ACIT, International Taxation v. LinkedIn Singapore Pte. Ltd.

180 Taxmann.com 158Supreme Court of India2025#12343 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 148 Section 151 Section 144B Section 148A Section 149 Section 147 Section 133A Section 142(1)

Issues it is cited on

section 151(ii)section 148a(a)sanctioning authority section 148 notice approval under section 151 order under section 148a(d)mli section 148a(d)section 148a(b)specified authority section 148a income escaping assessment

Judgments citing ACIT, International Taxation v. LinkedIn Singapore Pte. Ltd.

DINDAYAL AGARWAL,BERHAMPUR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

In the result, the appeal of the assessee is allowed

ITA 471/CTK/2025[2017-18]Status: DisposedITAT Cuttack16 Mar 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2016-17 Dindayal Agarwal Ito, Ward-1, Berhampur

For Appellant: Shri Pranaya Ku. Mishra, Prashant KumarFor Respondent: Shri Shakeer Ahamed, Sr. DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dindayal Agarwal ITO, Ward-1, Berhampur At-Courtpeta, Engineering Vs School Road, P.O/Dist- Berhampur, Odisha-760004. (PAN: AEXPA5551M) (Appellant) (Respondent) Assessee by : Shri Pranaya Ku. Mishra, Prashant Kumar Mishra & Narahari Swain, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: This is an appeal filed by the assessee against the…

PRADYUMNA KUMAR LATH,JHARSUGUDA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE ,ROURKELA, ROURKELA

In the result, appeal of the assessee stands allowed

ITA 820/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.820/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Vs Acit, Circle Rourkela, Rourkela Pradyumna Kumar Lath, At-Dalki, Po: Jharsuguda, Dist: Jharsuguda-768201 Pan No. :Aaopl 7797 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Sanjib Banerjee, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2026 घोषणा की तारीख/Date Of Pronouncement : 25/02/2026

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjib Banerjee, Sr. DR

Section 148Section 148ASection 151

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.820/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Vs ACIT, Circle Rourkela, Rourkela Pradyumna Kumar Lath, At-Dalki, PO: Jharsuguda, Dist: Jharsuguda-768201 PAN No. :AAOPL 7797 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Sanjib Banerjee, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/02/2026 घोषणा की…

SRI PRATAP CHANDRA TRIPATHY,GANJAM vs. ITO, WARD-1, GANJAM

In the result, appeal of the assessee stands allowed

ITA 731/CTK/2025[2016-17]Status: DisposedITAT Cuttack17 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.731/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2016-2017) Vs Ito, Ward-1, Berhampmur, Ganjam Sri Pratap Chandra Tripathy, Braja Nagar, 1St Lane, Lochapada Road, Berhampur, Ganjam-760001 Pan No. :Acfpt 5072 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Sarangi, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 17/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 17/02/2026

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Vijay Singh, Sr. DR

Section 148Section 148ASection 151

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.731/CTK/2025 ("नधा"रण वष" / Assessment Years : 2016-2017) Vs ITO, Ward-1, Berhampmur, Ganjam Sri Pratap Chandra Tripathy, Braja Nagar, 1st Lane, Lochapada Road, Berhampur, Ganjam-760001 PAN No. :ACFPT 5072 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri S.K.Sarangi, AR राज"व क" ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17/02/2026 घोषणा…

VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 612/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 30Section 69

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), PAN: ASAPP8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri I. Kama Sastry, CA राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 03/12/2025 Hearing: घोषणा की तारीख/Date of 19/12/2025 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, JM: The…

KILARU VENKATA SATISH,KRISHNA DIST vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 933/HYD/2025[2018-19]Status: DisposedITAT Hyderabad17 Dec 2025AY 2018-19

Bench: Us), Which Reads As Under:

Section 147Section 148Section 148ASection 151Section 68

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.933/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2018-19) Kilaru Venkata Satish, VS. DCIT, Krishna District, Central Circle-1(3), Andhra Pradesh. Hyderabad. PAN: AXSPS5783P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri AV Raghuram, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Shri S. Arun Kumar, Sr. AR De…

LAXMI VENKATA KRISHNA RICE CORPORATION,NALGONDA vs. ITO, WARD-1, SURYAPET

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 1700/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Dec 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 148ASection 234ASection 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1700/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2017-18) Laxmi Venkata Krishna Rice VS. Income Tax Officer, Corporation, Ward-1, Nalgonda. Suryapet. PAN: AAEFL6494M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri S. Rama Rao, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Shri S. Arun Kumar, Sr. AR Departme…

SHRI DINESH KUMAR SANGHAI,MUMBAI vs. DCIT, CIR-23(3), MUMBAI

ITA 6346/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Dec 2025AY 2016-17

Section 147Section 148Section 151Section 153CSection 69

…{ "clean_text": "आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JM &\nSHRI ARUN KHODPIA, AM\nI.T.A. No.6346/Mum/2025\n(Assessment Year: 2016-17)\nShri Dinesh Kumar Sanghai,\n588, JB House, 2nd Floor, JSS Road,\nChira Bazar, Mumbai-400002.\nPAN: AANPS9087N\nAssessee-अपीलार्थी / Appellant\nACIT, Circle-23(3),\nMum (W)(92)(197),\nVs. Piramal Chamber, Dr. SS Rao Marg,\nLalbaug, Parel,\nMumbai-400012.\nRevenue- प्रत्यर्थी / Respondent\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nMr. Shankarlal Jain, CA and Satish\nJain,…

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, the appeal of the revenue is dismissed

ITA 833/SRT/2024[2017-18]Status: DisposedITAT Surat25 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.833/Srt/2024

Section 144BSection 148Section 149Section 250

…ITA No.833/SRT/2024/AY 2017-18 Deepesh Vishnu Agarwal IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.833/SRT/2024 Assessment Year: (2017-18) (Physical hearing) ITO, Vs. Ward - 1(2)(1), Surat Deepesh Vishnu Agarwal, A/301, Surya Plaza, Surat City, Magdalla B.O., Surat - 395007 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948P (Appellant) (Respondent) Appellant by Shri Ajay Uke, Sr. DR Respondent by Shri Ramesh Malpani, CA Date of Hearing 01/09/2025 Date of Pronouncement 15/11/2025 आदेश / ORDER…