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Income-tax Act · Case Law

Section 28 Income Tax Case Law — Profits & Gains of Business

Browse 1,588 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 28 (Profits & Gains of Business) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 28 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 28 (showing 300 of 1,588)

Bank Of Rajasthan Ltd. v. Commissioner Of Income Tax
Supreme Court · 2024 · [2024] 10 S.C.R. 860 · Allowed
Assessee
M/S. Saraf Exports v. Commissioner Of Income Tax, Jaipur-Iii
Supreme Court · 2023 · [2023] 4 S.C.R. 338 · Dismissed
Revenue
Checkmate Services P. Ltd. v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
Pr. Commissioner Of Income Tax 6 v. Khyati Realtors Pvt. Ltd.
Supreme Court · 2022 · [2022] 7 S.C.R. 37 · Allowed
Revenue
National Co-Operative Development Corporation v. Commissioner Of Income Tax, Delhi-V
Supreme Court · 2020 · [2020] 13 S.C.R. 517 · Other
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Shiv Raj Gupta v. Commissioner Of Income-Tax, Delhi-Iv
Supreme Court · 2020 · [2020] 5 S.C.R. 874 · Allowed
Assessee
Commissioner Of Income Tax, Karnal (Haryana) v. M/S Carpet India, Panipat (Haryana)
Supreme Court · 2019 · [2019] 12 S.C.R. 607 · Other
—
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Addl. Commissioner Of Income Tax v. Bharat V. Patel
Supreme Court · 2018 · [2018] 7 S.C.R. 1067 · Dismissed
Assessee
Sedco Forex International Inc. Through It's Constituted Attorney Mr. Navin Sarda v. Commissioner Of Income Tax. Meerut & Anr.
Supreme Court · 2017 · [2017] 11 S.C.R. 399 · Other
—
Plastiblends India Limited v. Addl. Commissioner Of Income Tax, Mumbai & Anr.
Supreme Court · 2017 · [2017] 10 S.C.R. 104 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S. Meghalaya Steels Ltd.
Supreme Court · 2016 · [2016] 1 S.C.R. 952 · Dismissed
Assessee
Seshasayee Paper & Boards Limited v. Deputy Commissioner Of Income Tax
Supreme Court · 2015 · [2015] 7 S.C.R. 1054 · Dismissed
Revenue
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd.
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
—
Commissioner Of Income Tax v. M/S Excel Industries Ltd.
Supreme Court · 2013 · [2013] 10 S.C.R. 490 · Dismissed
Assessee
M/S Topman Exports v. Commissioner Of Income Tax, Mumbai
Supreme Court · 2012 · [2012] 4 S.C.R. 684 · Other
—
M/S Acg Associated Capsules Pvt. Ltd. v. The Commissioner Of Income Tax, Central-Iv, Mumbai
Supreme Court · 2012 · [2012] 2 S.C.R. 401 · Other
—
Vikas Kalra v. The Commissioner Of Income Tax-Viii, New Delhi
Supreme Court · 2012 · [2012] 3 S.C.R. 273 · Other
—
M/S. The Totgars Cooperative Sale Society Limited v. Income Tax Officer, Karnataka
Supreme Court · 2010 · [2010] 2 S.C.R. 496 · Dismissed
Revenue
Mis. Southern Technologies Ltd. v. Joint Commissioner Of Income Tax, Coimbatore
Supreme Court · 2010 · [2010] 1 S.C.R. 380 · Dismissed
Revenue
G.k. Choksi & Company v. Commissioner Of Income Tax, Gujarat
Supreme Court · 2007 · [2007] 12 S.C.R. 561 · Dismissed
Revenue
Commissioner, Income Tax, Thiruvananthapuram v. K. Ravindranathan Nair
Supreme Court · 2007 · [2007] 11 S.C.R. 1097 · Other
—
A.m. Moosa v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2007 · [2007] 9 S.C.R. 831 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S. Catapharma (India) Pvt. Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 465 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
Supreme Court · 2007 · [2007] 5 S.C.R. 622 · Dismissed
Assessee
Income Tax Officer, Bangalore v. M/S. Induflex Products (P) Ltd.
Supreme Court · 2005 · [2005] SUPP. 5 S.C.R. 693 · Allowed
Revenue
Britannia Industries Ltd. v. Commissioner Of Income Tax, West Bengal, Kolkata And Anr.
Supreme Court · 2005 · [2005] SUPP. 4 S.C.R. 1 · Dismissed
Revenue
Karnataka Small Scale Industries Development Corporation Ltd. v. Commissioner Of Income Tax, Bangalore
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 453 · Dismissed
Revenue
Commissioner Of Income Tax, Bhopal v. Hindustan Elector Graphites Ltd., Indore
Supreme Court · 2000 · [2000] 2 S.C.R. 506 · Dismissed
Assessee
Commissioner Of Income Tax v. Mahendra Mills
Supreme Court · 2000 · [2000] 2 S.C.R. 465 · Dismissed
Assessee
General Insurance Corporation Of India v. Commissioner Of Income Tax Bombay
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 742 · Allowed
Assessee
Commissioner Of Income Tax, Karnataka v. Sterling Foods, Mangalore
Supreme Court · 1999 · [1999] 2 S.C.R. 699 · Allowed
Revenue
Commissioner Of Income Tax v. Sirpur Paper Mills Etc. Etc.
Supreme Court · 1999 · [1999] 2 S.C.R. 10 · Dismissed
Assessee
Oberoi Hotel Pvt. Ltd. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 955 · Allowed
Assessee
Commissioner Of Income Tax, Bihar-Ii, Patna. v. Bokaro Steel Ltd. Bokaro
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 680 · Dismissed
Assessee
M/S W.t. Suren And Co. Ltd v. Commissioner Of Income Tax, Bombay
Supreme Court · 1998 · [1998] 1 S.C.R. 1069 · Allowed
Assessee
Maddi Venkataraman v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 67 · Dismissed
Revenue
M/S. Sahney Steel And Press Works Ltd., Hyderabad Etc, Etc. v. Commissioner Of Income Tax, Andhra Pradesh-I, Hyderabad
Supreme Court · 1997 · [1997] SUPP. 4 S.C.R. 189 · Other
—
Commissioner Of Income Tax, Bihar v. Bankipur Club Ltd.
