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Income-tax Act · Case Law

Section 80IA Income Tax Case Law — Infrastructure Deduction

Browse 818 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80IA (Infrastructure Deduction) 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 80IA has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80IA (showing 300 of 818)

Commissioner Of Income Tax, Delhi-1 v. M/S Container Corporation Of India Ltd.
Supreme Court · 2018 · [2018] 5 S.C.R. 607 · Other
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Commissioner Of Income Tax-V, New Delhi v. M/S. Oracle Software India Ltd.
Supreme Court · 2010 · [2010] 1 S.C.R. 543 · Dismissed
Assessee
Ita/25/2024 Principal Commissioner Of Income Tax 2, Kolkata v. M/S Dhunseri Ventures Ltd
High Court · 2025 · Allowed
Revenue
Itat Nos. 215, 216 And 217 Of 2024 Reportable v. Rungta Mines Limited Itat/216/2024 (Ia No: Ga/2/2024) Principal Commissioner Of Income Tax Central- 1, Kolkata Versus Rungta Mines Limited
High Court · 2025 · Allowed
Assessee
Itat Nos. 215, 216 And 217 Of 2024 Reportable v. Rungta Mines Limited Itat/216/2024 (Ia No: Ga/2/2024) Principal Commissioner Of Income Tax Central- 1, Kolkata Versus Rungta Mines Limited
High Court · 2025 · Allowed
Assessee
Itat Nos. 215, 216 And 217 Of 2024 Reportable v. Rungta Mines Limited Itat/216/2024 (Ia No: Ga/2/2024) Principal Commissioner Of Income Tax Central- 1, Kolkata Versus Rungta Mines Limited
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Central Revenuebuilding, Civil Lines, Raipur, District Raipur,Chhattisgarh v. M/S Vimla Infrastructure (India) Pvt. Ltd., 1[St] Floor,Mohsin Market, Gurunanak Chowk, M.g. Road, Raipur,District Raipur, Chhattisgarh
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. M/S K.r. Pulp And Papers Ltd
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax Iii, 121 M.g.road, Chennai – 600 034 v. M/S.sterlite Industries (India) Limited,Rep. By Its General Manager,(Finance & Accounts) Mr.a.satishno1, Sai Flats, No.55, Pillayarkoil Street,Kangam, Tharamani,Chennai – 600 113
High Court · 2025 · Dismissed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
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Ita/188/2024 Of The Pr. Commissioner Of Income Tax v. M/S New Mangalore Port Authority
High Court · 2025 · Other
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M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
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M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
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Itat/214/2024 Ia No: Ga/2/2024 Principal Commissioner Of Income Tax 2 Kolkata v. Star Paper Mills Ltd
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
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Appellant(S v. The Dy.commissioner Of Incometax, Circle-1, Virudhunagar I
High Court · 2024 · Dismissed
Revenue
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
Itat/135/2024 Ia No : Ga/2/2024 Principal Commissioner Of Income Tax(Central-2), Kolkata v. M/S. Adhunik Infrastructure Ltd
High Court · 2024 · Allowed
Revenue
Itat/135/2024 Ia No : Ga/2/2024 Principal Commissioner Of Income Tax(Central-2), Kolkata v. M/S. Adhunik Infrastructure Ltd
High Court · 2024 · Allowed
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
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M/S. Tamil Nadu Newsprint And Papers Ltd.,67, Anna Salai, Guindy,Chennai – 600 032 v. Prayer:appeal Under Section 260A Of Income Tax Act, 1961 As Against The
High Court · 2024 · Dismissed
Revenue
Thedavoor Pacb Limited,Represented By Its Secretary, Mr.n.muthaiyan,Thedavoor Post, Gangavalli Taluk,Salem 636 116 v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Taxno.63, Race Course Roadcoimbatore v. M/S. Hari Krishna Papers Pvt. Ltd.no.54/2, Jothi Nagarvenkatesa Mills Postudumalpet 642 128.Pan: Aad Cs 0649 B
High Court · 2024 · Dismissed
Assessee
Ita/378/2023 Of The Pr. Commissioner Of Income Tax v. M/S Menzies Aviation Bobba (Bangalore) Pvt Ltd
High Court · 2024 · Other
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Reportable v. Itat Nos. 85 Of 2024 And 86 Of 2024
High Court · 2024 · Dismissed
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Reportable v. Itat Nos. 85 Of 2024 And 86 Of 2024
High Court · 2024 · Dismissed
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> Picture [34 X 35] Intentionally Omitted <== v. Mahle Filters Systems (India) Ltd
High Court · 2024 · Allowed
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The Commissioner Of Income Taxchennai v. M/S. Tvs Motor Company Limited
High Court · 2024 · Dismissed
Assessee
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
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Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
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Appellant-Assessee v. The Commissioner Of Income Tax, Kota
High Court · 2024 · Allowed
Assessee
With T.a. No. 21 Of 2021 v. Grasim Industries Limited, Having Its Office At Garhwa Road, Rehla, P.o & P.s. –Rehla, District-Palamau
High Court · 2024 · Allowed
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With T.a. No. 21 Of 2021 v. Grasim Industries Limited, Having Its Office At Garhwa Road, Rehla, P.o & P.s. –Rehla, District-Palamau
High Court · 2024 · Allowed
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With T.a. No. 21 Of 2021 v. Grasim Industries Limited, Having Its Office At Garhwa Road, Rehla, P.o & P.s. –Rehla, District-Palamau
High Court · 2024 · Allowed
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With T.a. No. 21 Of 2021 v. Grasim Industries Limited, Having Its Office At Garhwa Road, Rehla, P.o & P.s. –Rehla, District-Palamau
High Court · 2024 · Allowed
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> Picture [34 X 35] Intentionally Omitted <== v. M/S Kaveri Infrastructure Pvt. Ltd
High Court · 2024 · Allowed
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+ Ita 1015/2018 The Pr. Commissioner Of Income Tax -4 v. Henkel Teroson India Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nalwa Steel & Power Limited
High Court · 2024 · Allowed
Revenue
R.a.puram, Chennai-600 028 v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
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> Picture [34 X 35] Intentionally Omitted <== v. Nalwa Steel & Power Limited
High Court · 2024 · Allowed
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Pr. Commissioner Of Income Tax-2 v. M/S Bt Global Communications India Pvt. Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Verizone Communications India
High Court · 2023 · Other
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The Assistant Commissioner Of Income Tax,Chennai v. M/S.raj Kumar Impex Private Limited,B-603, Keshav Durgar Apartments,No.1, East Avenue,Keshavperumal Puram, Ra Puram,Chennai – 600 028
High Court · 2023 · Allowed
Revenue
Wp/1400/2022 Of Diamond And Gem Development Corporation Ltd. v. The Assistant Commissioner Of Income Tax Circle-3(1)(1) And 3 Ors.
