147 of LPB\n4. ACIT v. Culver Max Entertainment (P.) Ltd.

172 Taxmann.com 85Income Tax Appellate Tribunal2025#16988 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3A)Section 153ASection 170(1)(a)Section 170(2)Section 292B

Issues it is cited on

section 170carry forward of lossestransferor companysection 143(3a)section 17section 292bamalgamationsection 292section 29faceless assessmentsection 153section 153a

Judgments citing 147 of LPB\n4. ACIT v. Culver Max Entertainment (P.) Ltd.

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6373/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Bhavan, BKC, Mumbai-400051 Private Limited 1st Floor, Industry House, 159, Churchgate Reclamation, Churchgate, Mumbai- 400020 (Appellant) PAN:AA…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6371/MUM/2024[2012-13]Status: DisposedITAT Mumbai22 May 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Private Limited Bhavan, BКС, Mumbai-400051 1 st Floor, Industry House, 159, Churchgate Reclamation, Churchgate, Mumbai- 400020 (Appellant) PAN:A…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6369/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Private Limited Bhavan, BKC, 1st Floor, Industry Mumbai-400051 House, 159, Churchgate (Appellant) Reclamation, Churchgate, Mumbai- 400020 PAN:AA…

DCIT CC 4(2), Mumbai vs. Birla Group Holding Pvt Ltd, Mumbai

In the result the appeals filed by the assessee for all assessment years under consideration stands dismissed

ITA 6368/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Private Limited Bhavan, BKC, 1st Floor, Industry Mumbai-400051 House, 159, Churchgate Reclamation, Churchgate, Mumbai- 400020 PAN:AAACR2250C (Appe…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6353/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 May 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Private Limited Bhavan, BКС, 1st Floor, Industry Mumbai-400051 House, 159, Churchgate (Appellant) Reclamation, Churchgate, Mumbai- 400020 PAN:…