CIT v. Gera Developments (P.) Ltd.

85 Taxmann.com 127High Court2017#21607 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 263 Section 115BA Section 139(1)Section 37(1)Section 80G Section 80P(2)(d)

Judgments citing CIT v. Gera Developments (P.) Ltd.

WNS GLOBAL SERVICES PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3762/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Oct 2025AY 2020-21

Bench: Shri Pawan Singh & Smt. Renu Jauhriwns Global Services Vs. Pr. Commissioner Of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5Th Floor & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, Lbs Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacw2598L Appellant .. Respondent

For Appellant: Shri. Ajit Shah & Ms. Hetal SanganiFor Respondent: Shri. Arun Kanti Datta – CIT DR

Section 115BSection 139(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER WNS Global Services Vs. Pr. Commissioner of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5th Floor, & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, LBS Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACW2598L Appellant .. Respondent Appellant by : Shri. Ajit Shah & Ms. Hetal Sangani Respondent by : Shri. Arun Kanti Datta – CIT DR Date of Hearing 25.09.2025 Date of Pronouncement 14.10.2025 आद…

OBEROI SKY HEIGHTS CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal filed by the assessee stands allowed without any order as to cost

ITA 2372/MUM/2025[2021-22]Status: DisposedITAT Mumbai04 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankaroberoi Sky Heights Co- Vs. Pr. Cit Operative Housing Society Mumbai – 20 Ltd Cts. No. 1/38/2 Oberoi Sky Heights, Lokhandwala Complex, Andheri (W) Mumbai. Pan/Gir No. Aaaao2095C (Applicant) (Respondent)

Section 142(1)Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Oberoi Sky Heights Co- Vs. Pr. CIT operative Housing Society Mumbai – 20 Ltd Cts. No. 1/38/2 Oberoi Sky Heights, Lokhandwala Complex, Andheri (W) Mumbai. PAN/GIR No. AAAAO2095C (Applicant) (Respondent) Assessee by Shri Dharan Gandhi Revenue by Mr. R.A Dhyani, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 04.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 24.03.2025 passed…

HI-ROCK CONSTRUCTION CO.,MUMBAI vs. PR. CIT - 32 , MUMBAI

In the result, appeal of the assessee is allowed

ITA 4327/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhm/S Hi Rock Construction Co. Pr. Cit -32 C-11, 2Nd Floor, 903, A, Gurukul Tower, Cst No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, Pan: Aaffh6403B Mumbai. Appellant Respondent

For Appellant: Shri Vipul Joshi with Shri Shubham Rathi (AR)For Respondent: Shri B. Srinivas (CIT-DR)

Section 143Section 143(3)Section 254(1)Section 263Section 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER M/s Hi Rock Construction Co. Pr. CIT -32 C-11, 2nd Floor, 903, A, Gurukul Tower, CST No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, PAN: AAFFH6403B Mumbai. Appellant Respondent Appellant by : Shri Vipul Joshi with Shri Shubham Rathi (AR) Respondent by : Shri B. Srinivas (CIT-DR) Date of Hearing : 13.12.2019 Date of Pronouncement : 18.12.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

METROPOLITAN STOCK EXCHANGE OF INDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 14, MUMBAI

In the result, this appeal by the assessee stands partly allowed

ITA 4081/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Oct 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Sumant Chadha &

Section 142Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM I.T.A. No.4081/Mum/2018 (Assessment Year: 2010-11) M/s. Metropolitan Stock Exchange of Principal Commissioner of Income India Pvt. Ltd. Tax Act, 1961 Tax – 14, 4th Floor, Vibgyor Tower, R. No. 469, Aayakar Bhavan, Vs. 4th Floor, M. K. Road, Plot No. C-62, Opp. Trident Hotel, Bandra Kural Complex, Bandra (E), Mumbai-400 020 Mumbai-400 089 PAN/GIR No. AAFCM 6942 F (Appellant) (Respondent) : Appellant by : Shri Sumant Chadha & Shri Jitendra Trivedi : Shri Anadi Varma Respondent by Date of Hearing : 01.08.201…