ACIT v. People Strong HR Services (P) Ltd.

134 Taxmann.com 351High Court2022#14860 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 142(1)Section 143(3)Section 144B Section 145 Section 270A Section 37 Section 92CA

Issues it is cited on

revenue expenditure section 37(1)capital expenditure section 37 previous year company section 143(3)india total income business section 14 interest

Judgments citing ACIT v. People Strong HR Services (P) Ltd.

M/S. Bandhan Bank Ltd. (Erstwhile Ghosh Finance Ltd), Kolkata vs. DCIT, Cir-5(1), Kol, Kolkata

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR

Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s Bandhan Bank Limited, Deputy Commissioner of (Erstwhile Gruh Finance Income Tax – 5(1), Kolkata, Limited Merged with Bandhan Aayakar Bhawan, P-7, Bank Ltd. w.e.f 01.01.2019), Vs Chowringhee Square, DN-32, Salt Lake City, Sector-V, Kolkata - 700069 Kolkata - 700091 (PAN: AAACG7010K) (Appellant) (Respondent) Present for: Appellant by : Shri Biswanath Paul, FCA Respondent by : Shri Subhro Das, Addl. CIT, Sr. DR Date of Hearing : 11.07.2024 Date of Pr…

Deputy Commissioner of Income Tax Central Circle 1(1), Ahmedabad vs. Astral Limited, Ahmedabad

In the result, ground number 2 of the Department’s appeal is dismissed

ITA 921/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2018-19

Bench: The First Appellate Authority Which Has Been Decided By The Ld. Cit(A) Vide The Impugned Order. The Revenue Is In Appeal Us Before Us.

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Pratik Sharma, Sr. D.R

Section 143(3)Section 144C(3)Section 14ASection 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2018-19 The DCIT, Astral Limited Central Circle-1(1), 207/1, Astral House, Ahmedabad Vs B/H Rajpath Club (Appellant) Off S.G. Highway, Ahmedabad-380059 PAN: AABCA2951N (Respondent) Assessee by: Shri Vartik Choksi, A.R. Revenue by: Shri Pratik Sharma, Sr. D.R. Date of hearing : 22-05-2024 Date of pronouncement : 04-06-2024 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the Revenue against the order…

Microchip Technology (India) Private Limited, Bengaluru vs. DCIT Circle 4(1)(1), Bmtc Building, Koramangala

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 817/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Biju M.K., CIT-DR

Section 143(2)Section 143(3)Section 25oSection 270ASection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Microchip Technology (India) Pvt. Ltd., The Deputy No. 149B EPIP Industrial Commissioner of Area, Income Tax, First Phase Whitefield, Circle – 4(1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AABCM9868J APPELLANT RESPONDENT Assessee by : Shri Sumeet Khurana, CA Revenue by : Shri Biju M.K., CIT-DR Date of Hearing : 18-04-2024 Date of Pronouncement : 16-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order d…

DCIT, Cir-5(1), Kolkata vs. M/S. Bandhan Bank Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 370/KOL/2022[2017-2018]Status: DisposedITAT Kolkata27 Mar 2023AY 2017-2018

Bench: Shri Sajnay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Biswanath Paul, CAFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 143(3)Section 17(2)(vi)Section 192Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SAJNAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Deputy Commissioner of Bandhan Bank Ltd., Income-tax, Circle-5(1), Vs. DN-32, Saltlake Sector-V, Kolkata Kolkata-700091. (PAN: AAGCB1323G) (Appellant) (Respondent) Present for: Appellant by : Shri Biswanath Paul, CA Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 11. 01.2023 Date of Pronouncement : 27.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of Ld. CITA), National…

Novo Nordisk India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 611/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Aug 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Shreya Loyalka, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.611/Bang/2021 Assessment year : 2016-17 Novo Nordisk India Pvt. Ltd., Vs. The Additional/Joint/ Plot No.32, 47-50, EPIP Area, Deputy/Assistant Whitefield, Commissioner of Income Bangalore- 560 066. Tax/ITO, PAN: AAACN 7425M National Faceless Assessment Centre, Delhi. APPELLANT RESPONDENT Appellant by : Smt. Shreya Loyalka, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.08.2022 Date of Pronouncement : 10.08.2022 O…

Centum Learning Ltd., New Delhi vs. DCIT, Circle-5(2), New Delhi

In the result, for the statistical purposes, this appeal is

ITA 5067/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Mar 2022AY 2013-14

Section 143(3)Section 145Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s Centum Learning Dy. Commissioner of Limited Income Tax, Circle-5(2), 127, Neelagagan, New Delhi. Mandi Road Sultanpur, Vs. Mehrauli, New Delhi-110 030. PAN-AADCB 3842R (Appellant) (Respondent) Appellant By Sh. Sh. Anil Bhalla, CA Respondent by Ms. Yagya Saini Kakkar, CIT- DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)…