692 and Reliance Power Ltd. v. DCIT

159 Taxmann.com 1626Income Tax Appellate Tribunal2024#13850 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 14A Section 143(3)Section 8D Section 35(2AB)Section 115JB Section 35(1)(i)Section 35(1)(ii)Section 36(1)(iii)

Issues it is cited on

section 35(1)strategic investment weighted deduction section 35(2ab)section 35 disallowance u/s 14a disallowance under section 14a section 14a section 36(1)section 36 section 37 salary

Judgments citing 692 and Reliance Power Ltd. v. DCIT

BOMBAY MINERALS LIMITED,KHAMBHALIA vs. DCIT, CENTRAL CIRCLE 3(3), MUMBAI

In the result, appeal of the Revenue

ITA 5410/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Gaurang R. Sanghavi (Virtually appeared)

Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 5408 & 5410/MUM/2025 Assessment Year: 2016-17 & 2018-19 Bombay Minerals Ltd., DCIT, Central Circle 3(3), Jamnagar-Dwarka Highway, Air India Building, Nariman Vs. Khambhaliya, Gujarat, Jam Point, Khambhaliya, Mumbai-400021. Gujarat-361305. PAN NO. AAACB 8998 D Appellant Respondent Assessment Year: 2016-17 DCIT, Central Circle 3(3), Bombay Minerals Ltd., 406, 4th floor, Kautilya Bhavan, Jamnagar-Dwarka Highway, Vs. BKC Bandra East, Khambhaliya, Gujarat,…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CICLE-3(3), MUMBAI, MUMBAI vs. BOMBAY MINERALS LIMITED, GUJARAT

In the result, appeal of the Revenue

ITA 5409/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Gaurang R. Sanghavi (Virtually appeared)

Section 143(3)Section 14ASection 36(1)(iii)

DOUBLEDOT FINANCE LTD ,MUMBAI vs. ITO WARD 4(1)(4), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 5514/MUM/2025[2014-15]Status: DisposedITAT Mumbai02 Feb 2026AY 2014-15

Bench: Shri Sandeep Gosaindoubledot Finance Ltd Vs. Income Tax Officer- 1St Floor, Kohinoor City 4(1)(4) Mall, Premier Road, Aayakar Bhavan, Mk Kurla (W), Mumbai Road Mumbai. Pan/Gir No:Aqepd9599B (Appellant) (Respondent)

Section 143(3)Section 14ASection 250Section 37

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Doubledot Finance Ltd vs. Income Tax Officer- 1st Floor, Kohinoor City 4(1)(4) Mall, premier Road, Aayakar Bhavan, Mk Kurla (W), Mumbai Road Mumbai. PAN/GIR No:AQEPD9599B (Appellant) (Respondent) Appellant by Ms. Mitali Parekh Respondent by Shri Amit Sanjay Gurav, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 02.02.2026 O R D E R PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 22.08.2025 passed under section 250 of the Income-tax…

HINCON HOLDINGS LIMITED,MUMBAI vs. ITO, WARD 15(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 2961/MUM/2025[2017-18]Status: DisposedITAT Mumbai15 Dec 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosainhincon Holdings Ltd Vs. Ito, Ward 15(2)(1) Hincon House, Lbs Marg Mumbai. Vikhroli (W), Mumbai – 400 083 Pan/Gir No. Aaach2592M (Applicant) (Respondent)

Section 143(3)Section 14ASection 250Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Hincon Holdings Ltd Vs. ITO, Ward 15(2)(1) Hincon House, LBS Marg Mumbai. Vikhroli (W), Mumbai – 400 083 PAN/GIR No. AAACH2592M (Applicant) (Respondent) Assessee by Ms. Priyanka Jain Revenue by Shri Pravin Salunkhe, Sr. DR Date of Hearing 11.11.2025 Date of Pronouncement 15.12.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 25.09.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre,…

NUTAN NAGRIK SAHAKARI BANK LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1023/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2020-21

For Appellant: \nShri Bandish Soparkar, ARFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 10(15)Section 143(3)Section 144BSection 14ASection 263Section 28Section 36(1)(viia)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH, AHMEDABAD\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\n& SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nI.T.A. No.1023/Ahd/2025\n(Assessment Year: 2020-21)\nNutan Nagarik Sahakari Bank Ltd.,\nOpp. Samartheshwar Mahadev,\nNr. Law Garden,\nAhmedabad-380006\n[PAN No.AAALN0005C]\nVs. Principal Commissioner of\nIncome Tax,\nAhmedabad-1\n(Appellant)\n(Respondent)\nAppellant by :\nShri Bandish Soparkar, AR\nRespondent by:\nShri Alpesh Parmar, CIT-DR\nDate of Hearing\nDate of Pronouncement\n09.10.2025\n27.11.2025\nORDER\nPER SIDDHARTHA NAUTIYAL…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE 2(1), MUMBAI, MUMBAI vs. GATEWAY DISTRIPARKS LTD, RAIGAD

In the result, the appeal filed by the revenue bearing ITA

ITA 2432/MUM/2025[2016-17]Status: DisposedITAT Mumbai21 Jul 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeejoint Commissioner Of Vs Gateway Distriparks Ltd Income-Tax (Osd), Central Sector 6, Dronagiri, Taluka Uran, Circle 2(1), Mumbai, Raigad. 8Th 804, Floor, Pratishtha Bhavan, M.K. Road, Mumbai- Pan: Aaacg3425C 400 020 Applicant Respondent

For Appellant: Shri Ashok Kumar JainFor Respondent: Shri Arun Kanti Datta – CIT DR

Section 115JSection 139(1)Section 143(3)Section 144Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Joint Commissioner of vs Gateway Distriparks Ltd Income-tax (OSD), Central Sector 6, Dronagiri, Taluka Uran, Circle 2(1), Mumbai, Raigad. 8th 804, Floor, Pratishtha Bhavan, M.K. Road, Mumbai- PAN: AAACG3425C 400 020 APPLICANT RESPONDENT Assessee by : Shri Ashok Kumar Jain Respondent by : Shri Arun Kanti Datta – CIT DR Date of hearing : 17/07/2025 Date of pronouncement : 21/07/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the revenue was…

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2017-18 Atul Limited ACIT, Cir.1(1)(1) Atul House, GI Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. PAN : AABCA 2390 M (Applicant) (Responent) Assessee by : Shri Bandish Soparkar, AR : Shri Prathvi Raj Meena, CIT-DR Revenue by सुनवाई क" तारीख/Date of Hea…