High Court · 2023 · Other
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+ Ita 223/2023 & Cm No. 18744/2023Pr. Commissioner Of Income Tax-7, Delhi v. Sil Investments Ltd. (Formerly Known As Sutlej Industries Ltd
High Court · 2023 · Allowed
Revenue
Principal Commissioner Of Income Tax, Sambalpur Charge v. M/S. Tata Sponge Iron Ltd., Keonjhar
High Court · 2023 · Other
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The Pr. Commissioner Of Income Tax (Central) Pune6[Th] Floor, Ayakar Sadan, Bodhi Towersalisbury Park, Pune 411 037 v. Punit Chettiar Alias Punit Balanunit No.605, Sai Chambers, 5[Th] Floor,Wakdewadi, Pune Mumbai Road,Pune-411003.Aalpc5158J
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Sppl Property Management Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Balaji Super Alloysrepresented By Its Managing Partner S Rajendran,Sf No.232, 233 Sf No.232, 233,Bettathpuram Pirivu, Karamadai-641104,Tamil Nadu v. Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata-Iv v. M/S. Vantage Advertising Pvt. Ltd
High Court · 2023 · Other
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Pr. Commissioner Of Income Tax-7 v. M/S Sterling Agro Industries Ltd Through: None
High Court · 2023 · Other
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Commissioner Of Income Tax, Kolkata-Iv v. M/S. Vantage Advertising Pvt. Ltd
High Court · 2023 · Other
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Appellate Tribunal Was Justified In Allowing Expenditure For Theperiod Prior To Assessment Year 2004-05? v. Following The Above, The First Substantial Question Of Law Is Answeredagainst The Revenue
High Court · 2023 · Dismissed
Revenue
Ita/205/2022 Ia No: Ga/1/2022 Principal Commissioner Of Income Tax 2 Kolkata v. M/S. Kesoram Industries Ltd
High Court · 2023 · Dismissed
Assessee
Itat/206/2022 Ia No: Ga/2/2022 Principal Commissioner Of Income Tax 2, Kolkata v. M/S. West Bengal Industrial Infrastructure Development Corporation Limited
High Court · 2023 · Allowed
Revenue
At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd[2]And Second
High Court · 2023 · Dismissed
Assessee
At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd.[2] And Second And Third Issues In Commissioner Of Income Tax-Iii Vs.subhash Kabini Power Corporation Ltd,[3]Holding The Questions Of Law In Assessee’s F
High Court · 2023 · Dismissed
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At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd.[2]And Second And Third Issues In Commissioner Of Income Tax-Iii
High Court · 2023 · Dismissed
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Wp/1360/2022 Of Saurashtra Infra Adn Power Pvt. Ltd. v. Deputy Commissioner Of Income Tax Circle -3(3)(1) And 3 Other
High Court · 2023 · Allowed
Assessee
Circumstances Of The Case And In Law, The Itat,Pune Has Erred In Relying On The Decision Ofcontainer Corporation Of India Ltd v. Acit(2012) 346 Itr 140 (Delhi)?
High Court · 2023 · Allowed
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Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd
High Court · 2022 · Allowed
Revenue
M/S. Winro Commercial (India)Ltd v. Principal Commissioner Ofincome Tax-1 And Anr
High Court · 2022 · Allowed
Assessee
Cit(A) Dismissed The Appeal On The Ground That Cbdt Notification Was Issued On February 21, 2012 And The Same Could Not Be Applied Retrospectively. On Further Appeal, The Itat Following The Judgment I v. Under Secretary (Ita-I) & Ii[2]_ Held That Notification To Be Issued By Cbdt Is Only A Formality And Once The Approval Is Accorded By Ministry Of Commerce And Industry, The Assessee Is Entitled To The
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Bengaluru-5,Bengaluru v. M/S Ntt Data Global Delivery Services Ltd
High Court · 2022 · Dismissed
Assessee
Itat/125/2022 Ia No: Ga/2/2022 Principal Commissioner Of Income Tax, (Central)-1, Kolkata v. M/S. Mbl Infrastructure Ltd
High Court · 2022 · Dismissed
Assessee
In So Doing, The Appellate Tribunal Relied Onthe Decision Of This Court In Principal Commissionerof Income Tax-Vadodara-1 v. The Tribunal In Paragraph 46, Extensively Quotedthe Law From Gujarat Alkalies & Chemicals Ltd.the Law From Gujarat Alkalies & Chemicals Ltd
High Court · 2022 · Allowed
Revenue
M/S.mobis India Limited,Rep. By Its Director, Mr.kyo Bin Ha v. Deputy Commissioner Of Income Tax, Large Tax Payer Unit-Ii,1775, Jawarharlal Nehru Inner Ring Road,Anna Nagar Western Extension,Chennai-600 101
High Court · 2022 · Allowed
Assessee
At This Juncture, We Take Note Of The Decision Of The Hon’ble Supreme Courtin Commissioner Of Income Tax, Delhi v. Graphite India Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
