CIT v. Vibhu Talwar

11 Taxmann.com 419High Court2011#13232 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11UASection 143(1)Section 143(3)Section 56(2)(viib)Section 68
Read the full judgment

Issues it is cited on

nav methodvaluation of sharesfair market valuesection 56section 143(1)transferprescribedcompanysection 143(3)total incomebusiness

Judgments citing CIT v. Vibhu Talwar

Dreams Dwellers LLP(As Legal Representative of Megacorp Developers Pvt Ltd, Mumbai vs. ACIT -24(1) (Earlier ACIT Cir 10(1)(1), Mumbai)

In the result, the appeal of the assessee is allowed

ITA 4937/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jan 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2014-15 Dreams Dwellers Llp (As Legal Acit-24(1) (Earlier Acit Cir 10(1)(1) Representative Of Megacorp Mumbai), Vs. Developers Pvt. Ltd., Mumbai) Room No. 604, 6Th Floor, Piramal 702, Natraj, Mv Road, Junction W E Chambers Parel, Highway, Andheri (E), Mumbai-400012. Mumbai-400069. Pan No. Aafcm 0366 B Appellant Respondent

For Appellant: Mr. Ajay SinghFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 143(1)Section 143(3)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2014-15 Dreams Dwellers LLP (As Legal ACIT-24(1) (Earlier ACIT Cir 10(1)(1) representative of Megacorp Mumbai), Vs. Developers Pvt. Ltd., Mumbai) Room No. 604, 6th floor, Piramal 702, Natraj, MV Road, Junction W E Chambers Parel, Highway, Andheri (E), Mumbai-400012. Mumbai-400069. PAN NO. AAFCM 0366 B Appellant Respondent Assessee by : Mr. Ajay Singh Revenue by : Ms. Sanyogita Nagpal, CIT-DR Date of Hearing : 19/12/2024 : 30/01/2025 Date of p…

M/S Information Technology Park Limited, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

ITA 1358/BANG/2018[2010-11]Status: DisposedITAT Bangalore24 Aug 2022AY 2010-11

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(2)Section 143(3)Section 2(22)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.1357 & 1358/Bang/2018 Assessment years : 2009-10 & 2010-11 M/s. Information Technology Vs. The Income Tax Officer, Park Ltd., Ward 3(1)(4), 1st Floor, Innovator Building, Bangalore. International Technology Park, Whitefield Road, Bangalore – 560 066. PAN: AAACI 7042R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.08.2022 Date of Pronouncement : 24.08.2022 O R…

M/S Information Technology Park Limited, Bangalore vs. Income Tax Officer Ward-3(1)(4), Bangalore

ITA 1357/BANG/2018[2009-10]Status: DisposedITAT Bangalore24 Aug 2022AY 2009-10

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(2)Section 143(3)Section 2(22)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.1357 & 1358/Bang/2018 Assessment years : 2009-10 & 2010-11 M/s. Information Technology Vs. The Income Tax Officer, Park Ltd., Ward 3(1)(4), 1st Floor, Innovator Building, Bangalore. International Technology Park, Whitefield Road, Bangalore – 560 066. PAN: AAACI 7042R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.08.2022 Date of Pronouncement : 24.08.2022 O R…

Fabindia Overseas Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 2245/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

Fabindia Overseas Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 2244/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

DCIT, New Delhi vs. M/S. Fabindia Overseas (P) Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 1898/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

DCIT, New Delhi vs. M/S Fabindia Overseas (P) Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 1894/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…