Capstone Securities Analysis Pvt. Ltd. v. Dy. Commissioner of Income Tax, Circle-1(1), Pune

85 Taxmann.com 270Reported decision2017#21496 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 11 Section 115 TD Section 12 AB (4)Section 127 Section 127(2)(a)Section 12A Section 12A/12AA/12AB Section 12AA(3)

Issues it is cited on

section 120 section 12 transfer person company india business

Judgments citing Capstone Securities Analysis Pvt. Ltd. v. Dy. Commissioner of Income Tax, Circle-1(1), Pune

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri

Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

Arun Bhardwaj, Delhi vs. ACIT Circle 1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2024[2010-2011]Status: DisposedITAT Jaipur08 Jan 2025AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 139(1)Section 147Section 148Section 234ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1190/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Arun Bhardwaj, cuke The ACIT, Vs. C-70, Shakti Nagar Ext., Circle-1, Delhi. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ACAPB 2124 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Jain, Advocate & Shri Ashok Kumar Gupta, CA. Revenue by : Shri Gautam Singh Choud…

Jeeri Keerthana Reddy, Mumbai vs. ITO Ward- 19(2)(4), Mumbai

ITA 3224/MUM/2023[2017-18]Status: DisposedITAT Mumbai15 Jan 2024AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2017-18 Jeeri Keerthana Reddy Vs. Income Tax Officer, 382, 1St Cross Road, Koramangala Ward 19(2)(4), 4Th Block, Bengaluru – 560 008. Mumbai (Respondent) Pan : Allpj0661L (Appellant)

For Appellant: Shri Vijay Mehta &For Respondent: Smt. Vranda U. Matkari

Section 120Section 143(1)Section 143(2)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2017-18 Jeeri Keerthana Reddy Vs. Income Tax Officer, 382, 1st Cross Road, Koramangala Ward 19(2)(4), 4th Block, Bengaluru – 560 008. Mumbai (Respondent) PAN : ALLPJ0661L (Appellant) Appellant by : Shri Vijay Mehta & Shri Ashutosh R Patare Respondent by : Smt. Vranda U. Matkari Date of Hearing : 16/11/2023 Date of Pronouncement : 15/01/2024 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : This is an appeal by the assessee challenging the order…

Shri Rajendra Gupta, Kishangarh vs. Deputy Commissioner of Income Tax, Circle-1, Ajmer

In the result, the appeal of the assessee is allowed

ITA 1038/JPR/2018[2015-16]Status: DisposedITAT Jaipur25 Apr 2019AY 2015-16

Bench: The Hon’Ble Itat For The First Time, For Which No Further Investigation Of Facts Is Required. Therefore, The Same May Kindly Be Admitted In View Of The Decision Of Hon’Ble Supreme Court In The Case Of Ntpc Ltd Vs. Cit 229 Itr 383(Sc)}. 2. The Assessee Has Raised The Said Additional Ground On The Issue

For Appellant: Shri O.P. Batheja, ITP,ld.ARFor Respondent: Smt. Anuradha, JCIT, ld.DR

Section 127Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1038/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Rajendra Gupta D.C.I.T, Circle-1, Ajmer Vs. C/o O.P Batheja, Income Tax Practioner, D-18 Anand Vihar Railway Colony, Jagatpura, Jaipur-302017. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPG3181H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri O.P. Batheja, I…