Sca/18343/2018 Of En Vision Enviro Engineers Pvt Ltd v. Income Tax Officer, Ward - 1(1)(2)
High Court · 2022 · Allowed
Assessee
Ita/24/2010 Of Commissioner Of Income Tax v. Ms Usha Infrasystems
High Court · 2022 · Allowed
Revenue
Ita/6/2012 Of Commissioner Of Income Tax v. Ms Usha Infrasystems
High Court · 2022 · Allowed
Revenue
Vijya Laxmi Exports v. The Assistant Commissioner Of Income Tax ==========================================================Appearance
High Court · 2022 · Other
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Florence Investech Limited v. Deputy Commissioner Of Income Tax, Circle-5(2), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, No.63, Race Course Road, Coimbatore v. M/S. Best Corporation Ltd., No.89/2, Avinashi Road, Padmavathipuram
High Court · 2022 · Dismissed
Assessee
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
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M/S. Selvel Advertising Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle-12, Kolkata
High Court · 2022 · Allowed
Assessee
Ita/67/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Ita/58/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Ita/59/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Commissioner Of Income Taxmadurai v. M/S.ramco Cements Limited[Formerly Known As M/S. Madras Cements Limitedrajamandiramrajapalayam – 626 117Pan: Aabcm8375L
High Court · 2022 · Allowed
Revenue
Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Itat/148/2021 Of Principal Commissioner Of Income Tax, Central-1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
“4.The Above Referred Substantial Questions Oflaw Were Considered By A Division Bench Of This Courtin The Assessee's Own Case For The Earlier Assessmentyear In T.c.a.no.524 Of 2008, Dated 25.02.2015, v. Deputycommissioner Of Income Tax, Reported In (2015) 92 Cch0098 Chenhc, And Decided In Favour Of The Assessee.the Operative Portion Of The Judgment Reads Asfollows
High Court · 2022 · Allowed
Assessee
Pr Commissioner Of Income Tax, Kota v. M/S. Chambal Fertilizers And Chemicals Ltd, Gadepan, Kota
High Court · 2022 · Dismissed
Assessee
Rachna Infrastructure Pvt. Ltd v. Pr. Commissioner Of Income Tax 3 Or His Successor
High Court · 2022 · Dismissed
Revenue
The Director (Finance) Corporate Office, Block 1 M/S Neyveli Lignite Corporation Limited, Neyveli, Cuddalore District, Tamil Nadu 607 801 v. The Deputy Commissioner Of Income Tax, Large Tax Payer Unit, Chennai 600 101
High Court · 2022 · Other
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The Commissioner Of Income - Tax-I, Coimbatore v. M/S. Bannari Amman Sugars Limited, 1212, Trichy Road, Coimbatore - 641 018. Pan-Aaacb8933G
High Court · 2022 · Other
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Principal Commissioner Of Income Tax Central - 1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
Ita/61/2022 Of Pr. Commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2022 · Dismissed
Assessee
This Court Further Pointed Out To Thedecision Reported In 59 Itr 699 – Cit v. Manmohan Dasas Well As [1957] Scr 157 – Dharangadhara Chemicalworks Ltd V. State Of Saurashtra And Held That
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax-Iii, Aayakar Bhawan, Civil Lines, Nagpur … v. Sanvijay Rolling & Engg. Ltd. 9-10 Imambada Road, Nagpur …
High Court · 2021 · Dismissed
Assessee
Wp/178/2005 Of M/S. Sanghvi Woods Ltd. v. R. Andiappan Asst. Commissioner Of Income-Tax Mumbai And Ors.
High Court · 2021 · Other
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Commissioner Of Income Tax Iii,Chennai v. M/S.rajkumar Impex Pvt. Ltd.,B 603, Keshav Dugar Apartments,1, East Avenue,Kessva Perumal Puram,R.a.puram, Chennai – 600 028
High Court · 2021 · Allowed
Revenue
The Above Appeal Was Admitted On 05.10.2009 On Thefollowing Substantial Questions Of Law v. Commissioner Of Income Tax(113 Itr 84), Pandian Chemicals Ltd. Vs. Commissionerof Income Tax (262 Itr 278) And Commissioner Of Income- Tax Vs. Sterling Foods (237 Itr 579)?
High Court · 2021 · Allowed
Assessee
Heard The Learned Counsel Appearing For Both Sides, Whojointly Submitted That The Issue Raised In This Appeal Hasalready Been Decided In Favour Of The Assessee, By A Decision Ofthis Court In S.p. Spin v. Assistantcommissioner Of Income Tax [(2021) 433 Itr 61 (Mad), Therelevant Passage Of Which Is Profitably, Extracted Below
High Court · 2021 · Dismissed
Revenue
Win Laboratories Ltd v. The Assistant Commissioner Of Income-Tax
High Court · 2021 · Other
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Whether On The Facts And Circumstances Of The Case, Thelearned Tribunal Erred In Not Accepting The Principle Laiddown In The Case Of Cit-Iii Bangalore v. Vantage Advertising Pvt. Ltd.
