Agencies Rajasthan (P) Ltd. v. ITO

109 Taxmann.com 139Reported decision#16904 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(35)Section 143(3)Section 153ASection 94(7)Section 132Section 148ASection 10(33)Section 132A

Issues it is cited on

section 94(7)record datesection 94section 10(35)azadi bachao andolannon application of mindcolourable devicetax benefitsection 148a(b)live linkpenny stocksection 34

Judgments citing Agencies Rajasthan (P) Ltd. v. ITO

ACIT CENTAL CIRCLE 8(2) MUMBAI, MUMBAI vs. SUBHKAM VENTURES (I) PRIVATE LIMITED, MUMBAI

Appeals of the revenue are dismissed and the C

ITA 5657/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 May 2025AY 2015-16

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Respondent: Shri Mahendra Bishnoi
Section 10(35)Section 132Section 250Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) ACIT, Central Circle-8(2), Subhkam Ventures (I) Pvt. Ltd. Room No. 658, 6th Floor, 16th Floor, Maker Chamber, Aayakar Bhavan, M.K. Road, Vs. IV 222, Nariman Point, Mumbai-400020. Mumbai-400021. PAN: AAACW1624M Appellant) : Respondent) C.O. 276/Mum/2024 in I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) Subhkam Ventures (I) Pvt. Ltd. ACIT, Central Circle-8(2), 16th Floor, Maker Chamber, Pratishtha Bhavan, 3rd & 4th Floor, IV 222, Nariman Point, Vs. 10…

ACIT CENTRAL CIRCLE 8(2) MUMBAI, MUMBAI vs. SUBHKAM VENTURES (I) PRIVATE LIMITED, MUMBAI

Appeals of the revenue are dismissed and the C

ITA 5622/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 May 2025AY 2018-19

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Respondent: Shri Mahendra Bishnoi
Section 10(35)Section 132Section 250Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) ACIT, Central Circle-8(2), Subhkam Ventures (I) Pvt. Ltd. Room No. 658, 6th Floor, 16th Floor, Maker Chamber, Aayakar Bhavan, M.K. Road, Vs. IV 222, Nariman Point, Mumbai-400020. Mumbai-400021. PAN: AAACW1624M Appellant) : Respondent) C.O. 276/Mum/2024 in I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) Subhkam Ventures (I) Pvt. Ltd. ACIT, Central Circle-8(2), 16th Floor, Maker Chamber, Pratishtha Bhavan, 3rd & 4th Floor, IV 222, Nariman Point, Vs. 10…

ACIT CENTRAL CIRCLE 8(2) MUMBAI, MUMBAI vs. SUBHKAM VENTURES (I) PRIVATE LIMITED, MUMBAI

Appeals of the revenue are dismissed and the C

ITA 5620/MUM/2024[2016-17]Status: DisposedITAT Mumbai20 May 2025AY 2016-17

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Respondent: Shri Mahendra Bishnoi
Section 10(35)Section 132Section 250Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) ACIT, Central Circle-8(2), Subhkam Ventures (I) Pvt. Ltd. Room No. 658, 6th Floor, 16th Floor, Maker Chamber, Aayakar Bhavan, M.K. Road, Vs. IV 222, Nariman Point, Mumbai-400020. Mumbai-400021. PAN: AAACW1624M Appellant) : Respondent) C.O. 276/Mum/2024 in I.T.A. No. 5657/Mum/2024 (Assessment Year: 2015-16) Subhkam Ventures (I) Pvt. Ltd. ACIT, Central Circle-8(2), 16th Floor, Maker Chamber, Pratishtha Bhavan, 3rd & 4th Floor, IV 222, Nariman Point, Vs. 10…

INCOME TAX OFFICER, PIRAMAL CHAMBERS vs. DIBYA TRADING CO LLP, MUMBAI , MAHARASHTRA

In the result, appeal of the revenue is dismissed and cross- objection of the assessee is also dismissed

ITA 4330/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Jan 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Sunil Kumar Singhassessment Year: 2015-16 Income Tax Officer Dibya Trading Co. Llp

For Appellant: Shri Madhur Agrawal & Shri Jay BhahsaliFor Respondent: Shri R.R. Makwana, Sr. DR
Section 10(35)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Income Tax Officer Dibya Trading Co. LLP 202, 2nd Floor, May Building, Vs. Near Princess Street, Mumbai- 400002. PAN: AAIFD 0076 D (Appellant) (Respondent) C.O. No.191/Mum/2024 (Arising out of ITA 4330/Mum/2024) Assessment Year: 2015-16 Dibya Trading Co. LLP Income Tax Officer 202, 2nd Floor, May Building, Vs. Near Princess Street, Mumbai- 400002. PAN: AAIFD 0076 D (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agra…

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…