396 ITR 406 (Calcutta) 2. Director of Income-tax (International Taxation) v. Prahlad Vijendra Rao

10 Taxmann.com 238High Court2011#21806 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 144C(13)Section 15Section 5(2)(a)Section 9(1)(ii)Section 90Section 139(5)Section 142(1)Section 143(2)

Issues it is cited on

section 5(2)non-residentsalarycompanyindiatotal income

Judgments citing 396 ITR 406 (Calcutta) 2. Director of Income-tax (International Taxation) v. Prahlad Vijendra Rao

Kaushal Ganpatbhai Patel, Ahmedabad vs. The ITO, Ward-1(Intl. Taxation), Ahmedabad

Appeal of the assessee is allowed

ITA 434/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Dhinal Shah, ARFor Respondent: 04.02.2026
Section 147Section 5Section 5(2)(a)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 434/Ahd/2025 (Assessment Year: 2019-20) Kaushal Ganpatbhai Patel, Vs. The Income Tax Officer, Post: Rupgadh, Tall: Dholka, Ward-1 Dist: Ahmedabad, (International Taxation), Gujarat-382240 Ahmedabad [PAN No.ASGPP6228D] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Shri Rameshwar P Meena, Sr.DR Respondent by : 04.02.2026 Date of Hearing Date of Pronouncement 09.02.2026 O R D E R PER: ANNAPURNA GUPTA - AM: The present appeal has been filed by the…

Prakash Raman, Vadodara vs. Income-Tax Officer, International Taxation Ward 2 (1), Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT
Section 234BSection 5Section 90

…आयकर अपीलीय अधिकरण’ ‘सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), TP-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [PAN:AAPPP0380F] (अपीलार्थी/Appellant) (प्रत्य…

Yogesh Kotiyal, New Delhi vs. ACIT Circle Int Tax 2(1)2, New Delhi

In the result, the appeal of the assessee is allowed

ITA 391/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Apr 2024AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Ms. Preeti Goel, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 244ASection 270ASection 5(2)(a)Section 6(1)Section 9Section 9(1)(ii)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 391/Del/2023 : Asstt. Year : 2020-21 Yogesh Kotiyal, Vs ACIT, Block C-2, Flat-14, Lodhi Colony, International Taxation, Kasturba Nagar, South East Delhi Circle-2(1)(2), New Delhi-110003 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BVTPK8967K Assessee by : Ms. Preeti Goel, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 09.04.2024 Date of Pronouncement: 12.04.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been fi…