High Court · 2021 · Dismissed
Assessee
Montecarlo Limited v. Assistant Commissioner Of Income Tax Central Circle 1(3), Ahmedabad ==========================================================
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Incometax, Company Circle 3(2), Chennai v. M/S.wescare (India) Ltd., Nowamalgamated With M/S.vaatasmart Ltd., Chennai-83
High Court · 2021 · Dismissed
Assessee
Circular No.5 Of 2014 Dated 11/2/2014, Whereby It Is Stipulated That Section 14A Attracts Even When There Is No Exempt Income Earned By Assessee During The Current Financial Year"? v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
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Circular No.5 Of 2014 Dated 11/2/2014, Whereby It Is Stipulated That Section 14A Attracts Even When There Is No Exempt Income Earned By Assessee During The Current Financial Year"? v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
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Ita/224/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2021 · Other
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“A)Whether On The Facts And In The Circumstancesof The Case, The Income Tax Appellate Tribunal Wasright In Holding That The Income Derived From Lettingout Of Property To The Tenants As 'Income From Bu v. M/S. Tidal Park Ltd.,4, Rajiv Gandhi Salai, Taramani, Chennai – 600 113] Wherein Thisbench Held As Follows
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Company Circle 3 (1)Chennai v. M/S.tamil Nadu Newsprint & Papers Limited,No.67, Tnpl Building,Mount Road, Guindy, Chennai – 600 032
High Court · 2021 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices/ v. M/S.ticel Bio Parklimited, Chennai] Wherein The Division Bench Of This Court Heldas Follows
High Court · 2021 · Dismissed
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The Above Appeals Were Admitted On The Followingsubstantial Questions Of Law v. M/S. Tidal Park Ltd., 4, Rajiv Gandhisalai, Taramani, Chennai – 600 113] Wherein This Bench Held Asfollows
High Court · 2021 · Dismissed
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The Commissioner Of Income Tax,Corporate Circle 3(1), Chennai – 600 034 v. M/S.tidel Park Limited,No.4, Rajiv Gandhi Salai,Taramani, Chennai – 600 113
High Court · 2021 · Dismissed
Assessee
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
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
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M/S.tidel Park Ltd., 4, Canal Bank Road, Taramani, Chennai – 600 113 v. The Assistant Commissioner Of Income Tax, Company Range – Iii(2), Now Corporate Circle – 3(2), Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax,Company Circle, Tirupur v. Prabhu Spinning Mills (P) Limited,207/86, Mangalam Road,Tirupur – 641 601
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.covanta (Madurai) Operating P Ltd.101, 4[Th] Main Road, Gandhi Nagar, Adyar,Chennai – 600 020
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax – I,Coimbatore v. M/S. Bannari Amman Sugars Ltd.,1212, Trichy Road, Coimbatore. (Pan No.aaacb8933G
High Court · 2021 · Dismissed
Assessee
Ita/353/2019 Of M/S Jaysons Infrastructure India Pvt Ltd v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/426/2014 Of The Commissioner Of Income-Tax v. M/S. Karnataka Power Corporation Ltd.,), Decided On 17.3.2020
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Aayakar Bhavan, Patto, Panaji, Goa v. M/S. Sesa Goa Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Aayakar Bhavan, Patto, Panaji, Goa v. M/S. Sesa Goa Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Aayakar Bhavan, Patto, Panaji, Goa v. M/S. Sesa Goa Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income-Tax, Chennai v. M/S.rajkumar Impex Private Limited B 603, Keshava Duar Apartments, 1, East Avenue, Kesavaperumalpuram, R.a.puram, Chennai – 600 028
High Court · 2021 · Other
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Mr.t.m.abdul Shakoor,48/2, Wuthucattan Street,Periamet,Chennai – 600 003 v. The Assistant Commissioner Of Income Tax,Circle X,Chennai – 600 006
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.eagle Apparels Pvt. Limited, No.15, Race Course Road, Guindy, Chennai – 600 032
High Court · 2021 · Dismissed
Assessee
Whether In The Facts And Circumstances Ofthe Case And In Law, The Appellate Tribunal Iscorrect In Holding That Sale Of Carbon Credits Isto Be Considered As Capital Receipt And Notliable For Tax Under v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2021 · Allowed
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M/S.rajkumar Exports Pvt. Ltd.,(Now Merged With Raj Kumar Impex Pvt. Ltd),B 603, Keshav Durga Apartments,No.1, East Avenue,Keshav Perumal Puram, R.a.puram,Chennai – 600 028 v. The Assistant Commissioner Of Income Tax,Company Circle – V(3),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
M/S.rajkumar Impex Pvt. Ltd.,B 603, Keshav Durga Apartments,No.1, East Avenue,Keshav Perumal Puram, R.a.puram,Chennai – 600 028 v. The Assistant Commissioner Of Income Tax,Company Circle – V(3),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Company Circle – I,Tirupur v. M/S.vedha Spinning Mills Private Limited,207/86, Mangalam Road,Karuvampalayam,Tirupur – 641 601
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.neyveli Lignite Corporation Ltd., Neyveli – 607 801
High Court · 2021 · Other
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Commissioner Of Income Tax,Chennai v. M/S.neyveli Lignite Corporation Ltd.,Neyveli – 607 801
High Court · 2021 · Other
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“4. There Is No Doubt That Where The Assessee Incurs Expenditure v. In View Of Above, Central Board Of Direct Taxes, In Exercise Ofthe Powers Conferred Under Section 119 Of The Act Herebyclarified That The Cost Of Construction On Development Of
High Court · 2021 · Allowed
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Paragraphs 4 And 5 Are Delineated Below v. In View Of Above, Central Board Of Direct Taxes, In Exercise Ofthe Powers Conferred Under Section 119 Of The Act Herebyclarified That The Cost Of Construction On Development Of
High Court · 2021 · Allowed
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Ita/727/2017 Of M/S. Marmon Food And Beverage Technologies India v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.sri Velayudhaswamy Spinning Mills P.ltd., 207/86, Mangalam Road, Karuvampalayam, Tirupur – 641 604
High Court · 2021 · Dismissed
Assessee
Whether On The Facts And In Thecircumstances Of The Case, The Income Taxappellate Tribunal Was Right In Not Consideringthe Retrospective Amendment To The Income Taxact By Finance Act 2010 To Section 9 v. Fluidtherm Technology (P). Ltd.],Wherein The Hon'ble Division Bench Held As Follows
High Court · 2021 · Dismissed
Assessee
Wa/842/2018 Of The Asst. Commissioner Of Income Tax v. M/S Kotarki Constructions Pvt Ltd
High Court · 2021 · Dismissed
Assessee
M/S.vijay Dairy & Farm Products (P) Ltd.,Tiruchy Thuraiyur Main Road,Peramangalam Village, Musiri Taluk,Tiruchy v. The Commissioner Of Income Tax,Tiruchirapalli
High Court · 2021 · Other
—
M/S.vijay Dairy & Farm Products (P) Ltd.,Tiruchy Thuraiyur Main Road,Peramangalam Village, Musiri Taluk,Tiruchy v. The Commissioner Of Income Tax,Tiruchirapalli
High Court · 2021 · Other
—
M/S.vijay Dairy & Farm Products (P) Ltd.,1/5, Alexandra Road, Cantonment,Trichy – 620 001 v. The Deputy Commissioner Of Income Tax,Circle-I(2), Trichy
High Court · 2021 · Other
—
Gujarat Ambuja Exports Ltd v. The Assistant Commissioner Of Income Tax ==========================================================
High Court · 2021 · Allowed
Assessee
Tca/428/2017 Of Commissioner Of Income Tax v. M/S. Raja Agencies
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Ward – I, Tuticorin v. M/S.diamond Shipping Agencies Private Limited, A-4, Diamond House, World Trade Avenue, Harbour Estate, Tuticorin – 628 004
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax,Coimbatore v. M/S.lakshminarayanan Gaurishankerenterprises Private Ltd.,Sugarcane Breeding Institute Post,Coimbatore – 641 007
High Court · 2021 · Dismissed
Assessee
T.c.a.no.1500 Of 2007 Commissioner Of Income Tax, Chennai v. Hatson Agro Products Ltd., 5A, Vijayaragava Road, T.nagar, Chennai – 600 017
High Court · 2021 · Allowed
Revenue
Assessee Had Earned On The Clean Developmentmechanisam In Its Wind Energy Operations, Is Acapital Receipt And Not Taxable?” v. Assistantcommissioner Of Income Tax, Circle – I(3), 3 Gandhi Road, Salem– 636 007] Wherein The Division Bench Held As Follows
High Court · 2021 · Allowed
Assessee
Garden Silk Mills Limited v. Oral Order (Per : Honourable Mr. Justice Ilesh J. Vora
High Court · 2021 · Other
—
Ita/1055/2017 Of The Pr. Commissioner Of Income Tax v. M/S. Ambuthirtha Power Pvt. Ltd.