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 263 · Dismissed
Assessee
Delhi Stock Exchange Association Ltd. v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1997 · [1997] 3 S.C.R. 130 · Dismissed
Revenue
Allied Motors (P) Ltd. v. Commissioner Of Income Tax, Delhi
Supreme Court · 1997 · [1997] 2 S.C.R. 780 · Allowed
Assessee
Commissioner Of Income Tax, Madurai v. M/S. T.v. Sundaram Iyengar And Sons Ltd.
Supreme Court · 1996 · [1996] SUPP. 5 S.C.R. 785 · Other
—
Ramesh Narain Saxena And Ors. v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 610 · Dismissed
Revenue
M/S. Waterfall Estates Ltd., Madras v. The Commissioner Of Income-Tax, Tamil Nadu I, Madras
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 141 · Dismissed
Revenue
Commissioner Of Income Tax, Hyderabad v. M/S. P.j. Chemicals Ltd. Etc.
Supreme Court · 1994 · [1994] SUPP. 3 S.C.R. 561 · Other
—
Sabarkantha Zilla Kharid V. Sangh Ltd v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 484 · Dismissed
Revenue
Nagarmal Baijnath v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] 2 S.C.R. 645 · Dismissed
Revenue
Sk. Ar. K. Ar. Somasundram Chettiar And Co. Madurai v. Commissioner Of Income Tax. Madras
Supreme Court · 1992 · [1992] 1 S.C.R. 49 · Dismissed
Revenue
Vijaya Laxmi Sugar Mills Ltd. v. Commissioner Of Income Tax, Kanpur
Supreme Court · 1991 · [1991] 3 S.C.R. 383 · Dismissed
Revenue
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Vibhuti Glass Works v. Commissioner Of Income Tax, Lucknow
Supreme Court · 1989 · [1989] 2 S.C.R. 797 · Dismissed
Revenue
Commissioner Of Income -Tax, Bombay v. Vanaz Engineering (P) Ltd., Bombay
Supreme Court · 1986 · [1986] 2 S.C.R. 951 · Allowed
Revenue
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · Dismissed
Revenue
Maya Rani Punj v. Commissioner Of Income Tax, Delhi,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
—
Shree Sajjan Mills Ltd. v. Commissioner Of Income Tax, M.p, Bhopal And Anr,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 593 · Dismissed
Revenue
Commissioner Of Income Tax, A.p. v. M/S. T.veerabhadra Rao, K. Koteswara Rao & Co.
Supreme Court · 1985 · [1985] SUPP. 2 S.C.R. 20 · Dismissed
Assessee
Tiwari Kanahaiyalal Etc. v. The Commissioner Of Income Tax, Delhi
Supreme Court · 1975 · [1975] 3 S.C.R. 927 · Dismissed
Revenue
Commissioner Of Income Tax, Assam, Tripura, Manipur & Nagaland v. M/S. Rameshwari Lal Sanwarmal
Supreme Court · 1971 · [1972] 1 S.C.R. 854 · Partly Allowed
Partly
Commissioner Of Income Tax, Madras v. M/S. Khoday Eswarsa & Sons
Supreme Court · 1971 · [1972] 1 S.C.R. 846 · Dismissed
Assessee
Commissioner Of Income Tax, West Bengal v. Balkrishan Malhotra
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 951 · Dismissed
Assessee
Commissioner Of Income Tax West Bengal v. Anwar Ali
Supreme Court · 1970 · [1971] 1 S.C.R. 446 · Dismissed
Assessee
Commissioner Of Income Tax, Patiala v. The Ambala Flour Mills
Supreme Court · 1970 · [1971] 1 S.C.R. 388 · Dismissed
Assessee
Mansukhlal & Brothers, Bombay v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1968 · [1969] 1 S.C.R. 970 · Dismissed
Revenue
Income Tax Officer, Distt. Ll(Ii), Kanpur And Others v. Shri Mani Ram Etc.
Supreme Court · 1968 · [1969] 1 S.C.R. 724 · Dismissed
Assessee
Andhra Pradesh State Road Transport Corporation v. The Income-Tax Officer And Anr.
