CIT v. Knight Frank (India) Pvt. Ltd.

72 Taxmann.com 300High Court2016#11780 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139(1)Section 143(2)Section 143(3)Section 145A(a)(ii)Section 43B

Issues it is cited on

section 145a profits and gains of business or profession section 145 section 43b section 43 section 28 section 139(1)section 139 section 13 previous year prescribed person

Judgments citing CIT v. Knight Frank (India) Pvt. Ltd.

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income-Tax (International Taxation) Range 3(2)(2), Mumbai

ITA 6705/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Dec 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Krishna Kumar, Sr.DR

Section 143(3)Section 172Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Oceaneering International GmbH, 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN : AAACO6496K (Appellant) ITA No. 6705/Mum/2025 Assessment Year : 2023-24 vs. Deputy Commissioner of Income Tax (International Taxation), Range-3(2)(2), Room No. X, G Block, BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai-400051. (Respondent) For Assessee : Shri A.K. Jawadwala For Revenue : Shri Krishna Kumar, Sr.DR Date o…

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income Tax (It) 3(2)(2), Air India Building, Mumbai

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 4670/MUM/2023 (Assessment Year : 2021–22) Oceaneering International GMBH Vs. Deputy Commissioner of Income-tax (International Taxation), Range-3(2)(2), Mumbai. 302, Delphi, C Wing, Hiranandani Business Park, Orchard Avenue, Powai, Mumbai-400076. PAN/GIR No. AAACO6496K (Appellant) .. (Respondent) Assessee by Shri. Abdul Kadir Jawadwala Revenue by Shri. Krishna Kumar, Sr. DR Date of Hearing 10/03/2025 Date of Pronouncement 21/03/2025 आदेश / ORDER PER VIKRAM SINGH YADA…

Mansa Builders and Developers, Bhopal vs. The Income Tax Officer, 5(3), Bhopal

Appeal is allowed

ITA 433/IND/2023[2016-17]Status: DisposedITAT Indore24 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Mansa Builders & Income-Tax Officer, Developers, 5(3), 1, Bhopal C/O Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aatfm5948C Assessee By Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 24.06.2024

Section 139(1)Section 143(3)Section 145ASection 43B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Mansa Builders and Income-tax Officer, Developers, 5(3), 1, Bhopal C/o Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN : AATFM5948C Assessee by Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 24.06.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appea…

Platinum Properties, Raigad vs. ITO Ward 5, Panvel

In the result, the ground no

ITA 2681/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Jan 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhplatinum Properties Vs. Ito, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, Midc, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aajfp4159N Appellant .. Respondent Appellant By : Prateek Jain Respondent By : H.M. Bhatt Date Of Hearing 05.01.2024 Date Of Pronouncement 15.01.2024

For Appellant: Prateek JainFor Respondent: H.M. Bhatt

Section 139(1)Section 143(2)Section 143(3)Section 43B

…P a g e | 1 Platinum Properties Vs. ITO, Ward-5 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Platinum Properties Vs. ITO, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, MIDC, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAJFP4159N Appellant .. Respondent Appellant by : Prateek Jain Respondent by : H.M. Bhatt Date of Hearing 05.01.2024 Date of Pronouncement 15.01.2024 आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assessee is directed against the order passed…

M/S Ken Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed in ITA No

ITA 301/BANG/2019[2012-13]Status: DisposedITAT Bangalore15 Jun 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Smt. R. Premi, D.R

Section 154Section 43B

…ITA Nos.300 & 301/Bang/2019 Ken Consulting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.300 & 301/Bang/2019 Assessment Year: 2012 – 13 Ken Consulting Private Ltd. No.46/1, Novel Tech Park Deputy Commissioner of Garvebhavi Palya Income-tax Kudlu Gate, Hosur Road Vs. Circle-4(1)(1) Bangalore 560 068. Bangalore PAN NO : AABCK5070G APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, A.R. Respondent by : Smt. R. Premi, D.R. Date of Hearing : 25.03.2021 Date of Pronouncement :…

M/S Ken Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed in ITA No

ITA 300/BANG/2019[2012-13]Status: DisposedITAT Bangalore15 Jun 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Smt. R. Premi, D.R

Section 154Section 43B

M/S Wyzmindz Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-7(1)(4), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 3417/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Mukesh Kumar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR

Section 115JSection 143Section 143(2)Section 145ASection 2Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.3417/Bang/2018 : Asst.Year 2014-2015 M/s.Wyzmindz Solutions The Income Tax Officer Private Limited Vs. Ward 7(1)(4) No.19/3, Srinivasa Industrial Bangalore. Estate, Kanakapura Main Road, Konanakunte Post Bangalore – 560 062. PAN : AABCW0126B. (Appellant) (Respondent) Appellant by : Sri.Mukesh Kumar, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 23.01.2020 Pronouncement : 30.01.2020 O R D E R This appeal filed by the assessee is directed against the order of…

Uniliver India Exports Ltd, Mumbai vs. DCIT RG 1(3)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 2096/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2019AY 2012-13

Bench: Shri Saktijit Deyand Shri M. Balaganesh

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Bhupendra Kumar Singh

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA no.2096/Mum./2017 (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v/s Dy. Commissioner of Income Tax ……………. Respondent Range–1(3)(2), Mumbai S.A. no.29/Mum./2019 (Arising out of ITA no.2096/Mum./2017) (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v…

M/S Shivhare Roadlines, Gwalior vs. Jt. C.I.T., Range-2, Gwalior

In the result, the appeal is partly allowed

ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 139(1)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI C.M. GARG, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.313/Agra/2014 (ASSESSMENT YEAR: 2010-11) M/s Shivhare Road Lines, Vs.. ITO, 1 (1)(1), Agra. Gwalior- 474009. PAN: AAJFS3154L (Respondent) (Appellant) Appellant by Shri Deependra Mohan, C.A Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 11.04.2019 Date of Pronouncement 31.05.2019 ORDER Per Dr. M.L. Meena, A.M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax, appeals [Hereafter referred to as “the ld. CIT(A…