Which sections of the Income Tax Act does Commissioner of Customs v. Dilip Kumar & Co. come up under?

It is most often cited in judgments turning on Section 143(3), Section 139(1), Section 143(1), Section 11, Section 80P(2)(a)(i), Section 144B.

Commissioner of Customs v. Dilip Kumar & Co.

Q: How many judgments cite Commissioner of Customs v. Dilip Kumar & Co.?

114 judgments on BharatTax cite Commissioner of Customs v. Dilip Kumar & Co. (95 Taxmann.com 327), spanning 2013 to 2026.

95 Taxmann.com 327Supreme Court of India2018#931 most cited

What is Commissioner of Customs v. Dilip Kumar & Co. authority for?

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Commissioner of Customs v. Dilip Kumar & Co. · 95 Taxmann.com 327 · strict interpretation exemption · exemption notification · burden of proof assessee · ambiguity favouring revenue · Section 11 · Section 80P · tax exemption interpretation · benefit of doubt revenue

Sections most often in play

Section 143(3)Section 139(1)Section 143(1)Section 11 Section 80P(2)(a)(i)Section 144B Section 56 Section 80P(2)(d)

Read the full judgment

Issues it is cited on

section 80ia(13)section 11(2)(a)section 80ia(4)(i)section 10b(8)section 33b section 250of section 43(b)section 10(20a)section 3(b)section 80ib(10)preliminary expenses section 12aa(3)

Judgments citing Commissioner of Customs v. Dilip Kumar & Co.

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…redundant, otiose and nugatory; an outcome which is surely not intended by the Parliament. The AO has relied on the following authorities, in support of these proposition, - 1. Oswal Agro Mills (1993 (66) ELT 37) (SC) 2. Dilip Kumar & Company and Ors. (2018) (95 Taxmann.com 327)(SC) 10.5 On being asked, the appellant explained that both these Cooperative Banks are registered as Co-operative Society under the State laws, and therefore, the appellant was eligible to claim deduction of interest earned on investments made with the Cooperative Banks. AO however did not accept this contention of the appellant. AO held…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

Anand Swarup Mehta, Mumbai vs. Income Tax Officer(International Tax)-3(2)(1), Mumbai

In the result, the appeal is accordingly allowed for statistical purposes

ITA 851/MUM/2025[2022-23]Status: DisposedITAT Mumbai04 Jun 2025AY 2022-23

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 111ASection 142(1)Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 851/MUM/2025 (A.Y: 2022-23) Anand Swarup Mehta Vs. ITO (Internatinal Tax) – 3 C/o-Dhruva Advisors LLP, 11101, One World Centre, 11th floor, Tower 2B, 841, Senapati Bapat Marg, Elphinstone Road (west), Mumbai- 400 013 PAN: AACPM9736F (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement (Respondent) ORDER PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the asses…

Shree Subrahmanya Temple, Thokur vs. ITO, Exemptions, Ward-2, Mangalore

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2016-17 Shree Subrahmanya Temple, Vs. The Income Tax Officer, 001 001, Subrahmanya Temple, Exemption Ward 1, MN Haleangady Post, Thokur – 575 414. . PAN – AAAJS 5181 N APPELLANT RESPONDENT Assessee by : Smt. Sheetal Boarkar, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 13.03.2025 Date of Pronouncement : 28.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the Addl./JC…

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR

Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 G4S Secure Solutions (India) Vs CPC, Private Limited, Bengaluru. 9th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi SO (168), Gurugram, Haryana – 122 102. PAN: AAACG1625Q (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Ms Ananya Kapoor, & Shri Shivam Yadav, Advocates Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 12.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER VIMAL KUMAR, JM: The appeal by the appe…

Asstt. Commissioner of Income Tax (Exemptions), Circle, Pune vs. Zeal Education Society, Pune

In the result, appeal of the Revenue is dismissed

ITA 1642/PUN/2024[2017-2018]Status: DisposedITAT Pune08 May 2025AY 2017-2018

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri S.N. Puranikh, CAFor Respondent: Shri Arvind Desai, Addl.CIT-DR

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(3)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.1642/PUN/2024 (Assessment Year 2017-2018) ACIT (Exemptions), Circle, Zeal Education Society, Pune. 25 3 3 Hingne Khurd, Sinhgad Road, Pune-411 051 vs. PAN : AAATZ 0254 F (Appellant) (Respondent) C.O. No. 01/PUN/2025 (Arising out of I.T.A.No.1642/PUN/2024) (Assessment Year 2017-2018) Zeal Education Society, ACIT (Exemptions), Circle, 25 3 3 Hingne Khurd, Sinhgad Pune. Road, Pune-411051 PAN : AAATZ 0254 F vs. (Appellant) (Respondent) For Assessee : Shri S.N. Puranik…

Raniwala Jewellers Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2025[2023-24]Status: DisposedITAT Jaipur06 May 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Nikhilesh Kataria, C.A., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. DR