Supreme Court · 1964 · [1964] 7 S.C.R. 17 · Dismissed
Revenue
The Commissioner Of Income Tax, Madras And Another v. S. V. Angidi Chettiar
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 640 · Allowed
Revenue
Mcgregor & Balfour Ltd. v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 355 · Dismissed
Revenue
Commissioner Of Income-Tax, Delhi v. S. Teja Singh
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 394 · Allowed
Revenue
Messrs Mela Ram & Sons v. The Commissioner Of Income-Tax, Punjab
Supreme Court · 1956 · [1956] 1 S.C.R. 166 · Allowed
Assessee
Dhakeswari Cotton Mills Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1954 · [1955] 1 S.C.R. 941 · Other
—
M/S.super Spinning Mills Ltd.,Elgi Towers Green Fields,737-D, Puliakulam Road,Coimbatore 641 045 v. The Additional Commissionerof Income Tax,Company Circle 1(2),Coimbatore
High Court · 2025 · Partly Allowed
Partly
The Commissioner Of Income Tax, Kolkata -Ii, Kolkata v. M/S. Madanlal Limited
High Court · 2025 · Dismissed
Assessee
Appellant Inboth Tcas v. Commissioner Of Income Tax Tamil Nadu-Vchennai
High Court · 2025 · Other
—
Manoj Atree Through Lrs Suman Atree & Ors v. Principal Commissioner Of Income Tax 10
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. Sahara Asset Management Company Pvt. Ltd.,Unit No.a & B, Viii Floor,No.12 & 13, Riaz Garden,29, Kodambakkam High Road,Chennai 600 034
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd No.9, Bazullah Road, T.nagar, Chennai 600 017
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax, (Central) Rajasthan 4[Th]Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle Jaipur v. Manoj Kumar Sharma, 4-G- 20, Talwandi, Kota- 324005(Pan/Gir No. Afops0623J
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-9, Kolkata v. Chandravadan Desai (Huf
High Court · 2025 · Dismissed
Assessee
M/S. Cholamandalam Ms General Insurance Co Ltddare House,No.2, Nsc Bose Road,Chennai – 600 001Pan Aabcc 6633 K v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax-12 v. The Cooperative Stores Ltd
High Court · 2025 · Other
—
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
A).Smt v. Soumini Reddy W/O. Late Shri V. Madhusudhan Reddy, Aged About 64 Years, W/O. Late Shri V. Madhusudhan Reddy, Aged About 64 Years
High Court · 2025 · Partly Allowed
—
Principal Commissioner Of Income Tax, (Central), Rajasthan, 4Thfloor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur v. Harish Jain, 2-Pa-8, Vigyan Nagar, Kota- 324005 (Pan/Gir No.aehpj4764K
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
M/S.r.r.infraa Constructionrepresented By Its Partnermr.r.murugaperumal,Old No.4C, New No.2, Ncc Office Road,Visalatchipuram, Madurai – 625 014,Tamilnadu, India v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Paramount Communication Ltd
High Court · 2025 · Other
—
M/S.citadel Fine Pharmaceuticals Ltd.,No.43, Main Road, Velachery, Ch.42,Rep. By Its Director K.rajiv v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2), 121, Mahatma Gandhi Road
High Court · 2025 · Allowed
Assessee
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
And W.m.p(Md) Nos.10766 & 10768 Of 2024 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
Tamil Nadu Small Industries Corporation Ltd.,Thiru-Vi-Ka Industrial Estate,Guindy, Chennai – 600 032.Pan No: Aaact1239K v. The Assistant Commissioner Of Income Tax,Corporate Circle 3(1),Chennai – 34
High Court · 2024 · Other
—
Itta/171/2007 Of M.vinayak v. Dy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Punjab National Bank v. Pr. Commissioner Of Income Tax, Delhi - V
High Court · 2024 · Other
—
M/S.sicgil India P Ltd.,No.84, Dhun Building,Anna Salai,Chennai – 600 002Pan : Aaacs 3767M v. The Assistant Commissioner Of Income Taxcompany Circle Vi(3),Chennai – 600 034
High Court · 2024 · Dismissed
Revenue
M/S. Mrf Ltd.,No.124, Greams Road,Chennai - 600 006 v. The Deputy Commissioner Of Income Tax,Large Tax Payer Unit, Chennai - 600 101
High Court · 2024 · Other
—
The Commissioner Of Income Tax Chennai v. M/S.shriram Chits Tamilnadu Pvt. Ltd.,Greams Dugar, 4[Th] & 5[Th] Floor,149, Greams Road,Chennai – 600 006
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd.,No.1, East Main Road,Anna Nagar West Extn.chennai 600 101
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax – 1 Chennai v. M/S. Global Calcium Pvt. Ltd.no.125 And 126, Sipcot Industrial Complexhosur – 635 126Pan: Aaacg2998-N
High Court · 2024 · Dismissed
Assessee
D.ramagopal v. The Deputy Commissioner Of Income Tax,Central Circle-I,Coimbatore
High Court · 2024 · Dismissed
Revenue
Ita/178/2023 Of The Pr. Commissioner Of Income Tax, v. M/S Texas Instruments (India) Pvt. Ltd.,
High Court · 2024 · Other
—
Ita/179/2023 Of The Pr. Commissioner Of Income Tax, v. M/S Texas Instruments India Pvt Ltd
High Court · 2024 · Other
—
Ita/176/2023 Of The Pr. Commissioner Of Income Tax, v. M/S Texas Instruments India Pvt Ltd
High Court · 2024 · Other
—
Ita/102/2021 Of Principal Commissioner Of Income Tax-4 v. M/S Maharastra Apex Corporation Ltd
High Court · 2024 · Other
—
> Picture [34 X 35] Intentionally Omitted <== v. Religare Securities Ltd
High Court · 2024 · Dismissed
—
