599/436 ITR 298 (Mad.). Pr. CIT v. Dipesh Lalchand Shah

133 Taxmann.com 443High Court2021#11098 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 14A Section 37(1)Section 80G Section 8D Section 10 Section 132 Section 135 Section 139(1)

Issues it is cited on

csr expenditure disallowance under section 14a disallowance u/s 14a section 14a section 37(1)section 80g section 37 scrutiny assessment section 80 previous year section 132 section 14

Judgments citing 599/436 ITR 298 (Mad.). Pr. CIT v. Dipesh Lalchand Shah

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Deputy Commissioner of Adani Logistics Ltd, Income Tax, Adani Corporate House, Circle – 1(1)(1), Shantigram, S G Highway, Ahmedabad - 380015 Nr. Vaishnodevi Circle, Vs. Ahmedabad, Gujarat - 382421 [PAN – AABCI4157J] (Appellant) (Respondent) Assessee by Shri Dhrunal Bhatt, AR Revenue by Shri R P Rastogi, CIT-D.R Date of Hearing 05.02.2026 Date of Pronouncement 12.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This…

DCIT, MUMBAI vs. HUBTOWN LIMITED , MUMBAI

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

ITA 3038/MUM/2025[2018 19]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1601/Mum/2025 (Assessment Year: 2018-19) Hubtown Limited vs Assistant Commissioner of Hubtown Seasons, CTS No. Income-tax, Central Circle-2(4), 469A, Opp. Jain Temple, R.K. Mumbai Room No.802, 8th Floor, Pratishtha Chembur Marg, Chembur East, Mumbai-400 071 Bhavan, Old CGO Annexe, M.K. PAN : AAACA6101D Road, Mumbai-400 020 APPELLANT RESPONDENT I.T.A No.3038 /Mum/2025 (Assessment Year: 2018-19) Assistant Commissioner of vs Hubtown Limited Income-tax…

HUBTOWN LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

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

ITA 1601/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. HDB FINANCIAL SERVICES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1507/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Deputy Commissioner of HDB Financial Services Income Tax, Limited, 2nd Floor, Radhika, Circle 2 1 1, 4th Floor, Aaykar Bhavan, Law Gardena Road, Vejalpur, Navrangpura, Vs. Anandnagar Road, Ahmedabad – 380 009 Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCH 8761 M] (Appellant) (Respondent) Assessee by Shri Biren Shah, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of Hearing 18.09.2025 Date of Pronouncement 16.10.2025 O R D…

MIRANDA TOOLS PRIVATE LIMITED,MUMBAI vs. DCIT-7(3)(2), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1599/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Sept 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sunil Kumar Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Smt. Mahita Nair, Sr.DR

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Deputy Miranda Tools Private Commissioner of 1598/Mum/2023 2013-14 Limited, Income Tax, 005, Peninsula Tower, -7(3)(2), Peninsula Corporate Aayakar Bhavan, Park, M.K. Road, Ganpatrao Kadam Mumbai Marg, 1599/Mum/2023 2014-15 Lower Parel, Mumbai PAN: AAACP7200N For Assessee : Shri Anuj Kisnadwala, For Revenue : Smt. Mahita Nair, Sr.DR Date of Hearing : 06-08-2024 Date of Pronouncement : 13-09-2024 O R D E R PER OM PRAKASH KAN…

MIRANDA TOOLS PRIVATE LIMITED,MUMBAI vs. DCIT RG 7(3)(2), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1598/MUM/2023[2013-14]Status: DisposedITAT Mumbai13 Sept 2024AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sunil Kumar Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Smt. Mahita Nair, Sr.DR

Section 14Section 143(3)Section 14A

M/S KETI CONSTRUCTION LTD.,INDORE vs. THEACIT CENTRAL-2, INDORE, INDORE

ITA 119/IND/2023[2012-13]Status: DisposedITAT Indore31 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2012-13 Keti Constructions Dcit (Central) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaack6893Q Assessee By Shri Soumya Bumb, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 29.08.2023 Date Of Pronouncement 31.08.2023

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2012-13 Keti Constructions DCIT (CENTRAL) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAACK6893Q Assessee by Shri Soumya Bumb, AR Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 7.03.2023 passed by lear…

THEACIT CENTRAL-2, INDORE, INDORE vs. M/S KETI CONSTRUCTION LTD., INDORE

In the result, appeal of revenue is dismissed

ITA 329/IND/2022[2012-13]Status: DisposedITAT Indore30 May 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit(Central)-2 M/S Keti Construction Ltd Indore Vastalya Chamebers, Sapna Sangeeta, 31/6, Sneh Nagar Vs. Main Road, Indore

Section 143(3)Section 144Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT(Central)-2 M/s Keti Construction Ltd Indore Vastalya Chamebers, Sapna Sangeeta, 31/6, Sneh Nagar Vs. Main Road, Indore (Appellant / Revenue) (Respondent/ Assessee) PAN: AAACK6893Q Revenue by Shri P.K. Mishra CIT DR Respondent by Shri Pankaj Shah & Shri Soumya Bumb ARs Date of Hearing 03.05.2023 Date of Pronouncement 30.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the department is directed against the order of Ld.…

ACIT CENTRAL -2, INDORE vs. M/S KETI CONSTRUCTION LTD, INDORE

In the result, appeal of the Revenue is dismissed

ITA 96/IND/2022[2017-18]Status: DisposedITAT Indore30 Jan 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2017-18

For Appellant: Shri Somya Bumb, CAFor Respondent: Shri P.K. Mishra, CIT(DR)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH: DB: INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 The ACIT (Central)-2, M/s Keti Construction Ltd., Indore, MP 452001 Vastalya Chambers, Sapna vs. Sangeeta, 31/6, Sneh Nagar, Main Road, Indore, MP PAN AAACK6893Q (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, CIT(DR) For Assessee : Shri Somya Bumb, CA Date of Hearing : 17.11.2022 Date of Pronouncement : 30.01.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the Revenue is directed against the order date…