CIT v. Yahoo India (P) Ltd.

33 Taxmann.com 332High Court2013#10228 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 155(18)Section 270ASection 40(a)(ii)Section 115JBSection 143(3)Section 14ASection 250Section 270AA

Judgments citing CIT v. Yahoo India (P) Ltd.

SHREE SWATI TEXDYES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2222/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rameshwar P Meena, Sr. DRFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 14ASection 270ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.2222/Ahd/2025 (Assessment Year: 2020-21) Shree Swati Texdyes Pvt. Ltd., Vs. Deputy Commissioner of Plot No. 134/A, Phase-I, Income Tax, Modern Bakery Road, GIDC Circle-4(1)(1), Industrieal Estate, Naroda, Ahmedabad Ahmedabad-382330 [PAN No.AACCS0297C] (Appellant) .. (Respondent) Shri Dhinal Shah, AR Appellant by : Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 09.03.2026 12.03.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTI…

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO LIQUIDHUB INDIA PRIVATE LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the Appeal filed by the Assessee is allowed

ITA 2753/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2753/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India S Income Tax Limited(Successor To Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase Iii, Midc Sez, Village Man, Taluka Mulshi, District Pune – 411057. Pan: Aaacl8943J Appellant/ Assessee Respondent /Revenue Assessee By Shri Sudin Sabnis & Shri Siddhesh Khandalkar Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 05/01/2026 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 02.09.2025 Emanating From The Penalty Order Passed Under Section

Section 115JSection 143(3)Section 155Section 155(18)Section 18Section 250Section 270ASection 270A(6)(a)Section 40

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2753/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India s Income Tax Limited(Successor to Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, District Pune – 411057. PAN: AAACL8943J Appellant/ Assessee Respondent /Revenue Assessee by Shri Sudin Sabnis…

LEAR INDIA ENGINEERING LLP,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-8, PUNE, PUNE

ITA 890/PUN/2023[2020-21]Status: DisposedITAT Pune22 Sept 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Hirali Desai & Mr. HardikFor Respondent: Shri Ramnath P Murkunde
Section 270ASection 36(1)(va)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA. Nos. 870 & 890/PUN./2023 Assessment Year: 2020-2021 Lear India Engineering LLP Assistant Director of Income Tax Gat No. 426/6/7,8,9 9 Mahulunge, Tal. Khed, Pune vs. CPC, Pune – 410501 Lear India Engineering LLP & National Faceless Penalty Gat No. 426/6/7,8,9 9 Centre OR DCIT, Mahulunge, Tal. Khed, Pune Circle-8, Pune - 410501 PAN: AAHFL9362K (Appellant) (Respondent) For Assessee : Ms. Hirali Desai & Mr. Hardik Nirmal, CA For Revenue : Shri Ramnath P Murkund…

LEAR INDIA ENGINEERINGLLP,PUNE vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, PUNE

ITA 870/PUN/2023[2020-21]Status: DisposedITAT Pune22 Sept 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Hirali Desai & Mr. HardikFor Respondent: Shri Ramnath P Murkunde
Section 270ASection 36(1)(va)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA. Nos. 870 & 890/PUN./2023 Assessment Year: 2020-2021 Lear India Engineering LLP Assistant Director of Income Tax Gat No. 426/6/7,8,9 9 Mahulunge, Tal. Khed, Pune vs. CPC, Pune – 410501 Lear India Engineering LLP & National Faceless Penalty Gat No. 426/6/7,8,9 9 Centre OR DCIT, Mahulunge, Tal. Khed, Pune Circle-8, Pune - 410501 PAN: AAHFL9362K (Appellant) (Respondent) For Assessee : Ms. Hirali Desai & Mr. Hardik Nirmal, CA For Revenue : Shri Ramnath P Murkund…

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

ITA 999/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad21 May 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

For Appellant: Ms.Aparna M.Agarwal, CIT-DRFor Respondent: Shri Nirmit Mehta, AR
Section 11Section 13(8)Section 2(15)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 respectively) The DCIT (Exemptions) Baroda Cricket Association बनाम/ Circle-2 BCA House Vs. Ahmedabad 78, Hari Bhakti Extension Race Course Vadodara – 390 007 "थायी लेखा सं./जी…

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

ITA 1001/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad21 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

For Appellant: Ms.Aparna M.Agarwal, CIT-DRFor Respondent: Shri Nirmit Mehta, AR
Section 11Section 13(8)Section 2(15)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 respectively) The DCIT (Exemptions) Baroda Cricket Association बनाम/ Circle-2 BCA House Vs. Ahmedabad 78, Hari Bhakti Extension Race Course Vadodara – 390 007 "थायी लेखा सं./जी…

THE DCIT (EXEMPTIONS), CIRCLE-2,, AHMEDABAD vs. BARODA CRICKET ASSOCIATION,, VADODARA

In the result, all the three appeals of the Revenue are dismissed

ITA 1000/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad21 May 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 Respectively)

