Arham Pumps v. DCIT

140 Taxmann.com 204Income Tax Appellate Tribunal2022#6656 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(1)(a)Section 36(1)(va)Section 143(1)Section 2(24)(xviii)Section 139(1)Section 142(1)Section 43(1)Section 143(2)

Issues it is cited on

section 2(24)(xviii)section 143(1)(a)(ii)section 43(1)section 143(1)(a)(iv)icdssection 2(24)(x)computer softwaresection 143(1)(a)section 36(1)(iv)section 2(24)section 10aasection 36(1)(va)

Judgments citing Arham Pumps v. DCIT

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…does not Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 contain any query regarding application of section 2(24) (xviii) or about any mismatch. The Reliance is placed on the following judgments in this regards. A. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.). B. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata - Trib.). C. Kailash Narayan Shridhar [2025] 177 taxmann.com 755 (Ahmedabad - Trib.).” 34. We have heard the rival contentions and perused the record placed before us. Two fold issues have been raised by the Revenue, firstly the adjustment made by CPC addi…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…does not Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 contain any query regarding application of section 2(24) (xviii) or about any mismatch. The Reliance is placed on the following judgments in this regards. A. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.). B. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata - Trib.). C. Kailash Narayan Shridhar [2025] 177 taxmann.com 755 (Ahmedabad - Trib.).” 34. We have heard the rival contentions and perused the record placed before us. Two fold issues have been raised by the Revenue, firstly the adjustment made by CPC addi…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…does not Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 contain any query regarding application of section 2(24) (xviii) or about any mismatch. The Reliance is placed on the following judgments in this regards. A. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.). B. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata - Trib.). C. Kailash Narayan Shridhar [2025] 177 taxmann.com 755 (Ahmedabad - Trib.).” 34. We have heard the rival contentions and perused the record placed before us. Two fold issues have been raised by the Revenue, firstly the adjustment made by CPC addi…

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…does not Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 contain any query regarding application of section 2(24) (xviii) or about any mismatch. The Reliance is placed on the following judgments in this regards. A. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.). B. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata - Trib.). C. Kailash Narayan Shridhar [2025] 177 taxmann.com 755 (Ahmedabad - Trib.).” 34. We have heard the rival contentions and perused the record placed before us. Two fold issues have been raised by the Revenue, firstly the adjustment made by CPC addi…

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…does not Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 contain any query regarding application of section 2(24) (xviii) or about any mismatch. The Reliance is placed on the following judgments in this regards. A. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.). B. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata - Trib.). C. Kailash Narayan Shridhar [2025] 177 taxmann.com 755 (Ahmedabad - Trib.).” 34. We have heard the rival contentions and perused the record placed before us. Two fold issues have been raised by the Revenue, firstly the adjustment made by CPC addi…

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025
Section 2(24)(xviii)Section 43

…n30\nShriniwas Engineering Auto\nComponents Pvt. Ltd.\nA.Ys.2016-17 to 2020-21\ncontain any query regarding application of section 2(24) (xviii) or\nabout any mismatch.\nThe Reliance is placed on the following judgments in this regards.\nA. Arham Pumps [2022] 140 Taxmann.com 204 (Ahmedabad - Trib.).\nB. Camellia Educare Trust [2023] 152 taxmann.com 304 (Kolkata -\nTrib.).\nC. Kailash Narayan Shridhar [2025] 177 taxmann.com 755\n(Ahmedabad - Trib.).\n34. We have heard the rival contentions and perused the\nrecord placed before us. Two fold issues have been raised by\nthe Revenue, firstly the adjustment made by CPC…

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

AALIDHRA TEXFAB PRIVATE LIMITED,SURAT vs. CPC CURRENT JURISDICTION- DCIT,CIRCLE 1(1)(1),SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 153/SRT/2025[2023-24]Status: DisposedITAT Surat19 Aug 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.153/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Aalidhara Texfab Pvt. Ltd., Vs. Cpc, 2, Functional Estate, New Industrial Current Jurisdiction: Estate, Road No.6, Udhna, Surat – Dcit, Circle – 1(1)(1), 394210, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasca8215E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 19/08/2025

Section 115BSection 143(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.153/SRT/2025 Assessment Year: (2023-24) (Hybrid Hearing) Aalidhara Texfab Pvt. Ltd., Vs. CPC, 2, Functional Estate, New Industrial Current Jurisdiction: Estate, Road No.6, Udhna, Surat – DCIT, Circle – 1(1)(1), 394210, Gujarat Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASCA8215E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 02/07/2025 Date of Pronouncement 19/08/2025 आदेश / O R…

POWER RESEARCH AND DEVELOPMENT CONSULTANTS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(1)(1), BENGALURU

In the result, the additional ground is allowed

ITA 1100/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Power Research and Development Consultants Pvt. Ltd., 5, 11th Cross, II Stage, The Deputy West of Chord Road, Commissioner of Mahalakshmipuram Income Tax, Layout, Circle – 3(1)(1), Rajajinagara, Bengaluru. Vs. Bengaluru – 560 086. Karnataka. PAN: AABCP3291J APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, Advocate Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 30-06-2025 ORDER PER…