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Nishithkumar Mukeshkumar Mehta,Resident Of Flat No.403, A Block,Kalpa Vrikesh, 35 53 Krishna Doss Main,Perambur, Chennai,Tamil Nadu-600 012 v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Mr. Aseem Chawla, Ssc With Ms. Naincy Jain, Jsc, Ms. Pratishtha Chaudhary & Ms. Nivedita Advs v. Aamby Valley Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Shillong, Aayakar Bhawan, M.g. Road, Shillong - 793 001 v. M/S North Eastern Electric Power Corporation Limited, Brookland Compound, Lower New Colony, Shillong – 793 003
High Court · 2024 · Dismissed
Assessee
The Hon’ble Sri Justice G.narendarand.the Hon’ble Sri Justice v. Gopala Krishna Rao
High Court · 2024 · Allowed
—
+ Ita 304/2024 Principal Commissioner Of Income Tax 1 v. M/S Care Health Insurance Limited (Earlier Known As M/S Religare Health Insurance Co. Ltd
High Court · 2024 · Dismissed
Assessee
+ Ita 304/2024 Principal Commissioner Of Income Tax 1 v. M/S Care Health Insurance Limited (Earlier Known As M/S Religare Health Insurance Co. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/131/2018 Principal Commissioner Of Income Tax-2, Kolkata v. Kesoram Industries Ltd
High Court · 2024 · Dismissed
Assessee
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
Orissa Rural Housing & Development Corporation Ltd v. Mr. S.c. Mohanty, Sr. Standing Counsel, Income Tax Along With Mr. A. Kedia, Jr. Standing Counsel, Income Tax
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-2, Delhi v. M/S Bhishansaroop Ram
High Court · 2024 · Dismissed
Assessee
Of The Exporters Having Export Turnover Exceeding Rs.10 Crore With Retrospective Effect Is Ultra Vires The Constitution Of India v. Avani Exports And Another, (2016) 16 Scc 741
High Court · 2024 · Other
—
The Commissioner Of Income Taxaaykar Bhavan, Patto Panaji Goapan Aaccs87556Q v. M/S. Desouza Hotels Ltd. G-5, Monalisa Apts, Naikawado, Calangute-Goapan Aabcd3541K
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S Kuehne Nagel Pvt. Ltd v. Addl. Commissioner Of Income-Tax, & Anr
High Court · 2024 · Allowed
Assessee
Sidheshwar Nath Nirala, Aged About 51 Years, Son Of Shri Raja Prasad, Resident Of Peace Road, Holly Cross By-Lane, Lalpur, P.o. & P.s.- Lalpur, District-Ranchi v. Assistant Commissioner Of Income Tax, Head Quarters (Administration), Bir Chand Patel Marg, Patna, P.o. & P.s.- Patna, District-Patna-800 008. … …
High Court · 2024 · Dismissed
Revenue
Itat/14/2024 Ia No: Ga/1/2024, Ga/2/2024 Principal Commissioner Of Income Tax Central, Kolkata 2 v. M/S Sattava Developers Pvt Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
> Picture [57 X 58] Intentionally Omitted <== v. Income Tax Officer Ward 38 (1) New Delhi
High Court · 2024 · Other
—
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
By Sri Ravi Raj Y V, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Annexure-F1 And Checkmate Services P. Ltd, Vs. Cit (2022) Scc Online Sc 1423 Annexure-F2 Dtd 12.10.2022 And Etc
High Court · 2024 · Allowed
Assessee
Market Committee, Gohana v. Assistant Commissioner Of Income Tax, Sonipat Circle, Sonipat
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-4, Kolkata v. Philips Electronics India Limited
High Court · 2023 · Dismissed
Assessee
M/S. Oberoi Building & Investment (P) Limited v. Commissioner Of Income Tax – Ii, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
In The Case Of Commissioner Of Income Tax v. Feeling Aggrieved, The Assessee Challenged
High Court · 2023 · Dismissed
Assessee
Section 28(Iv) Or 41(1) Of The I.t. Act, 1961, Depends Upon This?” v. Mahindra And Mahindra Ltd. Thrg. M.d.) And Other Connected Appeals. Relevant Paragraphs 5 And 12 To 18 Of The Aforesaid Judgment Are Reproduced Below
High Court · 2023 · Allowed
—
The Commissioner Of Income Tax - International Taxation -1 v. Rajiv Shakdher, J
High Court · 2023 · Other
—
S.raja v. The Principal Commissioner Of Income Tax-8, 2[Nd] Floor, Tower-Ii, Bsnl Building, No.16, Greams Road, Chennai – 600 006
High Court · 2023 · Dismissed
Revenue
Wp/20579/2022 Of M/S. I. G. Petrochemicals Ltd., v. The Income-Tax Appellate Tribunal
High Court · 2023 · Dismissed
Revenue
Saeed Mustafa Shervani v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Saeed Mustafa Shervani v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Tax, Central-3, Delhi v. Hike Private Limited
High Court · 2023 · Other
—
Tax, Central-3, Delhi v. Hike Private Limited
High Court · 2023 · Other
—
M/S Lnv Technology Private Ltd.,Rep. By Its Director V.chandrasekhara Rao,18/3, Sigapi Achi Building,5[Th] Floor, Rukmanilakshmipathi Salai,Egmore, Chennai 600 008.Pan: Aaacl 6394H v. The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Chennai Income Tax Department Room No.428, 4[Th] Floor, Main Building
High Court · 2023 · Allowed
Assessee
Ita/630/2017 Of Herbalife International India Private Limited v. The Deputy Commissioner Of Income-Tax
High Court · 2023 · Allowed
Assessee
Wp/5457/2022 Of Aspect Technology Center (India) Private Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd
High Court · 2023 · Allowed
Revenue
Counsel Forthe Appellant: Srl. J v. Prasad [(Sc ]For Income Tax
High Court · 2023 · Dismissed
Revenue
Reportable v. Itat No. 259 Of 2022
High Court · 2023 · Dismissed
—
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Ita/51/2014 Commissioner Of Income Tax, Kolkata – Iii, Kolkata v. M/S Kyal Developers Pvt. Ltd
