CIT v. Web Commerce (India) (P) Ltd.

178 Taxmann 310High Court2009#8424 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 10AA Section 10B Section 11 Section 11(2)Section 119(2)(b)Section 12 Section 12A

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Issues it is cited on

section 115ba section 115baa domestic company section 119(2)section 119(2)(b)section 10b section 11(2)section 139(5)section 10aa section 10a section 115j section 119

Judgments citing CIT v. Web Commerce (India) (P) Ltd.

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

BRAHMOS REALTY PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 9(2)(1), MUMBAI

In the result, appeal of the assessee is partly allowed for statistical\npurposes as per our aforesaid observations

ITA 4119/MUM/2025[2024-25]Status: DisposedITAT Mumbai19 Aug 2025AY 2024-25

Section 115BSection 115JSection 143(1)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ मुंबई में।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\n“J(SMC)\" BENCH, MUMBAI\nBEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER\nAND\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nआयकर अपील सं. / ITA No.4119/MUM/2025\nनिर्धारण वर्ष / Assessment Year :2024-25\nBrahmos Realty Private Limited\nA-10002, Aristo Sappyhire, 2nd floor,\nHasnabad Lane, Santakruz (W),\nMumbai-400 054 (M.H)\nPAN: AADCR5685C\n...........अपीलार्थी / Appellant\nबनाम / V/s.\nThe Income Tax Officer,\nWard-9(2)(1),Mumbai (M.H.)\n.......प्रत्यर्थी / Respondent\nAssessee by\nRevenue by\n: Shri B.N Rao\n: Shri Aditya Rai,…

TAINWALA PERSONAL CARE PRODUCTS PVT LTD,MUMBAI vs. DCIT CIRCLE 3(3)(1), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 369/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 May 2025AY 2021-22

For Appellant: \nShri Haridas BhattFor Respondent: \nShri Hemanshu Joshi (Sr. DR)

Section 115BSection 115JSection 139(1)Section 143(1)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA 369/MUM/2025\n(A.Y. 2021-22)\nTainwala Personal Care Products Pvt Ltd, Plot No. 118\nTainwala House Road No. 18,\nMIDC Andheri East, Mumbai -\n400 093, Maharashtra\n\nAppellant/अपीलार्थी\n\nv/s.\n\nDeputy Commissioner of\nIncome Tax Circle -\n3(3)(1), Aayakar Bhawan,\nMumbai - 400020,\nMaharashtra\n\nRespondent/प्रतिवादी\n\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1967C\n..\n\nAppellant by :\nShri Haridas Bhatt\nRespondent by :\nShri…

JSW MINERALS TRADING PVT LTD,MUMBAI vs. ITO WARD 5(2)(1), MUMBAI , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 6137/MUM/2024[2021-22]Status: DisposedITAT Mumbai27 Jan 2025AY 2021-22

For Appellant: \nMs.Deepa Khare,ARFor Respondent: \nMs. Neena Jeph, (CIT DR)

Section 115BSection 115JSection 139(1)Section 143(1)Section 234ASection 234B

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 6137/MUM/2024\n(A.Y. 2021-22)\nJSW Minerals Trading v/s. Income Tax Officer, Ward -\nPvt. Ltd.,\n5A Jindal Mansion Dr G\nDeshmukh Marg, Mumbai\n400 026, Maharashtra\nबनाम 5(2)(1),Room No. 567, 5th Floor,\nAayakar Bhavan, Maharishi\nKarve Road, Mumbai 400020,\nMaharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAECJ0350K .. Respondent/प्रतिवादी\nAppellant/अपीलार्थी\nAppellant by :\nMs.Deepa Khare,AR\nRespondent by :\nMs. Neena Jeph, (CIT DR)\nD…

ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER And CO No.8/Ahd/2024 (in ITA No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (NGO) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) PAN:AAATT 5363…

FASTNER COMMODEAL PRIVATE LIMITED,SILIGURI vs. ADIT (CPC), BENGALURU

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1010/Kol/2023 Assessment Year: 2020-21 Fastner Commodeal Private Limited vs ADIT, CPC, Bengaluru PAN: AABCF 2204 R Appellant Respondent Date of Hearing 13.02.2024 Date of Pronouncement 07.03.2024 For the Assessee Shri Ranjeet Kumar Garodia, AR For the Revenue Shri B.K. Singh, JCIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2020-21 is directed against the order dated 31.07.2023 passed by the ld. Commissioner…

