1. CIT v. Harsiddh Construction Pvt. Ltd.

157 Taxmann 52High Court#17281 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 201(1A)Section 203Section 271CSection 271HSection 272A(2)(g)Section 272A(2)(k)Section 273BSection 133A

Issues it is cited on

section 272a(2)(k)section 203section 272a(2)section 276section 271htax collected at sourceinterest under section 201(1a)section 272section 271csection 206csection 272asection 206

Judgments citing 1. CIT v. Harsiddh Construction Pvt. Ltd.

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

RAZA PAPER MART,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, these three appeals are allowed

ITA 3790/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Oct 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 Raza Paper Mart, Addl. Cit (Tds) Rg 3 Shop No.3, Opp. Atlanta बनाम/Vs. Mumbai- Indl. Estate, G.M. Link, Rd, Ett Bhatti Geregaon (E) Mumbai-400063 (Appellant) (Revenue) P.A. No. Mumr19395F Appellant By Shri Bhupendra Shah (Ar) Revenue By Shri B.S. Bist (Dr) सुनवाई क" तार"ख/Date Of Hearing : 20/10/2016 आदेश क" तार"ख /Date Of Order: 31/10/2016

Section 272ASection 272A(2)Section 272A(2)(k)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 Raza Paper Mart, Addl. CIT (TDS) RG 3 Shop No.3, Opp. Atlanta बनाम/Vs. Mumbai- Indl. Estate, G.M. Link, RD, ETT Bhatti Geregaon (E) Mumbai-400063 (Appellant) (Revenue) P.A. No. MUMR19395F Appellant by Shri Bhupendra Shah (AR) Revenue by Shri B.S. Bist (DR) सुनवाई क" तार"ख/Date of Hea…