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central 1,108, Nungambakkam, High Road,Chennai-600 034 v. Shri K.t.kunjumon,Buddha Street, Ashok Nagar,Directors Colony, Chennai-600 024.Pan No.aczpk 1724A
High Court · 2021 · Dismissed
Assessee
Iii) Whetherthetribunalwasjustified In Law In Not Following The Decision.of Madras High Court In The Case Of Scm.creations v. Acit (2008) 304 Itr 319(Mad), But Followed The Decision Of The.tribunal In The Case Of Acit Vs. Hindustanmint And Agro Products (P) Ltd. (2009) 199Itd 107 (Deini) 2
High Court · 2021 · Allowed
—
M/S.l&T Chennai-Tada Tollway Limited, Post Box No.979, Tctc Building, 1St Floor, Mount Poonamallee Road, Manapakkam, Chennai - 600089 v. The Income Tax Officer, Corporate Ward 4(4), Chennai
High Court · 2021 · Allowed
Assessee
Ita/107/2013 Of M/S Mangalore Electricity Supply Company Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/204/2013 Of M/S Bangalore Electricity Supply Company Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
—
Ita/167/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S.menzies Aviation
High Court · 2021 · Dismissed
Assessee
Ita/1064/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S. Menzies Aviation Bobba (B'lore) Pvt Ltd.,
High Court · 2021 · Dismissed
Assessee
Ita/1065/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S. Menzies Aviation Bobba (B'lore) Pvt Ltd.,
High Court · 2021 · Dismissed
Assessee
Whether The Tribunel Wedsjustified In Law In Not Following The Decisionof Madras High Court In The Case Of Scmcreations v. Acit (2008) 304 Itr 319(Mad), But Followed The Decision Of Thetribunal In The Case Of Acit Vs. Hindustanmint And Agro Products (P) Ltd. (2009)199 Itd 107 (Delhi)?
High Court · 2021 · Allowed
—
Ita/196/2011 Of Commissioner Of Income Tax v. M/S Primal Projects (P) Ltd
High Court · 2020 · Dismissed
Assessee
Ita/197/2011 Of Commissioner Of Income Tax v. M/S Primal Projects (P) Ltd.,
High Court · 2020 · Dismissed
Assessee
Ita/11/2015 Of The Commissioner Of Income-Tax v. M/S Gopalan Enterprises
High Court · 2020 · Other
—
Ita/146/2010 Of The Commissioner Of Income Tax v. Deepak Cables (I) Ltd
High Court · 2020 · Other
—
Ita/155/2010 Of The Commissioner Of Income Tax v. M/S Deepak Cables (India) Ltd
High Court · 2020 · Allowed
Revenue
Ita/143/2010 Of The Commissioner Of Income Tax v. Deepak Cables (I) Ltd
High Court · 2020 · Other
—
Ita/450/2013 Of The Commissioner Of Income Tax v. M/S Jindal Aluminium Limited
High Court · 2020 · Dismissed
Assessee
Director Of Income Tax (International Taxation) Chennai … Appellant/ v. M/S.veolia Eau-Compagnie Generale Des Eaux C/O Mis. Cngsm & Associates Agastiyar Manor New No.20, Raja Street, T. Nagar, Chennai - 600 017. … Respondent/
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax I,Chennai v. M/S.khivraj Tech Park Pvt. Ltd.,No.617, Anna Salai,Chennai 600 006
High Court · 2020 · Allowed
Revenue
Ppn Power Generating Company Private Ltd., Jhaver Plaza Iii Floor, 1A, Nungambakkam High Road, Chennai - 600 034 v. Commissioner Of Income Tax (Appeals) - Iii No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034
High Court · 2020 · Dismissed
Revenue
Tca/244/2020 Of The Commissioner Of Income Tax v. Doshi Estates
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax,Corporate Circle 3(1),Chennai 600 034 v. M/S.ticel Bio Park Limited,No.5, Taramani Road,Taramani, Chennai – 600 113
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.tidel Park Ltd., 4, Rajiv Gandhi Salai, Taramani, Chennai – 600 113
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.oliver Valves India Pvt. Ltd., No.6, First Cross Street, Sidco Industrial Estate, Ambattur, Chennai – 600 098. Pan: Aaaco6874B
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.bannari Amman Sugars Ltd., Coimbatore-18
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.bannari Amman Sugars Ltd., Coimbatore-18
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax, Coimbatore v. M/S.sri Ranganathar Valves (P)Ltd., Coimbatore-25
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Taxcoimbatore v. M/S.viking Textiles P. Ltd.,505, Avinashi Road,Tirupur. Pan: Aacv7564P
High Court · 2020 · Dismissed
Assessee
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-Iichennai v. M/S.super Spinning Mills Ltdelgi Towers, Green Fields737-D, Puliakulam Roadcoimbatore
High Court · 2020 · Dismissed
Assessee
M/S.seshasayee Paper And Boards Limited,Rep By Its Deputy Managing Director & Secretary,Sri V.pichai,S/O.late Sri M.r.venkataraman,Aged About 70 Years,Cauvery R.s.post,Pallipalayam, Erode – 638 007, T v. The Assistant Commissioner Of Income Tax,Circle 1, Namakkal,Namakkal – Income Tax Office,No.138/3 L.m.r.shopping Arcade,3[Rd] Floor, Salem Road,Namakkal, Tamil Nadu – 637 001
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax Coimbatore v. M/S.eveready Spinning Mills P Ltd., 23, Jothi Theatre Road, Tirupur-641 601
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. Tax Case (Appeal) Filed Under Section 260A Of The Incometax Act, 1961 Against The Order Of The Income Tax Appellatetribunal, 'B' Bench, Chennai, Dated 7.12.2012 Made In Itano.1523/Mds/2010
High Court · 2020 · Dismissed
—
Pan: Aaacs 4643J v. The Deputy Commissioner Of Income Tax, Corporate Circle – 6(2), No.121, Nungambakkam High Road, Chennai 600 034
High Court · 2020 · Allowed
Assessee
Pan: Aaacs 4643J v. The Deputy Commissioner Of Income Tax,Corporate Circle – 6(2),No.121, Nungambakkam High Road,Chennai 600 034
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-Ii v. Amtrex Hitachi Limited