For Appellant: Ms.Aparna M.Agarwal, CIT-DRFor Respondent: Shri Nirmit Mehta, AR
Section 11Section 13(8)Section 2(15)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.999/Ahd/2017 2. आयकर अपील सं./I.T.A.No.1000/Ahd/2017 3. आयकर अपील सं./I.T.A.No.1001/Ahd/2017 (Assessment Years : 2009-10, 2010-11 & 2011-12 respectively) The DCIT (Exemptions) Baroda Cricket Association बनाम/ Circle-2 BCA House Vs. Ahmedabad 78, Hari Bhakti Extension Race Course Vadodara – 390 007 "थायी लेखा सं./जी…

ACIT 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 1593/MUM/2016[2003-04]Status: DisposedITAT Mumbai31 May 2018AY 2003-04

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms. Krupa R. Gandhi &For Respondent: Shri M.V. Rajguru
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1592 & 1593/MUM/2016 (A.Ys: 2002-03 & 2003-04) Asst. Commissioner of v. M/s. Idea Cellular Ltd, Income Tax – 14(2)(1), Room (Successor to Spice Communications Ltd.), Windsor, 5th Floor, Off. CST No. 432, 4th Floor, Aayakar Road, Kalina, Near Vidyanagri, Bhavan, M.K. Road, Mumbai- Santacruz (E), Mumbai – 400 098 400 020 PAN No: AAACB 2100 P (Appellant) (Respondent) Assessee by : Ms. Krupa R. Gandhi & Ms. Manshi Padhiar Revenue by : Shri M.V. Rajgur…

ACIT 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 1592/MUM/2016[2002-03]Status: DisposedITAT Mumbai31 May 2018AY 2002-03

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms. Krupa R. Gandhi &For Respondent: Shri M.V. Rajguru
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1592 & 1593/MUM/2016 (A.Ys: 2002-03 & 2003-04) Asst. Commissioner of v. M/s. Idea Cellular Ltd, Income Tax – 14(2)(1), Room (Successor to Spice Communications Ltd.), Windsor, 5th Floor, Off. CST No. 432, 4th Floor, Aayakar Road, Kalina, Near Vidyanagri, Bhavan, M.K. Road, Mumbai- Santacruz (E), Mumbai – 400 098 400 020 PAN No: AAACB 2100 P (Appellant) (Respondent) Assessee by : Ms. Krupa R. Gandhi & Ms. Manshi Padhiar Revenue by : Shri M.V. Rajgur…

ADVANCE CONSTRUCTION CO. P.LTD,MUMBAI vs. DCIT 8(1), MUMBAI

In the result, Ground No.2 is allowed for statistical purpose

ITA 999/MUM/2012[2006-07]Status: DisposedITAT Mumbai09 May 2018AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Advance Construction Co. P. Dcit-8(1) Ltd. “Kavita” Plot No. 37, 2Nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-Op. Vs. Mumbai-20. Housing Soc. 11Th Road, Jvpd Scheme, Mumbai -400049. Pan: Aabca0710B Appellant Respondent M/S Advance Construction Co. P. Dcit-8(1) Ltd. “Kavita” Plot No. 37, 2Nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-Op. Vs. Mumbai-20. Housing Soc. 11Th Road, Jvpd Scheme, Mumbai -400049. Pan: Aabca0710B Appellant Respondent Appellant By : Shri Nirmit Mehta (Ar) Respondent By : Shri Virender Singh (Sr-Dr) Date Of Hearing : 09.05.2018 Date Of Pronouncement : 09.05.2018 Order Under Section 254(1) Of Income–Tax Act Per Pawan Singh; 1. These Two Appeals By Assessee Under Section 253 Of The Income-Tax Act

For Appellant: Shri Nirmit Mehta (AR)For Respondent: Shri Virender Singh (Sr-DR)
Section 143(3)Section 253Section 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Advance Construction Co. P. DCIT-8(1) Ltd. “Kavita” Plot No. 37, 2nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-op. Vs. Mumbai-20. Housing Soc. 11th Road, JVPD Scheme, Mumbai -400049. PAN: AABCA0710B Appellant Respondent M/s Advance Construction Co. P. DCIT-8(1) Ltd. “Kavita” Plot No. 37, 2nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-op. Vs. Mumbai-20. Housing Soc. 11th Road, JVPD Scheme, Mumbai -400049. PAN: AABCA0710B Appellant Respondent Appellant by :…

ACIT 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

In the result the appeal of the Department is dismissed

ITA 3372/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Feb 2017AY 2007-08

Bench: Shri Dt Garasia, Jm & Shri Ashwani Taneja, Am

For Appellant: Shri M.C. Omi Ningshen, DRFor Respondent: Ms. ManshiPadhiar, AR
Section 1Section 271Section 271(1)(c)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI DT GARASIA, JM AND SHRI ASHWANI TANEJA, AM I.T.A. No. 3372/Mum/2015 Assessment Year: 2007-08 ACIT-14(2)(1), M/s IDEA CELLUAR LTD. 432, 4th Floor, AaykarBhavan, 5thfloor, Windsor, off CST road, Mumbai-400020 Kalina, near Vidyanagari, Vs. Santacruz (E), Mumbai-400098 PANNo-AAACB2100P (Appellant) (Respondent) Appellant by : Shri M.C. Omi Ningshen, DR Respondent by : Ms. ManshiPadhiar, AR Date of Hearing : 06/02/2017 Date of Pronouncement : 06 /02/2017 O R D E R PER D. T. GARASIA, JM: This appeal is filed by the Revenue against the order of CIT(A)…