2014) 13 SCC 459 and PCIT v. Power Links Transmission

287 Taxmann 327High Court#24240 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 2(19aa)section 293section 39transferee companytransferor companysection 47scheme of arrangementgoing concerndemergerinterest free advancessection 2(47)full value of consideration

Judgments citing 2014) 13 SCC 459 and PCIT v. Power Links Transmission

DCIT (Ltu), New Delhi vs. M/S. Mawana Sugar Ltd., New Delhi

In the result, all the appeals filed by the Revenue for AYs 2006-07, 2012-

ITA 6081/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahman

For Appellant: Shri Taran Deep Singh, AdvocateFor Respondent: Ms. Baljeet Kaur, CIT DR
Section 2Section 2(47)Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.457/DEL/2016 (Assessment Year: 2006-07) ITA No.5830/DEL/2016 (Assessment Year: 2012-13) ITA No.5490/DEL/2018 (Assessment Year: 2014-15) M/s. SIEL Limited, vs. DCIT, LTU-1, (Now known as Mawana Sugars Ltd.), New Delhi. 5th Floor, Kirti Mahal, 19, Rajendra Place, New Delhi – 110 008. (PAN :AAACS4902Q) ITA No.6081/DEL/2016 (Assessment Year: 2012-13) ITA No.457& 5830/DEL/2016 ITA No.5489 to 5490/DEL/2018 ITA No.516 & 6081/DEL/2016 ITA No.5835 & 5836/DEL/20…

Siel Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals filed by the Revenue for AYs 2006-07, 2012-

ITA 6301/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahman

For Appellant: Shri Taran Deep Singh, AdvocateFor Respondent: Ms. Baljeet Kaur, CIT DR
Section 2Section 2(47)Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.457/DEL/2016 (Assessment Year: 2006-07) ITA No.5830/DEL/2016 (Assessment Year: 2012-13) ITA No.5490/DEL/2018 (Assessment Year: 2014-15) M/s. SIEL Limited, vs. DCIT, LTU-1, (Now known as Mawana Sugars Ltd.), New Delhi. 5th Floor, Kirti Mahal, 19, Rajendra Place, New Delhi – 110 008. (PAN :AAACS4902Q) ITA No.6081/DEL/2016 (Assessment Year: 2012-13) ITA No.457& 5830/DEL/2016 ITA No.5489 to 5490/DEL/2018 ITA No.516 & 6081/DEL/2016 ITA No.5835 & 5836/DEL/20…

Siel Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals filed by the Revenue for AYs 2006-07, 2012-

ITA 6300/DEL/2015[2003-04]Status: DisposedITAT Delhi26 Mar 2025AY 2003-04

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahman

For Appellant: Shri Taran Deep Singh, AdvocateFor Respondent: Ms. Baljeet Kaur, CIT DR
Section 2Section 2(47)Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.457/DEL/2016 (Assessment Year: 2006-07) ITA No.5830/DEL/2016 (Assessment Year: 2012-13) ITA No.5490/DEL/2018 (Assessment Year: 2014-15) M/s. SIEL Limited, vs. DCIT, LTU-1, (Now known as Mawana Sugars Ltd.), New Delhi. 5th Floor, Kirti Mahal, 19, Rajendra Place, New Delhi – 110 008. (PAN :AAACS4902Q) ITA No.6081/DEL/2016 (Assessment Year: 2012-13) ITA No.457& 5830/DEL/2016 ITA No.5489 to 5490/DEL/2018 ITA No.516 & 6081/DEL/2016 ITA No.5835 & 5836/DEL/20…

2014) 13 SCC 459 and PCIT v. Power Links Transmission (287 Taxmann 327) — Cited in 3 Judgments | BharatTax