High Court · 2023 · Other
—
Ita/410/2017 Of The Pr. Commissioner Of Income-Tax v. Smt. Poornima Shailendra Babu
High Court · 2023 · Dismissed
Assessee
By The Above Referred Impugned Orders Dated 8[Th]September 2022, The Direction Was Issued To Deposit Entireamount Awarded In The Complaint, In Compliance With Section43(5) Of The Rera Act v. Commissioner Of Central Excise[1] And Principalcommissioner Of Income Tax-I, Chandigarh Vs. Abc Paperslimited[2
High Court · 2023 · Other
—
Between: The Commissioner Of Income-Tax-Iii, Hyderabad v. State Bank Of India, Gunfoundry, Hyderabad
High Court · 2023 · Allowed
Revenue
> Rs.38,59 ,!3,447.O0 As Broken[Period ][Interest ][On ][Purchase ][Of] Securities During The[Previous ][Year ][Relevant ][To ][The ][Assessment] Year L996-97 v. Hcj & A/Trj I.t.t.a.no.328 Of[2006
High Court · 2023 · Allowed
—
Rs.22,95,11,354.Oo As Broken[Period ] Interest[On ][Purchase Of] Securities During The Previous[Year ][Relevant ][To ][The ][Assessment] Year 1998-99 v. > Tcj & Ntrj I.'i'.t.a.i\ O. 1 55 Of 2O06
High Court · 2023 · Dismissed
—
A Division Of M/S.indus Ind Bank Ltd),86, Chamiers Road, Chennai – 600 018.Now At : 115 & 116, G.n.chetty Road,T.nagar, Chennai – 600 017 v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
A Division Of M/S.indus Ind Bank Ltd),86, Chamiers Road, Chennai – 600 018.Now At : 115 & 116, G.n.chetty Road,T.nagar, Chennai – 600 017 v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income Tax-Icoimbatore v. M/S.terra Agro Technologies,Ltd (Now Jain Irrigation Systems Ltd),Jain Plastic Park, Jain Fields, P.o.boxno.72 Jalgaon-425 001
High Court · 2022 · Allowed
Revenue
Ita/66/2020 Of M/S. Kunnel Engineers And Contractors (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/62/2020 Of M/S.kunnel Engineers And Contractors (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Delivered On: 23.11.2022 Coram: The Hon’ble Mr. Justice T.s. Sivagnanam And The Hon’ble Mr. Justice Hiranmay Bhattacharyya Itat/46/2020 (Ia No: Ga/01/2020) (Ia No: Ga/02/2020) Principal Commissioner O v. Itat No. 46 Of 2020
High Court · 2022 · Dismissed
Assessee
Mr.beboy Joseph John v. Assistant Commissioner Of Income Tax,Non Corp Circle 1, Mduno.2, V P Rathinasamy Road,Cr Building, Bibikulam,Madurai 625 002
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7,Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020 v. M/S. Orient Press Ltd.,20, Pragati Industrial Estate, Lowerparel, Mumbai 400 011
High Court · 2022 · Dismissed
Assessee
Sri Om Prakash Sharan v. The Commissioner Of Income Tax (Exemptions), 2[Nd] Floor, Central Revenue Building, Patna
High Court · 2022 · Allowed
Assessee
M/S.fab N Fabricssuriyan Nagar, Abt Roadnew Extensionkaruvampalayamtirupur - 641 607 v. The Assistant Commissioner Of Income-Taxcircle-Itirupur
High Court · 2022 · Dismissed
Revenue
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Of Asst. Commissioner Of Income Tax, Cir. 6(3 v. Glaxo Smithklinepharmaceuticals, Mumbai, 2011 (1) Tmi 1530 – Itat Mumbai Allowed Theassessee’s Appeal
High Court · 2022 · Allowed
Revenue
Itta/645/2006 Of M/S. C.w.c. Wines Pvt. Limited, v. Deputy Commissioner Of Income Tax,
High Court · 2022 · Allowed
Assessee
Itta/57/2002 Of K.v.d.prasad Rao v. The Jt.commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
C)The Matter Was Further Challenged By The Assesseebefore The Itat Which Allowed The Quantum Appeal By Virtueof Order Dad 3[Rd] February 2016. The Itat In The Said Order,While Placing Reliance Inter A v. It Would Be Pertinent To Mention That The Hon’ble Apexcourt In The Case Of S.a. Builders Ltd. (Supra) Held :1[2007] 158 Taxman 74 (Sc
High Court · 2022 · Allowed
—
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Itat/175/2018 Ia No.ga/1/2018 (Old No. Ga/1225/2018) Ga/2/2018 (Old No. Ga/1226/2018) Principal Commissioner Of Income Tax Kolkata – 12, Kolkata v. Sri Raghu Nandan Modi
High Court · 2022 · Allowed
Revenue
Shri. Aravind And Shri. Shankar Jointly Submitted That Question No.1 Is Covered Against The Revenue In Commissioner Of Income-Tax, Hubli v. Karnataka Vikas Grameen Bank[3
High Court · 2022 · Allowed
Revenue
Crlatr/9/2018 Of B. Nandini Raju, v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/40/2018 Of M/S. Medravathi Agro Farms Pvt. Ltd., v. Dy. Commissioner Of Income-Tax,
High Court · 2022 · Other
—
Crlatr/53/2018 Of B. Teja Babu, v. Dy. Commissioner Of Income-Tax,
High Court · 2022 · Other
—
Commissioner Of Income Tax – I,Chennai v. M/S.tube Investments Of India Ltd.,Dare House,234, Nsc Bose Road
High Court · 2022 · Dismissed
Assessee
Souvenir Developers (I) Pvt. Ltd.shop No. 1, Animesh Apartment,Plot No. 3, Janki Nagar,Wadibhokar Road, Deopur,Dhule-424 002 v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
M/S.rayala Corporation Pvt. Ltd.,144/7, Old Mahabalipuram Road,Kottivakkam,Chennai – 600 041.Pan : Aab Cr 7230 D v. The Assistant Commissioner Of Income Tax,Company Circle V (3),Uthamar Gandhi Salai,Chennai – 600 034
High Court · 2022 · Allowed
Assessee
M/S. Ashok Leyland Ltd.,19, Rajaji Salaichennai - 600 001 v. The Assistant Commissioner Of Income Taxcompany Circle - 1 (1)Chennai - 600 034
High Court · 2022 · Other
—
Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
