CIT, Mumbai v. Parle Soft Drinks (Bangalore (P.) Ltd.

97 Taxmann.com 136Supreme Court of India2018#21690 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17Section 2(14)Section 2(24)Section 2(47)

Judgments citing CIT, Mumbai v. Parle Soft Drinks (Bangalore (P.) Ltd.

Milan Saini, Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 2335/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17Section 250(6)Section 28

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Milan Saini, Vs. DCIT, 37, Centrum Plaza, DLF Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) PAN: BRAPS1366P (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Sr. Adv. Shri Deepesh Garg, Adv. & Ms. Shaurya Jain, CA Department by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 11.08.2025 Date of pronouncement: 28.10.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by assessee is against order dated 22.01.20…

ACIT Cent .Cir6(4), Mumbai vs. M/S. Kenneth Builders & Developers Ltd, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2396/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 Dec 2022AY 2017-18

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Asstt. Commissioner Vs. Kenneth Builders & Of Income Tax, Cc-6(4) Developers Limited Room No. 1925, 19Th 15Th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacck8268P Appellant .. Respondent

For Appellant: Rakesh RanjanFor Respondent: K. Gopal & Om Kandalkar
Section 115JSection 143(2)

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Kenneth Builders & of Income Tax, CC-6(4) Developers Limited Room No. 1925, 19th 15th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCK8268P Appellant .. Respondent Appellant by : Rakesh Ranjan Respondent by : K. Gopal & Om Kandalkar Date of Hearing 20.10.2022 Date of Pronouncement 30.12.20…

Assistant Commissioner of Income-Tax, Circle - 3, Pune vs. Rohan and Rajdeep Infrastructure, Pune

ITA 692/PUN/2019[2015-16]Status: DisposedITAT Pune04 Nov 2022AY 2015-16
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sardar Singh Meena, CIT-DR &
Section 143(3)Section 144ASection 28Section 80

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.572/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Rohan and Rajdeep Infrastructure, CTS No. 2254, 1 Modibaug, 3rd Floor, Ganeshkhind Road, Shivaji Nagar, PUNE – 411 016 .......अपीलाथ" / Appellant PAN : AAFFR9455F बनाम / V/s. ……""यथ" / Respondent DCIT, Circle - 3, Pune आयकर अपील सं. / ITA No.692/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 ……""यथ" / Respondent ACIT, Circle - 3, Pune बनाम / V/s. Rohan and Rajdeep Infrastructure, CTS No.…

Rohan and Rajdeep Infrastructure, Pune vs. Deputy Commissioner of Income-Tax, Circle - 3, Pune

ITA 572/PUN/2019[2015-16]Status: DisposedITAT Pune04 Nov 2022AY 2015-16
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sardar Singh Meena, CIT-DR &
Section 143(3)Section 144ASection 28Section 80

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.572/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Rohan and Rajdeep Infrastructure, CTS No. 2254, 1 Modibaug, 3rd Floor, Ganeshkhind Road, Shivaji Nagar, PUNE – 411 016 .......अपीलाथ" / Appellant PAN : AAFFR9455F बनाम / V/s. ……""यथ" / Respondent DCIT, Circle - 3, Pune आयकर अपील सं. / ITA No.692/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 ……""यथ" / Respondent ACIT, Circle - 3, Pune बनाम / V/s. Rohan and Rajdeep Infrastructure, CTS No.…

CIT, Mumbai v. Parle Soft Drinks (Bangalore (P.) Ltd. (97 Taxmann.com 136) — Cited in 4 Judgments | BharatTax