What is CIT v. Mukundray K. Shah, Citation No. authority for?

Section 2(22)(e) of the Income Tax Act, 1961, aims to prevent tax evasion by treating certain payments made by closely held companies to shareholders or their concerns as dividends.

How many judgments cite CIT v. Mukundray K. Shah, Citation No.?

39 judgments on BharatTax cite CIT v. Mukundray K. Shah, Citation No. (160 Taxmann 276), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Mukundray K. Shah, Citation No. come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 1961, Section 131, Section 153C, Section 56(2)(vii).

CIT v. Mukundray K. Shah, Citation No. (160 Taxmann 276)

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

Section 131Section 132

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Arvind Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. v. The ACIT, Central Circle-3(1), Chennai. [PAN: AAFPA 6259 G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईक…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Masilamani Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, appeals filed by the assessee(s) are allowed

ITA 2269/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2265 to 2269/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Masilamani Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AADPN 2678 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (…

Masilamani Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

ITA 2267/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

Section 131Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2265 to 2269/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Masilamani Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. [PAN: AADPN 2678 L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Da…

Masilamani Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

ITA 2265/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Mr.M. Murali, CIT

Section 131Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2265 to 2269/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Masilamani Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. [PAN: AADPN 2678 L] (अपीलार्थी/Appellant) v. The ACIT, Central Circle-3(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.B. Ramakr…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 129Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, Ajay Bakliwal आयकर अपील सं./ITA No. 1275/JP/2024 निर्धारण वर्ष/Assessment Year : 2012-13 बनाम ACIT, C 6 Vallabh Bari, Vallabh Bari, Kota Vs. Central Circle, Kota स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ABZPB 7775 P अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, Adv. राजस्व की ओर से / Revenue by : Mrs. Anit…

ACIT, Central Circle-II, Gurgaon vs. Krishan Kant Kohli, New Delhi

In the result the appeal of the revenue is dismissed

ITA 6363/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…

Krishan Kant Kohli, New Delhi vs. DCIT, Central Circle-II, Gurgaon

In the result the appeal of the revenue is dismissed

ITA 5720/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Dec 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…