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. M/S.elgi Ultra Industries Ltd.,Elgi House, Trichy Road, Coimbatore
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii v. Amtrex Hitachi Limited
High Court · 2020 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1, Pune v. Aesseal India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
C/Sca/20820/2018 Order v. Assistant Commissioner Of Income Tax, Circle 1(1)(2) ==========================================================
High Court · 2020 · Allowed
Assessee
Dated: 10.12.2019 v. Delivered By Dr.vineet Kothari,J
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax,Chennai v. M/S. Sanco Trans,New No. 46, Moore Street,Chennai – 600 001
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax-1 v. M/S Chittorgarh Kota Tollway Pvt. Ltd. ======================================
High Court · 2019 · Dismissed
Assessee
Ita/100103/2014 Of The Commissioner Of Income Tax v. M/S V S Lad And Sons
High Court · 2019 · Dismissed
Assessee
Squarely Covered By The Decision Of The Supreme Court In The Case Of Assistant Commissioner Of Income Tax, Tirupur v. Velayudhaswamy Spinning Mills (P.) Ltd., (2016) 76 Taxmann.com 176 (Sc
High Court · 2019 · Other
—
“Whether Container Freight Station (Cfs) Is Part Ofinland Port And Therefore, An Infrastructure Facilityas Defined In The Explanation To Section 80Ia (A) (I)Of The Income Tax Act, 1961 And Entitled To v. A.l.logistics Pvt.ltd., Reported In (2015) 374 Itr 609 And The Review Petitionfiled Against The Above Judgment Was Also Dismissed By Thehon'ble Supreme Court
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income-Tax, Vadodara-1 v. Gujarat Alkalies & Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
However, It Must Be Pointed Out That In Union Of India v. We Are Not Concerned In The Present Case With Mens Rea. However, We Have To Only See As To Whether In This Case, As A Matter Of Fact, The Assessee Has Given Inaccurate Particulars. In Webster's Dictio
High Court · 2019 · Other
—
Tax Appeal No.27 Of 2011 v. C. V. Bhadang, Jj.date:- 5Th November, 2019
High Court · 2019 · Dismissed
—
Ita/216/2010 Of Commissioner Of Income Tax v. M/S.synergia Consultants Pvt Ltd
High Court · 2019 · Other
—
M/S.mohan Breweries And Distilleries Ltd.rayala Towers, 2[Nd] Floor,158, Anna Salai,Chennai-600002 v. The Chief Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ii, Thane v. Continental Warehousing Corporation (Nhava Sheva)Ltd. (2015) 68 Taxmann.com 78 (Bom) And By Apex Court In Thecase Of Commissioner Of Income Tax, Delhi-1 Vs. Containercorporation Of India Ltd. (2018) 4
High Court · 2019 · Dismissed
Revenue
The Principal Commissioner Of Income Tax-5 v. Honourable Ms. Justice Sangeeta K. Vishen
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-5 v. Honourable Ms. Justice Sangeeta K. Vishen
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle 3(2), Chennai-34 v. M/S.vimkar Contract Works Pvt.ltd., Chennai-28
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.carborandum Universal Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.continental Container Freight Stations Pvt. Ltd.,81, Samy Complex, Thambu Chetty Street,Parrys Corner, Chennai-600 001.Pan: Aadcc3448C
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.amsteel Castings P. Ltd.,No.1C, Prince Apartments,No.59, Ormes Road, Chennai - 600 010
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax,Madurai v. The Metal Powder Company Limited,Maravankulam,Thirumangalam - 625 706.Pan: Aaact4262E
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Trichy v. M/S.prem Textile International,32, Ramakrishnapuram,Karur - 639 001[Pan: Aaafp42191
High Court · 2019 · Dismissed
Assessee
Tca/1011/2014 Of Commissioner Of Income Tax v. M/S Vedanayagam Hospitals Pvt
High Court · 2019 · Allowed
Revenue
Wp/1917/2019 Of Marico Ltd v. The Assistant Commissioner Of Income Tax-12 (3)(2) And 3 Ors
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Madurai v. M/S.thiagarajar Mills Ltd.,Madurai-8
High Court · 2019 · Dismissed
Assessee
Tc/1545/2008 Of Commissioner Of Income Tax v. M/S.hatsun Agro Products Ltd., Chennai-17
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-Iii, Coimbatore v. M/S.shriram Knits, Tirupur
High Court · 2019 · Dismissed
Assessee
M/S.a.s.shipping Agencies Pvt. Ltd., Chennai-1 v. The Deputy Commissioner Of Income Tax, Company Circle 1(1), Chennai-34
High Court · 2019 · Dismissed
Revenue
The Pr.commissioner Of Income Tax-4 v. Gujarat Guardian Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. Pragati Glass Works Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Chennai-34 v. M/S.khivraj Tech Park Limited,Chennai-32
High Court · 2019 · Dismissed
Assessee
M/S.diebold Systems Private Limited,28/3, (Old No.54/3), Ground And 3[Rd] Floor,Montieth Road, Egmore,Chennai-600 008 v. The Income Tax Officer (Osd),Company Circle I (4),121, Nungambakkam High Road,Chennai-600 034
High Court · 2019 · Allowed
Assessee
Asstt. Commissioner Of Income Tax, Circle-4, Room No. 301, Saraf Chambers,Nagpur-01. Nagpur-01 v. M/S Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18
High Court · 2019 · Dismissed
Assessee
Asstt. Commissioner Of Income Tax, Circle-4, Room No. 301, Saraf Chambers,Nagpur-01. Nagpur-01 v. M/S Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18
High Court · 2019 · Dismissed
Assessee
Appellate Tribunal 'B' Bench, Chennai (For Brevity, “Thetribunal”), In I.t.a.no.379/Chny/2018 And C.o.no.62/Chny/2018 Ini.t.a.no.379/Chny/2018 For The Assessment Year 2012-13 v. Dcit ( Tcano.944/2008), Wherein It Was Held That A Companywith A Team Of Financial And Legal Experts Cannotplead Ignorance Of Not Claiming Reliefs?”
