Aamby Valley Ltd. v. ACIT

102 Taxmann.com 385High Court2019#18600 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 28(iv)Section 56(2)(x)Section 14A Section 194H Section 2(19AA)Section 35ABB Section 35DD Section 36(1)(iii)

Issues it is cited on

section 28(iv)section 47 scheme of arrangement demerger section 56(2)(x)amalgamation section 56(2)fair market value section 56 section 28 section 19 transfer

Judgments citing Aamby Valley Ltd. v. ACIT

Deputy Commissioner of Income Tax-14(2)(1), Mumbai vs. Idea Cellular Limited, Mumbai

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is allowed for statistical purposes

ITA 4513/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Vodafone Idea Limited Vs. The Deputy (Formerly Idea Cellular Limited) Commissioner of 10th Floor, Birla Centurion, Income Tax-3(2) Century Mills Compound Mumbai Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) The Deputy Vs. Vodafone Idea Limited Commissioner of (Formerly Idea Cellular Limited) Income Tax-3(2) 10th Floor, Birla Centurion, Mumbai Century Mills Compound Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB210…

Idea Cellular Limited, Mumbai vs. Deputy Commissioner of Income Tax-3(2), Mumbai

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is allowed for statistical purposes

ITA 4318/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

Dy. Commissioner of Income Tax, Central Circle-3(4), Mumbai vs. Samagra Wealthmax Private Limited, Mumbai

In the result, appeal of the learned AO is dismissed

ITA 2165/MUM/2023[2018-2019]Status: DisposedITAT Mumbai08 Oct 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Dy. Commissioner Of Samagra Wealthmax Income Tax, Private Limited, Central Circle-3(4) 5Th Floor, Sunteck Centre Room No. 1915, 19Th 37-40 Vs. Floor, Subhash Road, Air India Building, Vile Parle East, Nariman Point, Mumbai-400 057 Mumbai-400021 (Appellant) (Respondent) Pan No. Aaqcs5451E

For Appellant: Shri Rakesh Joshi &For Respondent: Shri Dr. Kishor Dhule – CIT

Section 19Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM DY. Commissioner of Samagra Wealthmax Income Tax, private Limited, Central Circle-3(4) 5th Floor, Sunteck Centre Room No. 1915, 19th 37-40 Vs. Floor, Subhash Road, Air India Building, Vile Parle East, Nariman Point, Mumbai-400 057 Mumbai-400021 (Appellant) (Respondent) PAN No. AAQCS5451E Assessee by : Shri Rakesh Joshi & Shri Gaurav Kabra, ARs Revenue by : Shri Dr. Kishor Dhule – CIT DR Date of hearing: 26.07.2024 Date of pronouncement 08.10.2024 O R D E R PER PRASHANT MAHARISHI, AM:…

Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad vs. Vertex Projects LLP (Formerly M/S Vertex Projects Ltd), Hyderabad

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR

Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 ACIT,Circle-10(1) Vs. Vertex Projects LLP Room No.515, 5th Floor, (formerly M/s.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next to PG College. Secunderabad-500 026. PAN : AANFV0232C (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri, CA Revenue by: Shri Rajendra Kumar,CIT-DR Date of hearing: 15.03.2023 Date of pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.…