American Express (India) P. Ltd. v. PCIT

166 Taxmann.com 91High Court2024#15097 most cited
6

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

Issues it is cited on

Judgments citing American Express (India) P. Ltd. v. PCIT

BHARAT SERUMS AND VACCINES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 15(1)(2), MUMBAI

In the result, grounds of appeal raised by the assessee are allowed

ITA 2780/MUM/2025[2020-2021]Status: DisposedITAT Mumbai18 Nov 2025AY 2020-2021

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Serums & V/S. Deputy Commissioner Of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3Rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Manoj Mundra,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr.DR)
Section 142(1)Section 143(3)Section 263Section 37(1)Section 80GSection 80G(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL”B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Bharat Serums and v/s. Deputy Commissioner of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Manoj Mundra,AR Respondent by : Shri Leyaqat Ali Aafaqui (Sr.DR) Date of Hearing 01.10.2025 Date of Pronouncement 18.11.2025 आदेश / O R D E…

MAHANSARIA ENTERPRISES PVT LTD,MUMBAI vs. PR. CIT, MUMBAI-5, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2158/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Vipul Joshi, Adv. &For Respondent: Shri Satyaprakash R. Singh, CIT-DR
Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner of Limited, Income Tax (PCIT), 301-304, 3rd Floor, vs. Room No. 515, 5th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 PAN : AAACY1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, CIT-DR Date of Hear…

SHRIRAM FINANCE LIMITED,CHENNAI vs. PCIT, CHENNAI

In the result, both the appeal filed by the assessee is allowed

ITA 1640/CHNY/2024[2018-19]Status: DisposedITAT Chennai03 Jan 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1640/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Shriram Finance Ltd., The Principal Commissioner Of (Formerly Known As Shriram Vs. Income Tax-3, Transport Finance Company Ltd.,) Chennai. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy,Chennai-600 032. [Pan: Aaacs 7018R]

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 143(2)Section 143(3)Section 263Section 80G

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1640/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Shriram Finance Ltd., The Principal Commissioner of (formerly known as Shriram Vs. Income Tax-3, Transport Finance Company Ltd.,) Chennai. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy,Chennai-600 032. [PAN: AAACS 7018R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shr…

American Express (India) P. Ltd. v. PCIT (166 Taxmann.com 91) — Cited in 6 Judgments | BharatTax