High Court · 2019 · Allowed
—
Ita/255/2010 Of The Commissioner Of Income Tax v. M/S.appolo Tyres Ltd,Kochi
High Court · 2019 · Allowed
Revenue
Sarang v. Kotwal, Jj.date: 09[Th] April, 2019
High Court · 2019 · Dismissed
—
Sarang v. Kotwal, Jj.date: 09[Th] April, 2019
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax, Coimbatore. Appellant In Both Appeals v. M/S.chettinad Lignite Transport Services Private Limited, 43, Race Course Road, Coimbatore - 641 018. Pan: Aabcc7357G Respondent In Both Appeals
High Court · 2019 · Dismissed
Assessee
> Picture [202 X 12] Intentionally Omitted <== v. M/S.chettinad Lignite Transport Services Private Limited, 43, Race Course Road, Coimbatore - 641 018
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax,63, Race Course Road,Coimbatore v. M/S.chettinad Lignite Transport Servicesprivate Limited
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Coimbatore v. M/S.chettinad Lignite Transport Services Private Limited,43, Race Course Road,Coimbatore – 641 018.Pan: Aabcc7357G
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2,Kolhapur v. M/S Rds Construction Company
High Court · 2019 · Dismissed
Assessee
Ita/67/2009 Of The Commissioner Of Income Tax, Cochin v. Appollo Tyres Ltd., Cochin
High Court · 2019 · Dismissed
Assessee
Ita/86/2009 Of Apollo Tyres Limited v. Joint Commissioner Of Income-Tax
High Court · 2019 · Dismissed
Revenue
Ita/55/2009 Of The Commissioner Of Income Tax v. Apollo Tyres Ltd., Cochin
High Court · 2019 · Allowed
Revenue
Http://Www.judis.nic.in v. Elgi Ultra Industries Limited., In Income Tax Act, 1961 No. 1631, 1789 7 1790/Mds/2003, Wherein Vide Para 6 Of The Order, It Was Held As Under
High Court · 2019 · Allowed
Assessee
Tax Case Appeal No.283 Of 2010 v. The Commissioner Of Income-Tax I,Coimbatore
High Court · 2019 · Dismissed
Revenue
Tc/2044/2008 Of Commisisoner Of Income Tax v. M/S Ucal Fuel
High Court · 2019 · Allowed
Revenue
The Commissioner Of Incometax, Coimbatore v. M/S.chettinad Lignite Transport Services Private Limited, 43, Race Course Road, Coimbatore – 641 018
High Court · 2019 · Dismissed
Assessee
M/S.narasus Coffee Company16, Court Road,Salem.appellant In All T.c.a.'s v. The Joint Commissioner Of Income Tax,Special Rangesalem.respondent In T.c.a.nos. 2674 And 2676 Of 2006The Deputy Commissioner Of Income Tax,Company Circle I,Salemrespondent In T.c.a.no. 2675, 2677, 26
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Taxtiruchirapalli v. M/S.muthuramalingam Modern Rice Mill305/5 Main Roadmelakasankudynedungadi Communekaraikal 609 603
High Court · 2019 · Dismissed
Assessee
Priya Soparkar v. Indian Petrochemicals Corporation Ltd., Incometax Appeal No.1773 Of 2018 And Connected Appeal Byjudgment Dated 19[Th] July, 2016 While Dismissing The Revenue'sappeal, In This Context Made Following Ob
High Court · 2019 · Dismissed
Revenue
W.p.(C)/1327/2019 Of B T Global Communications India Pvt. Ltd. v. Additional Commissioner Of Income Tax & Anr
High Court · 2019 · Other
—
Itxa/838/2016 Of The Pr.commissiner Of Income-Tax (Central).Pune v. Kolte Patil Developers Ltd.
High Court · 2019 · Dismissed
Assessee
The Hon'ble Dr.justice Vineet Kothariandthe Hon'ble Mr.justice C.v.karthikeyan v. M/S.ucal Fuel Systems Ltd.,Unit 505 Delta Wing, Raheja Towers, 177 Anna Salai Chennai 600 002
High Court · 2019 · Dismissed
—
Itxa 1056-16-O v. M/S Link Engineers Private Limited[1] In Whose Case Also A Similar Issue Of Genuineness Of Payment To Shri S.k. Gupta Had Come Up For Consideration. The Tribunal Noted That In Such A Case Also The Tri
High Court · 2019 · Allowed
—
Integra Garments & Textiles Ltd, Mumbai v. Income Tax Officer, Ward 6(3)(2), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Ita/386/2010 Of The Commissioner Of Income Tax-I, v. South India Corporation Ltd.
High Court · 2019 · Allowed
Revenue
Itxa/1188/2016 Of Pr Commissioner Of Income Tax-1 v. Tata Communications Ltd.
