86 ITD 135 (Kol.); Asstt. CIT v. Ashima Syntex Ltd.

20 Taxmann.com 452High Court2012#12367 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 194JSection 2(47)Section 234BSection 35ABB

Issues it is cited on

revenue expendituresection 37section 271section 27appeal before the tribunalindiatotal incomebusinessinterest

Judgments citing 86 ITD 135 (Kol.); Asstt. CIT v. Ashima Syntex Ltd.

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1073/Del/2015 (Assessment Year: 2010-2011) Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020, Maharashtra. [PAN: AAACA3202D] ...................... Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Respondent ITA No. 1158/Del/2015 (Assessment Year: 2010-2011) Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Appel…

Rosebys Interiors India Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circel-5, Ahmedabad

In the result, this Ground of appeal of the Department is dismissed

ITA 204/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2010-11
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 234ASection 271Section 37

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 153 /Ahd/2017 Assessment Year 2010-11 The DCIT, M/s. Rosebys Interiors Circle-3(1)(1), India Ltd., GHCL Ahmedabad Vs House, Opp. Punjabi (Appellant) Hall, Nr. Navrangpura, Ahmedabad PAN: AADCR8816M (Respondent) Assessment Year 2010-11 M/s. Rosebys Interiors The ACIT, India Ltd., GHCL House, Circle-5, Opp. Punjabi Hall, Nr. Vs Ahmedabad Navrangpura, Ahmedabad (Respondent) PAN: AADCR8816M (Appellant) Assessee by: Shri Mukund Bakshi, A.R. Revenue by: Shri Sudh…

The DCIT, Circle-3(1)(1), Ahmedabad vs. M/S. Rosebys Interiors India Ltd., Ahmedabad

In the result, this Ground of appeal of the Department is dismissed

ITA 153/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2010-11
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 234ASection 271Section 37

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 153 /Ahd/2017 Assessment Year 2010-11 The DCIT, M/s. Rosebys Interiors Circle-3(1)(1), India Ltd., GHCL Ahmedabad Vs House, Opp. Punjabi (Appellant) Hall, Nr. Navrangpura, Ahmedabad PAN: AADCR8816M (Respondent) Assessment Year 2010-11 M/s. Rosebys Interiors The ACIT, India Ltd., GHCL House, Circle-5, Opp. Punjabi Hall, Nr. Vs Ahmedabad Navrangpura, Ahmedabad (Respondent) PAN: AADCR8816M (Appellant) Assessee by: Shri Mukund Bakshi, A.R. Revenue by: Shri Sudh…

Deputy Commissioner of Income Tax-6(1)(2), Mumbai vs. M/S. Axis Asset Management Co. Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 5380/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Sept 2021AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. Nos. 5380 & 5381/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16) बिधम/ Dcit-6(1)(2) M/S. Axis Asset Management Room No.506, 5Th Floor, Co. Ltd. Vs. Axis House, 1St Floor, C-2, Aayakar Bhavan, Maharshi Karve Road, Mumbai- Wadala International Centre, 400020. Panduranga Budhkar Marg, Worli, Mumbai-400025. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahca5892 (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Brajendra Kumar (Dr) Assessee By: Shri Fenil Bhatt (Ar) सुनवाई की तारीख / Date Of Hearing: 04/08/2021 घोषणा की तारीख /Date Of Pronouncement: 27/09/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2014-15 & 2015-16. Ita. No.5380/Mum/2019 2. The Revenue Has Filed The Present Appeal Against The Order Dated 23.04.2019 Passed By The Cit(A)-12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2014-15. Ita Nos. 5380 & 5381/Mum/2019 A.Ys.2014-15 & 2015-16 3. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Fenil Bhatt (AR)For Respondent: Shri Brajendra Kumar (DR)
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM (Hearing through Video Conferencing Mode) आयकर अपील सं/ I.T.A. Nos. 5380 & 5381/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16) बिधम/ DCIT-6(1)(2) M/s. Axis Asset Management Room No.506, 5th Floor, Co. Ltd. Vs. Axis House, 1st Floor, C-2, Aayakar Bhavan, Maharshi Karve Road, Mumbai- Wadala International Centre, 400020. Panduranga Budhkar Marg, Worli, Mumbai-400025. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHCA5892 (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Brajendra…

Sunil Saigal, New Delhi vs. ITO, Ward-31(1), New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 8674/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Sept 2021AY 2015-16

Bench: Shri R.K. Panda

For Appellant: Shri Sanjay Sood, C.AFor Respondent: Shri Vijay Kumar Kataria, SR DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-2” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.8674/Del./2019 Assessment Year 2015-2016 Shri Sunil Saigal, The Income Tax Officer, B-10, Geetanjali Enclave, Ward – 31(1), Room vs. New Delhi - 110 017 No.1308, Civic Centre, Delhi. PAN ALPPS5156B (Appellant) (Respondent) For Assessee : Shri Sanjay Sood, C.A. For Revenue : Shri Vijay Kumar Kataria, SR DR Date of Hearing : 27.07.2021 Date of Pronouncement : 16.09.2021 ORDER This appeal filed by the Assessee is directed against the order dated 30.08.2019 of the Ld. CIT(A)…

Deputy Commissioner of Income Tax-6(1)(2), Mumbai vs. M/S. Axis Asset Management Co. Ltd, Mumbai

In the result, revenue’s appeal is dismissed

ITA 5379/MUM/2019[2013-14]Status: DisposedITAT Mumbai13 Jul 2021AY 2013-14

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 5379/Mum/2019 (Assessment Year 2013-14) Vs. Axis Asset Management DCIT-6(1)(2) Room No.506, 5th Floor Co.Ltd. Aaykar Bhawan Axis House, 1st Floor M.K.Road, C-2, Wadala International Mumbai-400 020 Center, Panduranga Budhkar Marg Worli, Mumbai-400 025 PAN : AAHCA5892J (Appellant) (Respondent) Assessee by Shri Percy Pardiwala Department by Shri Anoop Date of Hearing 19.05.2021 Date of Pronouncement 13.07.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the…

H-One India (P) Ltd., Uttar Pradesh vs. ACIT, Noida

The appeal of the assessee is partly allowed

ITA 4872/DEL/2009[2003-04]Status: DisposedITAT Delhi13 Nov 2015AY 2003-04

Bench: Shri R. S. Syal & Smt Suchitra Kamblei.T.A .No.-4872/Del/2009 (Assessment Year-2003-04)

…1 ITA NO. 4872.DEL.2009 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-4872/Del/2009 (ASSESSMENT YEAR-2003-04) H-One India (P) Ltd. vs ACIT 12, Udyog Vihar Noida Circle Greater Noida Noida Uttar Pradesh (Respondent) AAACH3032L (APPELLANT) Appellant by Ms D.D. Bansal, CA Respondent by Ms. Anima Barnwal, Sr. DR Date of Hearing 20.10.2015 Date of Pronouncement 13.10.2015 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 13/10/2009 passed by Ld. CIT(A)’s Gha…