CIT v. Malayala Manorama Co. Ltd.

114 Taxmann.com 88Income Tax Appellate Tribunal2020#18755 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 10Section 10(25)(ii)Section 11Section 119(2)Section 143(1)Section 154Section 253(5)Section 10(21)

Judgments citing CIT v. Malayala Manorama Co. Ltd.

International Commission on Irrigation and Drainage Employees Provident Fund (Icid Pf Trust), New Delhi vs. Commissioner of Income Tax (Appeals), Delhi

In the result, both appeals of the assessee are allowed as above

ITA 4204/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4204/Del/2024, A.Y. 2014-15 ITA No.4203/Del/2024, A.Y. 2015-16 International Commission on Assistant/Deputy Irrigation and Drainage Employees Commissioner of Income Vs. Provident Fund (ICID PF Trust), Tax, Exemption Circle-2, 48, Nyaya Marg, Chanakyapuri, Civic Centre, J L Nehru Road, New Delhi New Delhi PAN: AAATI0119A (Appellant) (Respondent) Appellant by Shri Hemant Kumar, CA Smt. Renu Suri, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hear…

International Commission on Irrigation and Drainage Employees Provident Fund (Icid Pf Trust), New Delhi vs. Commissioner of Income Tax (Appeals), Delhi

In the result, both appeals of the assessee are allowed as above

ITA 4203/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Jun 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4204/Del/2024, A.Y. 2014-15 ITA No.4203/Del/2024, A.Y. 2015-16 International Commission on Assistant/Deputy Irrigation and Drainage Employees Commissioner of Income Vs. Provident Fund (ICID PF Trust), Tax, Exemption Circle-2, 48, Nyaya Marg, Chanakyapuri, Civic Centre, J L Nehru Road, New Delhi New Delhi PAN: AAATI0119A (Appellant) (Respondent) Appellant by Shri Hemant Kumar, CA Smt. Renu Suri, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hear…

Sri. B. Rudragouda, Bellary vs. The Deputy Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.314 & 315/Bang/2020 Assessment years : 2015-16 & 2016-17 Shri B. Rudragouda, Vs. The Assistant Commissioner No.2198, BKG House, of Income Tax, KHB Colony, Circle 1, Sandur, Bellary – 583 101. Bellary. PAN: AFUPG 1386A APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K., Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.03.2021 Date of Pronouncement : 15.04.2021 O R D E R Per Chandra Poojari, Accountant Me…

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.314 & 315/Bang/2020 Assessment years : 2015-16 & 2016-17 Shri B. Rudragouda, Vs. The Assistant Commissioner No.2198, BKG House, of Income Tax, KHB Colony, Circle 1, Sandur, Bellary – 583 101. Bellary. PAN: AFUPG 1386A APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K., Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.03.2021 Date of Pronouncement : 15.04.2021 O R D E R Per Chandra Poojari, Accountant Me…

CIT v. Malayala Manorama Co. Ltd. (114 Taxmann.com 88) — Cited in 4 Judgments | BharatTax