111/247 Taxman 361/394 ITR 449 (SC) and 'Eicher Motors Ltd. v. CIT

250 Taxmann 532High Court2017#15508 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 10(35)Section 115JBSection 143(3)Section 14ASection 8DSection 142(1)Section 143(2)Section 143(3A)

Issues it is cited on

section 10(35)strategic investmentsection 14a(2)principal commissioner of income-taxdisallowance under section 14acomplete scrutinysection 115jsection 115jbsection 14asection 154salarysection 142

Judgments citing 111/247 Taxman 361/394 ITR 449 (SC) and 'Eicher Motors Ltd. v. CIT

MANIPAL GLOBAL EDUCATION SERVICES PVT LTD., ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL HOSPITALS PVT. LTD (FORMERLY KNOWN AS COLUMBIA ASIA HOSPITALS PVT. LTD),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD.,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD. ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

ADDL. CIT, SPECIAL RANGE- 03, NEW DELHI vs. DLF LTD., NEW DELHI

ITA 5941/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Sept 2021AY 2012-13

Bench: Shri Amit Shukla & Prashant Maharishi

For Appellant: Shri Surender Pal, CIT-DRFor Respondent: S/Shri R.S. Singhvi & Satyajeet Goel
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.5940 & 5941/DEL/2017 Assessment Years 2012-13 & 2013-14 Addl. CIT, Special Range-03, v. DLF Ltd., New Delhi. DLF Centre, Sansad Marg, New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Cos. No.5 & 6/DEL/2021 Assessment Years 2012-13 & 2013-14 DLF Ltd., v. Addl. CIT, Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Appellant by: Shri Surender Pal, CIT-DR Respondent by: S/Shri R.S. Singhvi &…

111/247 Taxman 361/394 ITR 449 (SC) and 'Eicher Motors Ltd. v. CIT (250 Taxmann 532) — Cited in 6 Judgments | BharatTax