Ita/62/2018 Of M/S.kinfra Export Promotion Industrial Parks Ltd., v. The Assistant Commissioner Of Income Tax,
High Court · 2022 · Allowed
Assessee
Ita/65/2018 Of M/S. Kinfra Export Promotion Industrial Parks Ltd., v. The Joint Commissioner Of Income Tax (Osd)
High Court · 2022 · Allowed
Assessee
T.c.a. No. 89 Of 2022 v. Income Tax Officer, Ward – 1(3), Salem
High Court · 2022 · Dismissed
Revenue
+ W.p.(C) 8411/2020 & Cm No.38352/2021Ericsson India Private Limited v. Assistant Commissioner Of Income Tax, New Delhi & Anr
High Court · 2022 · Other
—
Ita/20/2014 Of Indian Metal And Ferro v. Commnr.of Income Tax
High Court · 2022 · Allowed
Assessee
Wp(C)/2643/2022 Of Mallelil Industries Private Limited, v. Sri.jose Joseph, Learned Standing Counsel For The
High Court · 2022 · Other
—
Mr. Sham v. N. J. Jamadar, Jj
High Court · 2022 · Dismissed
—
Tata Sons Limited v. Dy. Commissioner Of Income Tax Range 2(3), Mumbai And Others
High Court · 2022 · Allowed
Assessee
Mr.b.k.sharma, Advocate v. Commissioner Of Income Tax, Sambalpur & Another
High Court · 2022 · Other
—
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Admitted To Be Decided In This Appeal Is Squarely Covered In Favour Of Theassessee In The Light Of The Decision Of The Hon’ble Supreme Court In Thecase Of Commissioner v. Mahindra And Mahindra Ltd. [2018] 404 Itr 1(Sc). This Decision Was Referred In The Case Of Commissioner Of Income-Tax (Ltu) V. Areva T & D India Ltd.[2021] 434 Itr 604 (Mad). Theoperative Portion Of T
High Court · 2022 · Dismissed
Revenue
Placid Limited v. The Assistant/Deputy Commissioner Of Income Tax, Circle 11 (2) Kolkata & Ors
High Court · 2021 · Allowed
Assessee
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
M/S. Sundaram Finance Limited, (Formerly M/S.lakshmi General Finance Ltd.,)21, Patullos Road, Chennai - 600 002 v. The Deputy Commissioner Of Income Tax, Company Circle - Iii, Chennai - 600 034
High Court · 2021 · Allowed
Assessee
Excellence Private Limited v. The Commissioner Of Income Tax And Another Reported In (2021) 432 Itr 471 (Sc
High Court · 2021 · Other
—
Ita/323/2019 Of The Principal Commissioner Of Income Tax v. M/S. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Ita/142/2019 Of The Principal Commissioner Of Income Tax, v. Vilappil Service Co-Operative Bank Ltd.,
High Court · 2021 · Allowed
Revenue
Ita/5/2020 Of The Principal Commissioner Of Income Tax v. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Itxa/1881/2017 Of Pr. Commissioner Of Income Tax - 2 v. Mahindra Engineering And Chemical Products Ltd.
High Court · 2021 · Dismissed
Assessee
Itxa/1173/2017 Of Pr. Commissioner Of Income Tax-21 v. M/S. Looms India
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.ceebros Hotels P Ltd,19/1, Sukriti, Iii Cross Road,R.a.puram,Chennai – 600 028
High Court · 2021 · Allowed
Revenue
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
—
… .Appellant(S v. V.n. Enterprises Limited
High Court · 2021 · Other
—
… .Appellant(S v. V.n. Enterprises Limited
High Court · 2021 · Other
—
Worli, Mumbai 400 018 v. Dy. Commissioner Of
High Court · 2021 · Allowed
—
Whether The Tribunal Is Justified In Deletingthe Addition Of Rs.84,85,437/-, Being Interestaccrued On The Interest-Free Advances Madeby Assessee Whereas Assessee Claimedinterest On Borrowed Funds Whic v. Commissioner Of Income Tax(C.a. No.2522 Of 2011) {2011} 332 Itr602 (Sc), Would Apply
High Court · 2021 · Dismissed
Revenue
M/S.thambi Modern Spinning Millsltd., Rep.by Its Managing Director v. The Commissioner Of Income Tax, Income Tax Department, No.3 Gandhi Road, Salem-7. Income Tax Department, No.3 Gandhi Road, Salem-7
High Court · 2021 · Allowed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
—
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
—
Ita/219/2011 Of M/S I G Petrochemicals Ltd., v. Dcit & Anr.’ 308 Itr 41 /The Assessee Thereupon Filed An Appeal Before The Tribunal. The Tribunal, By Order Dated O/7.03.2011
High Court · 2021 · Dismissed
—
Ppn Power Generating Company Pvt. Ltd.,Represented By Its Joint Managing Director,Mr.harshad Reddy,1-A, Iii Floor, Jhaver Plaza,Nungambakkam High Road,Chennai 600 034 v. The Assistant Commissioner Of Income Tax,Central Circle-3(1) Chennai,Room No.316, New No.46,Mahatma Gandhi Road,Chennai 600 034
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.data Software Research Company P Ltd.,Kasturi Towers, No.6, Smith Road,Chennai - 600 002.Pan : Aaacd1271H
High Court · 2021 · Allowed
Revenue
Ita/929/2009 Of The Commissioner Of Income Tax v. Premier Tyres Ltd.
High Court · 2021 · Dismissed
Assessee
Ita/1046/2009 Of The Commissioner Of Income Tax. v. Premier Tyres Ltd.,
High Court · 2021 · Dismissed
Assessee
Ita/757/2009 Of The Commissioner Of Income Tax, v. M/S.premier Tyres Ltd.,
High Court · 2021 · Dismissed
Assessee
Ita/758/2009 Of The Commissioner Of Income Tax v. Premier Tyres Ltd.
High Court · 2021 · Dismissed
Assessee
Ita/1482/2009 Of The Commissioner Of Income Tax, Cochin v. Premier Tyres Ltd., Kochi
High Court · 2021 · Dismissed
Assessee
Ita/860/2009 Of The Commissioner Of Income Tax v. Premier Tyres Ltd.
High Court · 2021 · Dismissed
Assessee
Ita/483/2009 Of The Commissioner Of Income Tax, v. Ptl Enterprises Limited,
High Court · 2021 · Dismissed
Assessee
Ita/903/2009 Of The Commissioner Of Income Tax v. Premier Tyres Ltd.