ITO(EXEMPTIONS)-2(2), MUMBAI, MUMBAI vs. P N AMERSEY EDUCATIONAL TRUST, MUMBAI

In the result, the revenue’s appeal is dismissed, and the cross-objection of the assessee is allowed

ITA 3192/MUM/2025[2021-22]Status: DisposedITAT Mumbai24 Jun 2025AY 2021-22

Bench: Shri Beena Pillai & Smt. Renu Jauhriito(Exemptions)-2(2) Vs. P N Amersey Educational 614, 6Th Floor, Trust Mtnl Building, Laburnum House, Cumballa Hill, Laburnum Road, Peddar Road, Grant Road S.O, Mumbai-400026. Mumbai-400007. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0038K Appellant .. Respondent & Co No. 143/Mum/2025 (Arising Out Of Ita No. 3192/Mum/2025) P N Amersey Educational Vs. Ito(Exemptions)-2(2) Trust 614, 6Th Floor, Arvind House, Mtnl Building, Cs No180/1, Cumballa Hill, Quay Street, Peddar Road, Darukahana-400010. Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0038K Appellant .. Respondent

For Appellant: Ms. Kinjal BhutaFor Respondent: Mr. Virabhadra S. Mahajan, Sr
Section 11Section 12ASection 143(1)Section 234CSection 250Section 3(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITO(Exemptions)-2(2) Vs. P N Amersey Educational 614, 6th Floor, Trust MTNL Building, Laburnum House, Cumballa Hill, Laburnum Road, Peddar Road, Grant Road S.O, Mumbai-400026. Mumbai-400007. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATP0038K Appellant .. Respondent & CO No. 143/MUM/2025 (Arising out of ITA No. 3192/MUM/2025) P N Amersey Educational Vs. ITO(Exemptions)-2(2) Trust 614, 6th Floor, Arvind House, MTNL Building, CS NO180/1, Cumballa Hill, Quay Street, Peddar Road, Daruk…

SATARA EDUCATION SOCIETY,SATARA vs. DCIT (E) CIRCLE, PUNE, PUNE

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

ITA 1054/PUN/2024[2020-21]Status: DisposedITAT Pune06 Dec 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1054/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. Dcit (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. Pan : Aabts9280K Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By Shri Ajay Kumar Keshari : Date Of Hearing 08.10.2024 : Date Of Pronouncement : 06.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2024 Passed By Ld. Addl./Jcit(A), Thiruvanantpuram For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Erred In Laws & On Facts In Confirming The Appellant'S Income Assessed By The Learned Ao Amounting To Rs.11,68,77,245/- Instead Of Returned Income Of "Nil" As Declared By Appellant.

For Appellant: Shri Kishor Phadke
Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1054/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. DCIT (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. PAN : AABTS9280K Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by Shri Ajay Kumar Keshari : Date of hearing 08.10.2024 : Date of pronouncement : 06.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.…

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021
For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

M/S. CHECKMATE SERVICES PVT. LTD.,,VADODARA vs. THE ADIT, CPC, BANGALORE PRESENT JURIDICTION THE DY. CIT, CIRCLE-1(1)(1), , VADODARA

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/s. Checkmate ADIT, CPC, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower, & Suvas Colony, Fatehgunj, Dy.CIT Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC8465A (Appellant) .. (Respondent) Shri M. R. Sahu, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by…

FORTUM SAR B.V.,NETHERLANDS vs. DCIT, CIRCLE-1(3)(1) INT. TAXATION, DELHI

In the result, appeal is allowed as indicated above

ITA 2028/DEL/2023[2022-23]Status: DisposedITAT Delhi27 Jun 2024AY 2022-23

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2022-23

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment year: 2022-23 Fortum SAR B.V. Vs Assistant Director of Income Lage Mosten 55, 4822 Breda, Tax, Central Processing The Netherlands. Centre, Bengaluru DCIT- 1(3)(1), International PAN- AADCF 9813 E Taxation, Delhi. APPELLANT RESPONDENT Assessee represented by Shri S.K. Aggarwal, CA Department represented by Shri Vijay B vasanta, CIT (DR) Date of hearing 13.06.2024 Date of pronouncement 27.06.2024 O R D E R PER SAKTIJIT DEY, VP: The captioned appeal, by…

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 10ASection 139(1)Section 143(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Deputy Commissioner of Vs. M/s. DBS Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. PAN : AAFCD5584N (Appellant) (Respondent) C.O.No.2/HYD/2023 Assessment Year 2019-20 DBS Technology Services India Vs. Deputy Commissioner of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. PAN : AAFCD5584N (Cross Objector / (Appellant/Revenue) Respondent) Assess…

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2023[2017-18]Status: DisposedITAT Jaipur14 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri A.S. Nehra, Addl.CIT
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 96/JPR/2023 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 cuke M/s. Vaibhav Global Ltd. DCIT, Vs. K-6B, Fateh Tiba, Adarash Nagar Circle-4, Jaipur. Jaipur- 302004 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA & Shri Rohan Sogani, CA jktLo dh v…