Acumen Fund Advisory Services India Pvt. Ltd. v. DCIT

50 Taxmann.com 317Reported decision2014#21011 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 153A Section 2(47)Section 45(1)Section 53A Section 54F

Judgments citing Acumen Fund Advisory Services India Pvt. Ltd. v. DCIT

Sahodhar Reddy Muddasani, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1619/HYD/2025[2016-17]Status: DisposedITAT Hyderabad15 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1619/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Sahodhar Reddy Vs. Dy.Cit Muddasani Central Circle 1(3) Hyderabad Hyderabad Pan:Aelpm9122N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Shri C Maheshwar Reddy राज" व "ारा/Revenue By: Shri Sankar Pandi P, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Sahodhar Reddy Muddasani (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”) Dated 24.09.2025 For The A.Y. 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: CA Shri C Maheshwar ReddyFor Respondent: Shri Sankar Pandi P, Sr. DR

Section 132Section 153ASection 2(47)Section 2(47)(v)Section 45(1)Section 53A

…ITA No 1619 of 2025 Sahodhar Reddy Muddasani आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1619/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Sahodhar Reddy Vs. Dy.CIT Muddasani Central Circle 1(3) Hyderabad Hyderabad PAN:AELPM9122N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Shri C Maheshwar Reddy राज" व "ारा/Revenue by: Shri Sankar Pandi P, Sr. DR सुनवाई की ता…

Iiml Assets Advisors Ltd, Mumbai vs. DCIT Cir 7(2), Mumbai

In the result, appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 4060/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm M/S. Iiml Assets Advisors Ltd., Vs. The Deputy Commissioner Formerly Known As Saffron Asset Of Income-Tax Advisors Pvt. Ltd.,) Circle – 7(2), The Il & Fs Financial Centre Room No.624, Plot No.C-22, G-Block, Bandra Aayakar Bhavan Kurla Complex, M.K.Road Bandra (E) Mumbai – 400 020 Mumbai – 400 051 Pan/Gir No.Aajcs5304B Appellant) .. Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM M/s. IIML Assets Advisors Ltd., Vs. The Deputy Commissioner Formerly known as Saffron Asset of Income-Tax Advisors Pvt. Ltd.,) Circle – 7(2), The IL & FS Financial Centre Room No.624, Plot No.C-22, G-Block, Bandra Aayakar Bhavan Kurla Complex, M.K.Road Bandra (E) Mumbai – 400 020 Mumbai – 400 051 PAN/GIR No.AAJCS5304B Appellant) .. Respondent) Assessee by Shri Gopal Bohra Revenue by Shri V. Jenardhanan Date of Hearing 20/06/2018 Date of Pronouncement 20/06/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): Th…

Warburg Pincus India P. Ltd, Mumbai vs. Asst CIT 3(3), Mumbai

In the result, both the appeals are partly allowed

ITA 6981/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Jan 2017AY 2008-09

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अपीऱ सं. / Ita No. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7Th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 Pan – Aaacw5205E V/S Asstt. Commissioner Of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri N.K. Chand

Section 143(3)Section 144C(13)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA no. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACW5205E v/s Asstt. Commissioner of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 आयकर अपीऱ सं. / ITA no. 1717/Mum./2014 (निर्धार…

Ta Assocites Advisory P.Ltd, Mumbai vs. Dcti Cir 3(3), Mumbai

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

ITA 496/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jan 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2010-11 Ta Associates Advisory P. Ltd. Dcit Cir- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12Th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.Aadct0884H

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,K,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 TA Associates Advisory P. Ltd. DCIT CIR- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.AADCT0884H "नधा"रती क" ओर से / Assessee by Shri Porus Kaka & Shri Divesh Chawla (AR) राज"व क" ओर से / Revenue by Shri N.K. Chand -CIT (DR) सुनवाई क" तार"ख / Date of 18/1/2016 Hearing : 22/01/201…