175 ITR 449; (iii) Clearview Healthcare Pvt. Ltd. v. ITO

114 Taxmann.com 167Reported decision2020#18833 most cited

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

Sections most often in play

Section 11UA Section 56(2)(viib)Section 142(1)Section 143(2)Section 143(3)Section 68

Issues it is cited on

nav method dcf method section 56(2)(viib)valuation of shares commercial rights section 56(2)(vii)(b)intangible assets section 56(2)fair market value section 56 genuineness of the transaction income from other sources

Judgments citing 175 ITR 449; (iii) Clearview Healthcare Pvt. Ltd. v. ITO

M/S. AMBATTUR DEVELOPERS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-1(1), CHENNAI

ITA 2601/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Nov 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/S. Ambattur Developers Private Limited, (Amalgamated With Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [Pan: Aaeca-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, Vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By : Shri. R. Vijayaraghavan, Advocate : Shri. Bipin, C.N., Cit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 09.09.2025 : 11.11.2025 आदेश /Order Per S.R.Raghunatha, Am : This Appeal By The Assessee Is Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeal), Nfac, Delhi, (In Short Ld.Cit(A)) For The Assessment Year 2015-16, Vide Order Dated 12.08.2024. 2. The Grounds Raised By The Assessee Are As Follows: :-2-:

For Respondent: Shri. R. Vijayaraghavan, Advocate

Section 50CSection 56(2)(vii)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/s. Ambattur Developers Private Limited, (Amalgamated with Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [PAN: AAECA-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/…

INCOME TAX OFFICER, NEW DELHI vs. NINECUBE TECHNOLOGIES PVT. LTD., NEW DELHI

ITA 3186/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2016-17

Section 11USection 143(2)Section 143(3)Section 56(2)Section 56(2)(viib)

…1 A.Y. 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE MS. MADHUMITA ROY , JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2016-17 Income Tax Officer, Vs Ninecube Technologies Pvt. Ltd. New Delhi. C-112, Defence Colony, New Delhi- 110024. PAN: AACCN 6458 J APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta, Adv.; & Shri Somil Agarwal, Adv.; & Shri Saksham Agarwal, CA Department represented by Shri Manoj Tiwari, Sr. DR Date of hearing 29.07.2025 Date of pronouncement O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the Revenue f…

IPSAA HOLDINGS PRIVATE LIMITED,GURGAON vs. ACIT CIRCLE 4(1), GURGAON

In the result, the appeal filed by the assessee is allowed

ITA 2720/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER IPSAA Holdings Private Limited, vs. ACIT, Circle 4 (1), 21 A, J Block, Mayfield Garden, Gurugram. Sector 51, Gurugram – 122 018 (Haryana). (PAN : AADCI2179Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Shrey Jain, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 04.06.2025 Date of Order : 23.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee agains…

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

ITA 67/JPR/2024[2014-15]Status: DisposedITAT Jaipur20 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Dilip Shivpuri, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 142(1)Section 143(2)Section 250Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 67/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Holiday Triangle Travel Pvt. Ltd., The Income Tax Officer, Plot No. 52, 3rd Floor, Batra House, Vs. Ward 7(3) Sector-32, Jaipur. Gurgaon. (Haryana) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCH 7688 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Dilip Shivpuri, Advocate & Shri Utkarsh Shara, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh…