154 (SC) (iii) I.G Petrochemicals Ltd. v. ITAT

155 Taxmann.com 45High Court2023#22902 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 28(iv)Section 144CSection 1961Section 234BSection 250Section 271Section 271(1)(c)

Issues it is cited on

waiver of loansection 28(iv)section 28previous yearcompanyindiabusinessinterest

Judgments citing 154 (SC) (iii) I.G Petrochemicals Ltd. v. ITAT

MITHI SOFTWARE TECHNOLOGIES PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER WARD 14(3), PUNE

In the result, appeal of the assessee is allowed

ITA 2371/PUN/2025[2014-15]Status: DisposedITAT Pune12 Jan 2026AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2371/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, S Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. Pan: Aabcm9352P Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 24/11/2025 Date Of Pronouncement 12/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Agra Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 25.08.2025 Emanating From The Assessment Order U/S.143(3) Of

Section 143(3)Section 250Section 271(1)(c)Section 28Section 41(1)Section 72

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2371/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, s Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. PAN: AABCM9352P Appellant/ Assessee Respondent /Revenue Assessee by Shri Nikhil Pathak Revenue by Shri Ambarnath Khule – JCIT(through virtual) Date of hearing 24/11/2025 Date of pronouncement 12…

M/S INFORMATICA BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RAGE-3, BANGALORE

In the result appeal filed by the assessee is partly allowed

ITA 3356/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2014-15

For Appellant: Shri Tanmayee Rajkumar, AdvocateFor Respondent: Shri Shashi Saklani, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 234BSection 271Section 274Section 28Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2014-15 Informatica Business Solutions Vs. The Joint Commissioner Pvt. Ltd., of Income Tax, No.66/1, Bagmane Commerz 02, Special Range 3, Bagmane Tech Park, Bangalore. C V Raman Nagar, Bangalore – 560 093. PAN: AABCI 0762M APPELLANT RESPONDENT Appellant by : Shri Tanmayee Rajkumar, Advocate Respondent by : Shri Shashi Saklani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.09.2025 Date of Pronouncement : 05.12.2025 O R D E R Per Prashant Mahar…

ITO WARD 17(1), NEW DELHI vs. MEYER APPAREL PVT. LTD., HARYANA

In the result, the appeal of Revenue is dismissed

ITA 6453/DEL/2019[2006-07]Status: DisposedITAT Delhi19 Oct 2023AY 2006-07

Bench: Shri C.M. Garg & Dr. B. R. R. Kumarito, Vs. Meyer Apparel Pvt. Ltd, Ward-17(1), 42, Milestone Delhi Jaipur Highway, New Delhi Kherki Daula, Gurgaon (Appellant) (Respondent) Pan: Aaach3928L

For Appellant: Shri V. K. Bindal, CAFor Respondent: Ms. Smita Singh, Sr. DR
Section 28

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R. Kumar, Accountant Member ITO, Vs. Meyer Apparel Pvt. Ltd, Ward-17(1), 42, Milestone Delhi Jaipur Highway, New Delhi Kherki Daula, Gurgaon (Appellant) (Respondent) PAN: AAACH3928l Assessee by : Shri V. K. Bindal, CA Revenue by: Ms. Smita Singh, Sr. DR Date of Hearing 19/07/2023 Date of pronouncement 19/10/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the revenue against the order of the ld CIT(A)-6, Delhi dated 08.05.2019 for AY 2006-07. 2. The Revenue has raised the following…

154 (SC) (iii) I.G Petrochemicals Ltd. v. ITAT (155 Taxmann.com 45) — Cited in 3 Judgments | BharatTax