High Court · 2021 · Dismissed
Assessee
C)Whether The Appellate Tribunal Is Correct Inallowing The Claim Of Interest Under Section 36(1)(Iii)Under The Head 'Business' To The Extent Expended Forthe Purpose Of Business?” v. M/S. Tidal Park Ltd.,4, Rajiv Gandhi Salai, Taramani, Chennai – 600 113] Wherein Thisbench Held As Follows
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax,Central – 1,No.108, Nungambakkam Highroad,Chennai – 600 034 v. M/S.rishabh Infopark Pvt. Ltd.,Super A-16 & A-17,Thiru.vi.ka Industrial Estate,Guindy, Chennai – 600 032
High Court · 2021 · Dismissed
Assessee
Tca/171/2016 Of Commissioner Of Income Tax Ii v. M/S.htc Global Services India
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices/ v. M/S.allsec Technologies Ltd.,No.46-B, Velacherry Main Road, Velacherry, Chennai – 600 042],Wherein This Bench Held As Follows
High Court · 2021 · Allowed
—
The Learned Senior Counsel Referred The Judgment Ofthe Hon'ble Division Bench In The Case Of Commissioner Of Incometax v. Deputy Commissioner Of Income
High Court · 2021 · Allowed
—
The Commissioner Of Income Tax,Chennai v. M/S.allsec Technologies Ltd.no.46-B, Velacherry Main Road,Velacherry, Chennai – 600 042
High Court · 2021 · Allowed
Revenue
Wp/33134/2018 Of K.rajesh v. The Assistant Commissioner Of Income Tax,
High Court · 2021 · Other
—
Ita/783/2018 Of Syndicate Bank v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/219/2020 Of Coffee Day Global Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Central Circle 2(2), Bengaluru v. M/S Delhi International Airport Pvt.ltd
High Court · 2021 · Dismissed
—
M/S.l.g.balakrishnan & Bros. Ltd.,C/O.shri Philip George, Advocate,New 6, Old 10, Seetha Nagar I Street,Nungambakkam,Chennai – 600 034 v. The Jt. Commissioner Of Income Tax,Range Iv,Coimbatore
High Court · 2021 · Dismissed
Revenue
Ita/141/2020 Of The Commissioner Of Income-Tax v. Texas Instruments India Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Maruti Insurance Broking Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Whether On The Facts And In The Circumstances Ofthe Case, The Appellate Tribunal Was Right Indismissing The Department Appeal Observing That Thefinance Act, 2002 Brought To Tax The Capital Receiptsund v. Ttk Healthcare Ltd.] Wherein The Hon'bledivision Bench Held Against The Revenue And In Favour Of Theassessee, As Follows
High Court · 2021 · Dismissed
Revenue
R.mathaiyan v. Assistant Commissioner Of Income Tax,Circle-2, No.3, Gandhi Road,Salem
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax Ii,No.121, Mahatma Gandhi Road,Chennai v. M/S.e-Lights Techno Park Pvt Ltd.,Pacifica Tech Park,Survey No.23, Rajiv Gandhi Salai,Old Mahabalipuram Road, Navallur,Chennai – 603 103
High Court · 2021 · Dismissed
Assessee
Amudha Sukumar v. The Assistant Commissioner Of Income Tax, Business Circle I, Room No.309, 3[Rd] Floor, 121 Mg Road, Nungambakkam, Chennai – 600 034
High Court · 2021 · Allowed
Assessee
Ita/1/2017 Of M/S. Inditrade Capital Limited v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.spencer And Company Ltd., Spencer Plaza, 769, Anna Salai, Chennai – 600 032
High Court · 2021 · Other
—
Ita/62/2018 Of The Pr Commissioner Of Income Tax v. M/S Mphasis Ltd
High Court · 2021 · Allowed
Revenue
Dy. Commissioner Of Income Tax.circle-1,Virudhunagar v. Pushpa
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. M/S.spencer And Company Ltd., Spencer Plaza, 769, Anna Salai, Chennai – 600 032
High Court · 2021 · Other
—
We Have Heard Ms v. The Appeal Was Admitted On 10.08.2010 On The Followingsubstantial Questions Of Law
High Court · 2021 · Dismissed
—
Mr.anandkumar(Pan: Abqpk0805N v. The Assistant Commissioner Of Income Tax,Circle-2, Salem
High Court · 2020 · Dismissed
Revenue
Ita/528/2015 Of M/S. Brigade Enterprises Ltd v. The Additional Commissioner Income Tax
High Court · 2020 · Other
—
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Allowed
Assessee
M/S.share Aids Private Ltd.,New No.14, Old No.120,P.s.sivasamy Salai, Mylapore, Chennai 600 004 v. The Income Tax Officer (Osd),Company Circle Vi (2), Aayakar Bhavan, New Block,121, Nungambakkam High Road,Chennai 600 034
High Court · 2020 · Allowed
Assessee
It And Loss Account, The v. The Assessee Thereupon Approached Theincome Tax Appellate Tribunal (Hereinafter Referred To.as The Tribunal For Snort) By Filing An Appeal. Tne
High Court · 2020 · Dismissed
Revenue
M/S.carborundum Universal Ltdparry Houseno.43, Moore Street,Chennai – 600 001Pan:aaacc2474P v. The Assistant Commissioner Of Incometax,Large Tax Payer Unit-11775, Jawaharlal Nehru Inner Ring Road,Anna Nagar Western Extension,Chennai – 600 101
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.asian Peroxides Ltd.,69, 3Rd Floor, Armenian Street,Chennai 600 001. Pan: Aaaca6213G
High Court · 2020 · Other
—
Ita/27/2013 Of The Commissioner Of Income Tax v. State Bank Of India(Sbi)
High Court · 2020 · Dismissed
Assessee
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
M/S Anil Kumar Atree (Huf v. Commissioner Of Income Tax-18
High Court · 2020 · Allowed
Assessee
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
Per Explanation (Baa) To Section 8O0Hhc Of The Act, Despite This Income Having Not Been Earned In The Course Of Export And When The Details Of The Same Had Not Been Furnished By The Assessee? v. Cit (2006 204 Ctr (Sc) 182?
