Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd.

2022 SCC OnLine SC 1280Reported decision2022#23519 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 80-IA(4)(iii)Section 18C(4)Section 21

Issues it is cited on

section 80ia(4)(iii)section 80ia(4)permanent account numbertax benefitsection 21deduction u/s 80iasection 80iaamalgamationsection 115jbsection 80opportunity of being heardprescribed

Judgments citing Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd.

M/S Pantheon Infrastructure Pvt Ltd, Mumbai vs. Dy CIT Circle- 2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 823/MUM/2020[2014-15]Status: DisposedITAT Mumbai08 Apr 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4378/Mum/2018 (Assessment Year :2013-14) & M/s. Pantheon Infrastructure Vs. The Deputy Commissioner Pvt. Ltd., of Income Tax, Logitech Park Circle 2(1)(1), Mumbai Mathuradas Vasanji Road Andheri (E) Mumbai- 400 072 PAN/GIR No.AACCA5266B (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri R.A. Dhyani Date of Hearing 10/02/2025 Date of Pronouncement 08/04/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the ass…

M/S.Pantheon Infrastructure Private Limited, Mumbai vs. DCIT Circle-2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4378/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Apr 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4378/Mum/2018 (Assessment Year :2013-14) & M/s. Pantheon Infrastructure Vs. The Deputy Commissioner Pvt. Ltd., of Income Tax, Logitech Park Circle 2(1)(1), Mumbai Mathuradas Vasanji Road Andheri (E) Mumbai- 400 072 PAN/GIR No.AACCA5266B (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri R.A. Dhyani Date of Hearing 10/02/2025 Date of Pronouncement 08/04/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the ass…

M/S.Pantheon Infrastructure Private Limited, Mumbai vs. DCIT Circle-2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4377/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Apr 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4378/Mum/2018 (Assessment Year :2013-14) & M/s. Pantheon Infrastructure Vs. The Deputy Commissioner Pvt. Ltd., of Income Tax, Logitech Park Circle 2(1)(1), Mumbai Mathuradas Vasanji Road Andheri (E) Mumbai- 400 072 PAN/GIR No.AACCA5266B (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri R.A. Dhyani Date of Hearing 10/02/2025 Date of Pronouncement 08/04/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the ass…