3 I.T.A No.4609/Mum2014 M/s Leo Duct Engineers & Consultants Ltd. CIT v. Enviro Control Associated Pvt. Ltd.

225 Taxmann 56High Court2014#23870 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 14ASection 194-ISection 37(1)Section 40A(2)(b)Section 46ASection 8D

Judgments citing 3 I.T.A No.4609/Mum2014 M/s Leo Duct Engineers & Consultants Ltd. CIT v. Enviro Control Associated Pvt. Ltd.

DCIT, CIRCLE-21(1), NEW DELHI vs. RELIGARE SECURITIES LTD., NEW DELHI

In the result, appeal of the Revenue is partly allowed

ITA 7556/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Dcit, M/S Religare Securities Ltd., Circle-21(1), 2Nd Floor, Room No. 202 B, Vs Rajlok Building, 24, 2Nd Floor, C.R. Building, I.P. Nehru Place, Estate, New Delhi-110019. New Delhi Pan- Aaacf1952D Revenue Assessee

Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2012-13] DCIT, M/s Religare Securities Ltd., Circle-21(1), 2nd floor, Room No. 202 B, Vs Rajlok Building, 24, 2nd Floor, C.R. Building, I.P. Nehru Place, Estate, New Delhi-110019. New Delhi PAN- AAACF1952D Revenue Assessee Assessee by Shri Rohit Jain, Adv. & Ms. Soumya Jain, CA Revenue by Ms. Monika Singh, CIT(DR) Date of Hearing 24.09.2025 Date of Pronouncement 22.12.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by…

B.PATEL INFRASTRUCTURRE PVT.LTD.,,AHMEDABAD vs. THE JT.CIT.,MEHSANA RANGE,, MEHSANA

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 2369/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad30 Oct 2017AY 2011-12
For Appellant: Shri T.P. Hemani, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R
Section 133(6)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 40A(2)(b)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri S. S. Godara, Judicial Member And Shri Manish Borad, Accountant Member Assessment Year 2011-12 B. Patel Infrastructure Jt. CIT Pvt. Ltd. 1, Kanchi Co- Mehsana range, op. Housing Society, Vs Mehsana Nr. Hotel Eden, SG (Respondent) Highway Road, Thaltej, Ahmedabad PAN: AAACB8590K (Appellant) Assessment Year 2011-12 Jt. CIT B. Patel Infrastructure Mehsana range, Pvt. Ltd. 1, Kanchi Mehsana Vs Co-op. Housing (Appellant) Society, Nr. Hotel Eden, SG Highway Road, Thaltej, Ahmedabad PAN: AAACB8590K (Respondent) Revenue by: Shri Prasoon Kabra…

DCIT 8(2), MUMBAI vs. LEO DUCT ENGINEERS AND CONSULTANTS LTD, MUMBAI

Appeal of the Revenue is dismissed

ITA 4609/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Feb 2016AY 2010-11

Bench: The Assessing Officer.

Section 143(1)Section 143(2)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जी.एस. प"नू, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before, Shri G.S. Pannu, Accountant Member and Shri Joginder Singh, Judicial Member Assessment Year: 2010-11 DCIT(OSD)-892), M/s Leo Duct Engineers and Room No.218, 2nd Floor, Consultants Ltd. बनाम/ Aayakar Bhavan, 603,604, 605 Shalimar Vs. M.K.Road, Morya Park, Off. Link Road, Mumbai-400020 Andheri (West) Mumbai-400053 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACL9470G "नधा"रती क" ओर से / Assessee by Shri Madhur Agrawal Shri Aarsi P…

3 I.T.A No.4609/Mum2014 M/s Leo Duct Engineers & Consultants Ltd. CIT v. Enviro Control Associated Pvt. Ltd. (225 Taxmann 56) — Cited in 3 Judgments | BharatTax