770 (Kolkata-Trib.) (f) Sigma Research & Consulting (P.) Ltd. v. CIT

103 Taxmann.com 397High Court2019#18611 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 2(24)(x)Section 263 Section 36(1)(va)Section 37 Section 68 Section 69C

Issues it is cited on

company business document

Judgments citing 770 (Kolkata-Trib.) (f) Sigma Research & Consulting (P.) Ltd. v. CIT

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Anand Nvh Products Pvt Ltd, Delhi

ITA 3612/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 3612/Del/2024, A.Y.2016-17 Deputy Commissioner of Income Tax, Circle -1(1), C. R. Building, I. P. Estate New Delhi (Appellant) Vs. Anand NVH Products Private Limited, F-3/5, Vasant Vihar, New Delhi PAN: AAECA0297J (Respondent) Appellant by Respondent by Sh. Ajay Kumar Arora, Sr.DR Sh. Mukesh Butani, Advocate Sh. Saurabh Nandy, Advocate Ms. Drishti Goyal, Advocate Date of Hearing 01/07/2025 Date of Pronouncement 26/09/2025 ORDER PER AVDHESH KUMAR MI…

Arihant Retail Pvt. Ltd., Chennai vs. PCIT-1, Chennai

In the result the appeal of the assessee is allowed

ITA 1308/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1308/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Arihant Retail Private Limited, Principal Commissioner Of 29, Namachivaya Chetty Street, V. Income Tax -1, Old Washermanpet, Chennai – 600 034. Chennai – 600 021. [Pan: Aaics-3648-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. T. Banusekar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.10.2024

For Respondent: Shri. Nilay Baran Som, CIT

Section 142(1)Section 143(3)Section 2(24)(x)Section 263Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1308/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Arihant Retail Private Limited, Principal Commissioner of 29, Namachivaya Chetty Street, v. Income Tax -1, Old Washermanpet, Chennai – 600 034. Chennai – 600 021. [PAN: AAICS-3648-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. T. Banusekar, Advocate अपीलाथ" क" ओर से/Appellant…

Orange Associates Pvt. Ltd., New Delhi vs. ACIT, Circle- 22(1), New Delhi

The appeal of the assessee stands allowed

ITA 5874/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Taranpreet Kohli, CAFor Respondent: Shri Gaurav Pundir, Senior DR

Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5874/Del./2017 (Assessment Year : 2014-15) M/s. Orange Associates Pvt. Ltd., vs. ACIT, Circle 22 (1), (formerly One source Education Pvt. Ltd.) New Delhi. 9, Near Telephone Exchange, Daryaganj, New Delhi – 110 002. (PAN : AAACS1177K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Taranpreet Kohli, CA REVENUE BY : Shri Gaurav Pundir, Senior DR Date of Hearing : 20.09.2021 Date of Order : 24.09.2021 O R D E R PER KULDIP SI…

Orange Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee stands allowed

ITA 2091/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jan 2021AY 2012-13

Section 40(2)(b)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Orange Associates Pvt. Asst. CIT, Ltd. Circle-22(1), (Formerly One Source Vs. New Delhi Education Pvt. Ltd.) 9, Near Telephone Exchange, Daryaganj, New Delhi-110 002. PAN –AAACS 1177K (Appellant) (Respondent) Appellant By Sh. Tanpreet Kohli, CA. Respondent by Ms. Rakhi Vimal, Sr. DR Date of Hearing 05.01.2021 Date of Pronouncement 05.01.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee a…