High Court · 2020 · Allowed
Assessee
Tca/767/2018 Of Principal Commissioner Of Income Tax-1 v. Shri P. Subramanian
High Court · 2020 · Allowed
Revenue
Paradigm Geophysical Pty Ltd v. Commissioner Of Income Tax (International Taxation)-3, New Delhi
High Court · 2020 · Allowed
Assessee
Ita/6/2011 Of Ingersoll-Rand (India) Limited v. The Commissioner Of Income Tax 1
High Court · 2020 · Allowed
Assessee
Pr. Commissioner Of Income Tax Ltu, New Delhi v. The Oriental Insurance Co. Ltd
High Court · 2020 · Allowed
Revenue
K.628, Keeranatham Primaryagricultrual Cooperative Credit Society Ltd.,Rep. By Its Secretary,V.soundararajan v. The Income Tax Officer,Non Corp Watd - 2 (5), Cbe,No.63, Race Course Road,Coimbatore - 641 018
High Court · 2020 · Allowed
Assessee
N H Kapadia Education Trust v. Assistant Director Of Income Tax
High Court · 2020 · Allowed
Assessee
I Have Had An Occasion To Consider An Identical Issuein A Batch Of Writ Petitions Filed By Several Primaryagricultural Co-Operative Societies, And In The Case Of K.2058,Saravanmpatti Primary Agricultu v. The Income Tax Officer (W.p.nos.17 Of 2020 Etc. Batch
High Court · 2020 · Other
—
C/Taxap/860/2019 Order v. Gujarat State Road Transport Corporation Reported In (2014) 41 Taxmann.com 100 (Guj) Quashed And Set Aside The Order Passed By The Cit(A). The Tribunal Held As Under
High Court · 2020 · Allowed
Assessee
Itxa1029_17.Doc v. Hence, Revenue Is In Appeal Before Us
High Court · 2020 · Dismissed
Revenue
Wp/17/2020 Of K 2058, Saravanampatti Primary, v. The Income Tax Officer,
High Court · 2020 · Other
—
Taxap/1628/2007 Of B Nanji & Co. v. Dy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Taxap/1625/2007 Of B Nanji & Co. v. Dy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Taxap/1626/2007 Of B Nanji & Co. v. Dy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices/ v. Shri M.krishnamoorthy,
High Court · 2020 · Dismissed
—
Commissioner Of Income Tax, Jabalpur …Appellant/Revenue v. M.p. Electricity Board, Rampur, Jabalpur …Respondent/Assessee
High Court · 2020 · Allowed
Revenue
The Pr. Commissioner Of Income Tax-3,Mumbai v. M/S. Sicom Ltd
High Court · 2020 · Allowed
Revenue
In Law In Directing The A.o. To Grant The Benefit Of Interest Received/Receivable On Delayed Payments Relatable To Export Sales As Opposed To Total Sales Affected By The )&&%&&%%Be v. C.1.T., Central&Iv, Mumbai$ (2013) 343 Itr 89
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax-I, …Appellant/Revenuebhopal v. M/S Diamond Securities Pvt. Ltd., Bhopal …Respondent/Assessee
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax v. M/S Rawmin Mining And Industries P. Ltd. ================================================================
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. M/S Gujarat State Financial Corporation ==========================================================
High Court · 2020 · Dismissed
Assessee
M/S. Seven Stars A Registered Partnership Firm Having Its Registered Office At 117, Prasad Chambers, Opera House, Bombay-400 004 v. Deputy Commissioner Of Income Tax, Special Range-48, Having His Office At Matru Mandir, Tardeo Road, Bombay – 400 007
High Court · 2020 · Allowed
Assessee
Mrs.hemalatha Ramaiah v. Assistant Commissioner Of Income Tax,Non Corporate Circle 3,Income Tax Department,Room No.623-A, Vi Floor,New Block, Aayakar Bhawan,No.121, M.g.road, Nugambakkam,Chennai – 600 034
High Court · 2020 · Allowed
Assessee
M/S. Shivani Exports A Registered Partnership Firm Having Its Registered Office At 705, Magestic Shopping Centre, 144 Girgaum, Bombay-400 004 v. Assistant Commissioner Of Income Tax Circle 19(1) Having Office At Aayakar Bhavan, Maharshi Karve Marg, Bombay-400 020
High Court · 2020 · Allowed
Assessee
Taxap/1064/2018 Of Gujarat Rajya Kamdar Sabha Union Machiwadi v. The Income Tax Officer
High Court · 2020 · Allowed
Assessee
Along With Notice Issued By The First Respondentunder Section 148 Of The Act Dated 23.03.2016 v. Rajasthan,Gujarathi Charitable Foundation”, (2018) 89 Taxmann.com 127(Sc)/(2018) 300 Ctr 1 (Sc). The Learned Hon'ble Supreme Courtconsidered The Identical Issue As In This Writ Petition
High Court · 2020 · Allowed
—
The Principal Commissioner Of Income Tax v. Kalpataru Power Transmission Ltd. ==========================================================
High Court · 2020 · Dismissed
Assessee
Mr.sujith Cherianprop. Kerala Fashion Jewellerychennai 4 v. The Asst. Commissioner Of Income Tax,Business Circle Ii,3[Rd] Floor, New Block, Aayakar Bhavan121, M.g. Road, Chennai 34
High Court · 2020 · Dismissed
Revenue
Reveals That The Tribunal Has Merely Applied The Decision Of This Court In The Case Of Commissioner Of Income Tax v. Gujarat State Road Transport Corporation, (2014) 366 Itr 170 (Guj.) Wherein The Very Issue Had Come Up For Consideration And It Was Held As Under
High Court · 2019 · Dismissed
Assessee
Tax Appeal No. 21 Of 2011 v. M. Salgaoncar & Brother
High Court · 2019 · Dismissed
—
In The Matter Of An Application Under Articles 226 And 227 Of Constitution Of India v. Assistant Commissioner Of Income Tax, Circle-1(2)-Cum-Assessing Officer, Bhubaneswar And Another
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax Madurai v. Madura Coats Ltd., 144 M.g.road, Bangalore 560 001. Pan : Aabcm8279K
High Court · 2019 · Dismissed
Assessee
Sca/16767/2018 Of Kakaria Housing And Infrastructure Ltd v. Dy. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Modern Threads (India) Ltd., A-4, Vijay Path, Tilak Nagar,Jaipur. Pan- Aabcm 1850 A
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Modern Threads (India) Ltd., A-4, Vijay Path, Tilak Nagar,Jaipur. Pan- Aabcm 1850 A
High Court · 2019 · Allowed
Revenue

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