ACIT v. Gitanjali Exports Corporation Ltd.

81 Taxmann.com 452Reported decision2017#16146 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 144C(3)Section 14ASection 80D(2)(iii)Section 92BSection 92CA(3)Section 143(3)Section 143(3)(ii)Section 250

Judgments citing ACIT v. Gitanjali Exports Corporation Ltd.

DCIT Central Circle-1(1), Mumbai vs. S Vinodkumar Diamonds Private Limited, Mumbai

Accordingly, Ground No.1 & 2 raised by the Revenue are treated as allowed for statistical purpose

ITA 2282/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Oct 2025AY 2012-13

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

For Appellant: Shri Vartik ChoksiFor Respondent: Shri Pravin Salunkhe
Section 143(3)(ii)Section 144C(3)Section 14ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER & Deputy Commissioner of Income Tax Central Circle 1(1), Mumbai Pratishtha Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs S. Vinodkumar Diamonds Private Limited BW-3010, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai – 400051. Maharashtra …………. Respondent [PAN:AAICS5514N] Appearance For the Appellant/Department : Shri Pravin Salunkhe For the Respondent/Assessee : Shri Vartik Choksi Date Conclusion of hearing : 17.09.2025 Pronouncement of order : 27.10.…

DCIT Central Circle-1(1), Mumbai vs. S Vinodkumar Diamonds Private Limited, Mumbai

Accordingly, Ground No.1 & 2 raised by the Revenue are treated as allowed for statistical purpose

ITA 2281/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Oct 2025AY 2013-14

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

For Appellant: Shri Vartik ChoksiFor Respondent: Shri Pravin Salunkhe
Section 143(3)(ii)Section 144C(3)Section 14ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER & Deputy Commissioner of Income Tax Central Circle 1(1), Mumbai Pratishtha Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs S. Vinodkumar Diamonds Private Limited BW-3010, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai – 400051. Maharashtra …………. Respondent [PAN:AAICS5514N] Appearance For the Appellant/Department : Shri Pravin Salunkhe For the Respondent/Assessee : Shri Vartik Choksi Date Conclusion of hearing : 17.09.2025 Pronouncement of order : 27.10.…

DCIT-14(2)(2), Mumbai vs. M/S Pfizer Products (India) Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 2586/MUM/2019[2006-07]Status: DisposedITAT Mumbai11 Feb 2021AY 2006-07

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Mr. Vishal Kalra, ARFor Respondent: Revenue by Ms. Shreekala Pardeshi, DR
Section 143(3)Section 192Section 194CSection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 DCIT-14(2)(2), M/s Pfizer Products (India) Room No. 461, 4th floor, Vs. Pvt. Ltd., Aayakar Bhavan, M.K. Road, The Capital, 1802/1901, Plot Marine Lines, No. C-70, G Block, Bandra Mumbai-400 020. Kurla Complex, Bandra (E), Mumbai-400 051. PAN No. AADCP 8985 B Appellant Respondent : Revenue by Ms. Shreekala Pardeshi, DR Assessee by : Mr. Vishal Kalra, AR : Date of Hearing 11/02/2021 : 11/02/2021 Date of Pronouncement ORDER PER N.K. PRADHAN, A.M…

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 1245/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Oct 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1058/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 4 (1), vs. M/s. Consulting Engineering Services New Delhi. (India) Pvt. Ltd., 57, Manjusha Building, New Delhi – 110 019. (PAN : AAACC5110G) ITA No.1245/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. Consulting Engineering Services vs. DCIT, Circle 4 (1), (India) Pvt. Ltd., New Delhi. 3rd Floor, Platinum Tower, 184, Udyog Vihar Phase 1, Gurgaon – 122 016 (Haryana). (PAN : AAA…

DCIT, New Delhi vs. Consulting Engineering Services (India) Pvt. Ltd, New Delhi

ITA 1058/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Oct 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1058/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 4 (1), vs. M/s. Consulting Engineering Services New Delhi. (India) Pvt. Ltd., 57, Manjusha Building, New Delhi – 110 019. (PAN : AAACC5110G) ITA No.1245/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. Consulting Engineering Services vs. DCIT, Circle 4 (1), (India) Pvt. Ltd., New Delhi. 3rd Floor, Platinum Tower, 184, Udyog Vihar Phase 1, Gurgaon – 122 016 (Haryana). (PAN : AAA…

S. Vinodkumar Diamonds P.Tld, Mumbai vs. DCIT 5(3), Mumbai

In the result this ground of appeal is also partly allowed

ITA 79/MUM/2015[2009-10]Status: DisposedITAT Mumbai03 Aug 2020AY 2009-10

Bench: Shri Pawan Singh & Shri Rajesh Kumars. Vinodkumar Diamonds, Dcit – 5(3), बनाम/ Pvt Ltd., Mumbai. Vs. Off No. Bw 3010, Bharat Diamond Bourse, Bandra (E), Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics514N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri P.J. Pardiwala, SeniorFor Respondent: Shri Uodol Raj Singh, Sr-DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER S. Vinodkumar Diamonds, DCIT – 5(3), बनाम/ Pvt Ltd., Mumbai. Vs. Off No. BW 3010, Bharat Diamond Bourse, Bandra (E), Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICS514N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri P.J. Pardiwala, Senior Advocate with Sh. Madhur Aggarwal Advocate ""यथ" क" ओर से/Respondent by : Shri Uodol Raj Singh, Sr-DR 30/07/2020 सुनवाई क" तार"ख / Date of Hearing घोषणा क" तार"ख /Date of Pronouncement 03/08 /20…

ACIT v. Gitanjali Exports Corporation Ltd. (81 Taxmann.com 452) — Cited in 6 Judgments | BharatTax