46/228 Taxman 88 (Delhi) (Mag.); (ii) CIT v. Globus Securities & Finance Pvt. Ltd. (224 Taxmann 237)

Q: What is 46/228 Taxman 88 (Delhi) (Mag.); (ii) CIT v. Globus Securities & Finance Pvt. Ltd. authority for?

Cases involving share capital are distinguishable if the transactions were solely book adjustments and not actual cash receipts.

Q: How many judgments cite 46/228 Taxman 88 (Delhi) (Mag.); (ii) CIT v. Globus Securities & Finance Pvt. Ltd.?

35 judgments on BharatTax cite 46/228 Taxman 88 (Delhi) (Mag.); (ii) CIT v. Globus Securities & Finance Pvt. Ltd. (224 Taxmann 237), spanning 2018 to 2025.

IMRAN AHMAD,MORADABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, MORADABAD

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014

Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

ITO, WARD-25(2), NEW DELHI vs. TELPLAY PACKAGING SOLUTIONS P.LTD, NEW DELHI

The appeal of the Revenue is dismissed

ITA 5892/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Mar 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 14ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Telplay Packaging Income Tax Officer Solutions Pvt. Ltd. Ward-25(2), Vs. (Formerly known as M/s. New Delhi. MGG Paper Packaging Solutions Pvt. Ltd.,) B-729 DDA Flats Jasola Vihar New Delhi-110025. PAN-AAFCM8819B (Appellant) (Respondent) Assessee by None Department by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 13/02/2025 Date of Pronouncement 07/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of the Com…

THE DY. C.I.T., CENTRAL CIR. 2(1),, NAGPUR vs. M/S MAHAVIR COAL RESOURCES PVT. LTD.,,

In the result, appeal filed by the Revenue for A

ITA 386/NAG/2014[2011-12]Status: DisposedITAT Nagpur08 Jan 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 132(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.386/Nag./2014 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s M/s. Mahavir Coal Resources Pvt. Ltd. Jain Complex, Opp. Amar Dharamkanta ……………. Respondent Maihan Road, Pureni, Katani PAN – AAFCM7014C Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 26/12/2024 Date of Order – 08/01/2025 O R D E R PER K.M. ROY, A.M. Captioned appeal by the Revenue is against the impu…

THE DY. C.I.T., CENTRAL CIR. 2(1),, NAGPUR vs. M/S MAHAVIR COAL RESOURCES PVT. LTD.,,

In the result, appeal filed by the Revenue for A

ITA 385/NAG/2014[2010-11]Status: DisposedITAT Nagpur08 Jan 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.385/Nag./2014 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s M/s. Mahavir Coal Resources Pvt. Ltd. Jain Complex, Opp. Amar Dharamkanta ……………. Respondent Maihan Road, Pureni, Katani PAN – AAFCM7014C Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 26/12/2024 Date of Order – 08/01/2025 O R D E R PER K.M. ROY, A.M. Captioned appeal by the Revenue is against the imp…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 772/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 771/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR

Section 132Section 143(3)Section 147Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI. BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No.5064/Del./2017 Assessment Year 2009-10 The ACIT, Central M/s. KR Pulp and Papers Circle-19, Room No.104, vs., Ltd., 304, Roots Tower, ARA Centre, E-2, District Centre, Laxmi Jhandewalan, Nagar, New Delhi – 110 092 New Delhi. PAN AAACK5861C (Appellant) (Respondent) For Revenue : Smt. Sunita Singh, CIT-DR Shri Gautam Jain, Advocate Shri Lalit Mohan, C.A. For Assessee : Ms. Monika Aggarwal, Advocate. Date of Hearing : 03.02.2022 Date of Pronouncement : 31.03.20…

ITO, NEW DELHI vs. M/S. ELATIVE BUILDING SOLUTIONS PVT. LTD., NEW DELHI

In the result, appeal of assessee is allowed

ITA 2498/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Mar 2021AY 2012-13

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2012-13 ITO, Vs Elative Building Solutions Pvt. Ltd. Ward-8(2), (Formerly M/s Maiden Building CR Building, Solution Pvt. Ltd.), New Delhi. B-5, Nand Ram Park, Bhagat Enclave, Uttam Nagar, New Delhi. PAN: AAHCM7197A (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate Revenue by : Shri Jagdish Singh, Sr. DR Date of Hearing : 09.02.2021 Date of Pronouncement : 24.03.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is direct…