor Respondent: Sh. S. Najmi, CIT

Section 115W

DCIT, Hisar vs. M/S. Jindal Steel & Power Ltd., Hisar

In the result, both the appeals of the assessee are allowed

ITA 204/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Nov 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil KapoorFor Respondent: Sh. S. Najmi, CIT

Section 115W

Jindal Steel & Power Ltd., New Delhi vs. Addl. CIT, Hisar

In the result, both the appeals of the assessee are allowed

ITA 1407/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Nov 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil KapoorFor Respondent: Sh. S. Najmi, CIT

Section 115W

Jindal Steel & Power Ltd., New Delhi vs. Addll. CIT, Hisar

In the result, both the appeals of the assessee are allowed

ITA 110/DEL/2010[2006-07]Status: DisposedITAT Delhi12 Nov 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil KapoorFor Respondent: Sh. S. Najmi, CIT

Section 115W

On Mobile Global Ltd vs. CIT

In the result, the appeal filed by the assessee is allowed

ITA 814/BANG/2013[2008-09]Status: DisposedITAT Bangalore01 Sept 2021AY 2008-09

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Rajendrakumar Mishra, CIT-DR

Section 10ASection 10A(1)Section 115WSection 260ASection 263

ACIT-5(1)(1), Mumbai vs. M/S. Indian Airlines Ltd. ( Now Known As National Aviation Company of India Ltd.), Delhi

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 6099/MUM/2019[2006-07]Status: DisposedITAT Mumbai04 Jun 2021AY 2006-07

Section 1Section 115W

Deccan Chronicle Holdings Limited, Secunderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 965/HYD/2017[2008-09]Status: DisposedITAT Hyderabad24 Nov 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2008-09 M/S Deccan Chronicle Acit, Circle 16(2) Holdings Limited Vs. Hyderabad 36, Sarojini Devi Road Secunderabad 500 003 Pan: Aabcd6737D (Appellant) (Respondent) Sh. S. Rama Rao, Adv. Appellant By: Revenue By: Sh. Y.V.S.T. Sai, Cit, D.R. Date Of Hearing: 04/11/2020 Date Of Pronouncement: 24/11/2020 Order Per Smt. P. Madhavi Devi, J.M. This Is Assessee’S Appeal For The A.Y. 2008-09 Against The Order Of Cit(A)-4, Hyderabad Dated 30.03.2017. This Appeal Was Taken Up For Hearing On 04.11.2020 Through Video Conferencing & Both The Parties Were Heard.

For Appellant: Revenue byFor Respondent: Sh. Y.V.S.T. Sai, CIT, D.R

Section 115

M/S. Vishal Exports Overseas Ltd., Ahmedabad vs. The ITO, Ward-4(1)(2), (Erstwhile DCIT, Circle-4)., Ahmedabad

In the result, the appeal of the assesse is allowed for statistical purposes

ITA 2191/AHD/2017[2006-07]Status: DisposedITAT Ahmedabad19 Jun 2020AY 2006-07

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Dilip Kumar, Sr. D.R

Section 115WSection 271Section 271(1)(d)

M/S Nicco Corporation Limited, Kolkata vs. DCIT, Circle-3, Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1702/KOL/2016[2008-09]Status: DisposedITAT Kolkata18 Mar 2020AY 2008-09

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 115W

Madhya Pradesh Poorve Keshtra Vidyut Vitran Co.Ltd., Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, the assessee’s appeal is dismissed

ITA 71/JAB/2016[2008-09]Status: DisposedITAT Jabalpur20 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: 2008-09 Madhya Pradesh Poorv Kshetra Vs. Assistant Commissioner Of Vidyut Vitran Co. Ltd., Income Tax, Jabalpur Circle 2(1), [Pan: Aadcm 6175E] Jabalpur (Appellant) (Respondent) Appellant By Shri Sukesh Kumar, Ca Respondent By Shri I.B. Khandel, Senior Dr Date Of Hearing 11/12/2019 Date Of Pronouncement 20/01/2020

Section 115WSection 17(2)