KGY GLASS INDUSTRIES (P) LTD,SURAT vs. ASSTT. DIRECTOR OF INCOME OF INCOME TAX, CPC, BANGALURU

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) KGY Glass Industries (P) Ltd., Asstt. Director of Income Plot No. 827, GIDC, Sachin, Tax, CPC, Vs. Surat-394230. Bengaluru. PAN: AAECK 0946 J APPELLANT RESPONDEDNT Assessee by Shri Kiran K Shah, CA Department by Shri Ashok B. Koli, CIT-DR Date of hearing 27/02/2023 Date of pronouncement 11/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learne…

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the revenue is hereby dismissed

ITA 15/RJT/2017[2013-14]Status: DisposedITAT Rajkot24 Jun 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R

Section 10ASection 115J

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/s. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh. PAN: AAHFD4817H (Applicant) (Respondent) Revenue by : Shri S.S. Rathi, Sr.D.R Assessee by : Shri Samir Jani, A.R सुनवाई क" तारीख/Date of Hearing : 11/05/2022 घोषणा क" तारीख /Date of Pronouncement: 24/06/2022 आदेश/O R D E R PER WAS…

SRIKARAM PRESCIENCE P.LTD,NEW DELHI vs. ITO, WARD-24(2), NEW DELHI

The appeal is dismissed

ITA 2845/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Srikaram Prescience Pvt. Vs. Ito, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 Pan – Aamcs9536J (Appellant) (Respondent)

Section 10ASection 143(3)Section 56

…1 ITA No. 2845/Del./2019 M/s. Srikaram Prescience P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Srikaram Prescience Pvt. Vs. ITO, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 PAN – AAMCS9536J (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 20.04.2022 Date of Pronouncement: 28.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the assessee against the order dated 01.02.2019 in a…

M/S. JEANS KNIT PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 706/BANG/2020[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)

Section 115JSection 143(3)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 Jeans Knit Pvt. Ltd., Vs. The Dy. Commissioner of No.21-E1, 2nd Phase, Income-tax, Industrial Area, Peenya, Circle-4(1)(1), Bengaluru-560 058. Bengaluru. PAN – AABCJ 4513 B APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT(DR) Date of hearing : 09.02.2022 Date of Pronouncement : 22.02.2022 O R D E R Per Padmavathy S, Accountant Member This appeal by the assessee is directed against t…

DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

ITA 50/CTK/2015[2011-12]Status: DisposedITAT Cuttack26 Apr 2017AY 2011-12

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

For Appellant: Shri Bibek Mohanty, ARFor Respondent: Shri Kunal Singh, CIT DR

Section 10ASection 10BSection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND KULDIP SINGH JUDICIAL MEMBER Assessment Year : 2011-12 DCIT, Corporate Circle 1(1), Vs. M/s. Discoverture Solutions (India) Pvt Ltd., E/48, Bhubaneswar. Infocity, Chandrasekharpur, Bhubaneswar. PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Shri Bibek Mohanty, AR Revenue by : Shri Kunal Singh, CIT DR Date of Hearing : 24/04/ 2017 Date of Pronouncement : /04/ 2017 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT(A)- II, Bhubaneswar, dated13.11.2014,…

RANBAXY LABORATORIES LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR

Section 143Section 143(3)Section 92D

…Page 1 of 134 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. I. C.SUDHIR JudicialMember AND SH. PRASHANT MAHARISHI, Accountant Member A.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs ACIT 12th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi PAN No. AAACR0127N (APPELLANT) (RESPONDENT) Date of pronouncement 25/04/2016 Assessee by: 1. Shri Ajay Vohra, Sr. Adv. with Sh. Rohit Jain, Adv.and Ms. Deepanvee Rao,Adv. on corporate tax issues 2. Sh. Rahul Mitra, C.A. with Sh. Derendra Gulari, C.A and Sh. Vinay Verma, C.A. on transfer pricing issues Revenue by: Shri Amrendra Kumar…