High Court · 2019 · Allowed
Revenue
Ita/94/2012 Of M/S. Skyline Builders v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/84/2012 Of M/S.skyline Builders v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/89/2012 Of M/S.skyline Builders v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
B) Mr. Pinto, Learned Counsel Appearing In Support Of The v. Kelvinator Of India Limited[1] Which Observed As Under
High Court · 2019 · Dismissed
—
Itxa/1413/2016 Of Principal Commissioner Of Income Tax (Central)-1 v. Hiranandani Builders
High Court · 2019 · Dismissed
Assessee
The First Substantial Question Of Law Is Covered By Theearlier Orders Of This Court In The Assessees' Own Case(Commissioner Of Income-Tax, Coimbatore v. Elgi Ultra Industriesltd.) ((2012) 25 Taxmann.com561(Mad.)) And In T.c.(A)No.1140 Of2009 Dated 11.12.2018
High Court · 2019 · Allowed
Revenue
Tc/1345/2008 Of The Commr. Of Income Tax v. Numeric Power Systems (P) Ltd.
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle 2, Madurai v. Mepco Industries Limited,Madurai-2
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Circle, Tuticorin v. M/S.raja Agencies, Tuticorin
High Court · 2019 · Dismissed
Assessee
Ita/100/2012 Of Commissioner Of Income Tax, Kottayam v. The Paragon Polymer Products Pvt.ltd
High Court · 2018 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. Macquarie Global Services Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-09 v. M/S Vodafone Mobile Services Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-09 v. M/S Vodafone Mobile Services Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -2 v. Cincom Systems India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Tca/194/2011 Of Commissioner Of Income Tax-I v. M/S Ambica Agarbathies And
High Court · 2018 · Dismissed
Assessee
Taken As Part Of Sale Price Of Electricity Incomputing Relief Under Section 80Ia?" v. Assistant Commissioner, Income Tax
High Court · 2018 · Allowed
Assessee
Ita/90/2010 Of The Commissioner Of Income Tax v. M/S Mineral Enterprises Ltd
High Court · 2018 · Other
—
The Only Issue Which Falls For Consideration Is As Towhether The Assessee/M/S.tidel Park Ltd., Is Entitled Forclaiming Exemption Under Section 80Ia Of The Income Tax Act,1961 In Respect Of Interest In v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2018 · Allowed
Revenue
M/S.indian Additives Ltd.,Express Highway,Manali, Chennai-600 068.Pan Aacc11445G v. The Assistant Commissioner Of Income Tax,Company Circle-Ii (3),121, Nungambakkam High Road,Chennai-600 034
High Court · 2018 · Allowed
Assessee
Tca/362/2009 Of M/S Sabdhagiri Telecom v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Sh.devi Prasad Gupta v. Principal Commissioner Of Income Tax, Shimla, Railway Board Building, Shimla
High Court · 2018 · Allowed
Assessee
Ita/823/2009 Of The Commissioner Of Income Tax v. T.c.usha, Chethana Cashew Corporation
High Court · 2018 · Allowed
Revenue
Ita/715/2009 Of The Commissioner Of Income Tax, v. T.c.usha,Chaitanya Cashew Corporation
High Court · 2018 · Allowed
Revenue
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. Chettinad Cement Corporation Ltd.,603 Anna Salai, Chennai – 600 006
High Court · 2018 · Allowed
Revenue
M/S. Village Antique & Ethinic, B-141, Vidhyut Nagar, Queens Road, Jaipur v. Income Tax Officer, Ward-3(1), Jaipur
High Court · 2018 · Allowed
Assessee
M/S.neyveli Lignite Corporation Limited,Corporate Office,Block-I,Neyveli-607 801 v. The Assistant Commissioner Ofincome Tax,Company Circle-Iv(4),Chennai-600 034
High Court · 2018 · Allowed
Assessee
M/S.prasad Productions P. Ltd.,28, Arunachalam Road,Saligramam,Chennai-600 093 v. The Joint Commissioner Ofincome Tax,Media Range-I,Chennai
High Court · 2018 · Allowed
Assessee
Appell v. M/S Micro Turners, Hisar Road, Rohtak
High Court · 2018 · Allowed
—
Pr. Commissioner Of Income Tax, Udaipur v. M/S P.i. Industries Ltd
High Court · 2018 · Other
—
Sca/17179/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17180/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17181/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17185/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17183/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17184/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17182/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17177/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17186/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
The Deduction Under Both The Aforesaid Heads Under Section80Ia Of The Act Was Disallowed By The Impugned Order Of The Tribunal.it Followed The Decision Of The Apex Court In Commissioner Of Incometax v. Pandian Chemicals Ltd. 318 Itr 420 Which Has Held That Thewords 'Derived From' Means Something Which Has Direct And Immediatenexus With The Industrial Undertaking. Thus, The Claim For Deduction On
High Court · 2018 · Allowed
Revenue
Itxa 802-02.Doc v. Itxa 802-02.Doc
High Court · 2018 · Allowed
—
Itxa/803/2002 Of M/S. Indian Gum Industries Ltd. v. Joint Commissioner Of Income Tax And Ors.
High Court · 2018 · Allowed
Assessee
Ramesh Kumar Dudani v. The Commissioner Of Income Tax, Mohali And Another
High Court · 2018 · Other
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The Question Of Law Raised In The Above Case Is, Whether v. I.t.appeal No.159 Of 2009
High Court · 2018 · Allowed
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The Issue Involved In The Present Appeal Is Now Not Res Integra In View Of The Recent Decision Of The Division Bench Of This Court In The Case Of Pr. Commissioner Of Income Tax, Surat 1 v. Kiran Industries P. Ltd., In Tax Integra In View Of The Recent Decision Of The Division Bench Of This Court In The Case Of Pr. Commissioner Of Income Tax, Surat 1 Vs. Kiran Industries P. Ltd., In Tax
High Court · 2018 · Dismissed
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Commissioner Of Income Tax Central – 1,No.108, Mahatma Gandhi Road,Chennai v. M/S.rr Industries Limited,Rr Tower Iii, Thiruvika Industrial Estate,Guindy, Chennai – 600 032
High Court · 2018 · Allowed
Revenue

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