Section 10BSection 10B(8)Section 139Section 139(1)Section 139(5)Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 10 (A.Y. 2023-24)/JPR/2025 M/s. Raniwala Jewelers Pvt. Ltd., Plot No. 1, Geejgarh Vihar Scheme, Next to Hilton Hotel, Hawa Sadak, Jaipur – 302 006. ..... Appellant Vs. Asstt. /Dy. Commissioner of Income Tax, Circle - 6, Jaipur. ..... Respondent Appellant by : Mr. Nikhilesh Kataria, C.A., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. DR Date of hearing : 05/05/2025 Date of pronouncement : 06/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by th…

Sridhar Reddy Bayapu, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

ITA 841/HYD/2024[2016-17]Status: DisposedITAT Hyderabad19 Mar 2025AY 2016-17

Bench: Us:

Section 139(1)Section 143(2)Section 143(3)Section 54Section 54F

…1 आयकर अपील"य "याया"धकरण म", हैदराबाद ‘बी’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी मंजूनाथ जी, माननीय लेखा सद"य एवं "ी रवीश सूद, माननीय "या"यक सद"य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.841/Hyd/2024 (िनधा"रण वष"/ Assessment Year:2016-17) Sridhar Reddy Bayapu, VS. The Deputy Commissioner of Hyderabad. Income Tax, Circle – 3(1), PAN: ABRPB6168L Hyderabad. (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri Mohd Afzal, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Sac…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemp…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

ITA 21/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 vs. M/s U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) Assessee by: Revenue by: Date of hearing…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A vs. Income Tax Officer-2(3), Range-2, Lucknow (Appellant) (Respondent) ITA Nos.21 & 22/…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel &

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 Dy. Commissioner of Income tax (Exemptio…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Appellant) (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) VS. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22/LKW/2019 A.Ys.2007-08 & 2008-09 Dy.…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B' BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.532 & 533/LKW/2014 Income Tax Officer-2(3), Lucknow (Appellant) A.Ys.2007-08 & 2008-09 vs. U.P. Awas Evam Vikas Parishad, 104, Mahatma Gandhi Marg, Lucknow-226001 PAN:AAAJU0130A (Respondent) ITA Nos.534 & 535/LKW/2014 A.Ys.2007-08 & 2008-09 U.P. Housing & Development Board (Uttar Pradesh Awas Evam Vikas Parishad), 104, Mahatma Gandhi Marg, Lucknow PAN:AAAJU0130A (Appellant) vs. Income Tax Officer-2(3), Range-2, Lucknow (Respondent) ITA Nos.21 & 22…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Madhapur

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

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2017-18, 2018-19 and 2020-21) The Assistant NCC HES JV, Commissioner of Income Vs. Madhapur, Tax, Circle 8(1), Hyderabad. Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR. सुिवधई की…

Co-Operative Cane Development Unian, Ltd., Lakhipur Kheri vs. ITO Ward-3(4), Lakhipur-1

In the result, the appeal is partly allowed for statistical purposes

ITA 348/LKW/2024[2019-20]Status: DisposedITAT Lucknow02 Jan 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 139(1)Section 143(1)Section 143(1)(a)Section 253(3)Section 80ASection 80P

…I.T.A. No.348/Lkw/2024 Assessment Year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.348/Lkw/2024 Assessment Year:2019-20 Co-operative Cane Development Vs. Income Tax Officer, Union Limited, Ward-3(3), Jangbhadur Ganj, Pasgawan Lakhimpur. Kheri, Lakhimpur Kheri. PAN:AAAAC3553E (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, C.A. Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.348/Lkw/2024 has been filed by the assessee for assessment year 2019-20 against impugned ap…

Celestial Avenues Pvt Ltd Rep. by Csk Properties Pvt Ltd on Merger-PAN-Aadcc3990R, Hyderabad vs. Asst. Commissioner of Income Tax, Circle -1(2), Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR

Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.212 to 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 and 2008-09) M/s. SABIR, SEW & The Deputy Commissioner of PRASAD, JV, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. PAN : ABCFS2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri A. Srinivas, C.A. रधजस्‍व द्वधरध/Revenue by: Shri Srinath Sadanala, Sr.DR सुिवधई की तधरीख/Date…

M/S. City Corporation Limited, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 528/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde

Section 133(1)(d)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.527 & 528/PUN/2024 Assessment Years : 2011-12 & 2012-13 M/s. City Corporation Limited DCIT, Central Circle – 917/19A, City Chambers, F C Road, Vs. 1(2), Pune Pune – 411004 PAN: AACCC2920K (Appellant) (Respondent) Assessee by : Shri Suhas P Bora & Saukhya Lakade Department by : Shri Ramnath P Murkunde Date of hearing : 13-11-2024 Date of pronouncement : 18-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the co…

M/S. City Corporation Limited, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 527/PUN/2024[2011-12]Status: DisposedITAT Pune18 Dec 2024AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde

Section 133(1)(d)Section 143(2)Section 80I

Robert Bosch Engineering and Business Solutions Private Limited, Bengaluru vs. The Joint Commissioner of Income Tax, Large Tax Payers Unit, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing

Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…