63 (Bom); and (iv) DCIT v. Premier Finance & Trading Co. Ltd.

262 Taxmann 341High Court2019#24218 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Judgments citing 63 (Bom); and (iv) DCIT v. Premier Finance & Trading Co. Ltd.

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

PHL FINVEST P. LTD,MUMBAI vs. DCIT 7(3)(2), MUMBAI

The appeal is allowed for statistical purposes

ITA 280/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Aug 2021AY 2013-14

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 280/मुं/2018 ("न. व.2013-14 ) M/S. Phl Fininvest Pvt. Ltd. 4Th Floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel ,Mumbai 400 013. Pan: Aaacn-5024-A ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax, Range – 7(3)(2) Room No.623, 6Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent

For Appellant: Shri Ronak DoshiFor Respondent: Shri Manpreet S.Duggle &

Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 280/मुं/2018 ("न. व.2013-14 ) M/s. PHL Fininvest Pvt. Ltd. 4th Floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel ,Mumbai 400 013. PAN: AAACN-5024-A ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax, Range – 7(3)(2) Room No.623, 6th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent Assessee by : Shri Ronak D…