D.C.Polyester v. DCIT (

157 Taxmann.com 753Reported decision2023#14986 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 270ASection 271AABSection 92DSection 115JBSection 115JCSection 143Section 271(1)(c)Section 276C

Issues it is cited on

section 270a(6)(a)section 276csection 115jcsection 270a(6)section 276true and full disclosureagency pesection 92dsection 24(a)penalty under section 270asection 271aabpenalty u/s 270a

Judgments citing D.C.Polyester v. DCIT (

Bajaj Housing Finance Limited, Pune vs. ITO, Ward-8(1), Pune

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

ITA 1608/PUN/2025[2017-18]Status: DisposedITAT Pune09 Oct 2025AY 2017-18

Bench: Dr.Manish Borad

For Respondent: Appellant by Shri Nikhil Mutha
Section 143(1)Section 250Section 250(6)Section 270ASection 270A(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1608/PUN/2025 Assessment Year: 2017-18 Bajaj Housing Finance Limited, Vs. Income Tax Officer, 3rd Floor, Panchshil Tech Park, Ward-8(1), Pune Viman Nagar, Pune 411 014 Maharashtra PAN : AADCB6018P Appellant Respondent : Appellant by Shri Nikhil Mutha Respondent by : Shri Sanjay Dhivare Date of hearing : 13.08.2025 Date of pronouncement : 09.10.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 08.05.202…

Cornerstone Ondemand Limited, Mumbai vs. ACIT(It)-2(1)(1), Mumbai

ITA 5677/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3747/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 3751/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 3753/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 3752/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 5677/Mum/2024 (Assessment Year: 2019-20) Cornerstone Ondemand Limited, ACIT (IT)-2(1)(1), 14th Floor, The Ruby, 17th Floor, Air India Building, 29 Senapati Bapat Marg, Vs. Nariman Point, Dadar (West), Mumbai-400028. Mumbai-400021. PAN: AAGCC3428B Appellant) : Respondent) Appellant /Assessee by…

Connerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-2(1)(1), Mumbai

ITA 3753/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Mar 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3747/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 3751/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 3753/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 3752/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 5677/Mum/2024 (Assessment Year: 2019-20) Cornerstone Ondemand Limited, ACIT (IT)-2(1)(1), 14th Floor, The Ruby, 17th Floor, Air India Building, 29 Senapati Bapat Marg, Vs. Nariman Point, Dadar (West), Mumbai-400028. Mumbai-400021. PAN: AAGCC3428B Appellant) : Respondent) Appellant /Assessee by…

Cornerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-2(1)(1), Mumbai

ITA 3752/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Mar 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3747/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 3751/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 3753/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 3752/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 5677/Mum/2024 (Assessment Year: 2019-20) Cornerstone Ondemand Limited, ACIT (IT)-2(1)(1), 14th Floor, The Ruby, 17th Floor, Air India Building, 29 Senapati Bapat Marg, Vs. Nariman Point, Dadar (West), Mumbai-400028. Mumbai-400021. PAN: AAGCC3428B Appellant) : Respondent) Appellant /Assessee by…

Cornerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-2(1)(1), Mumbai

ITA 3751/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3747/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 3751/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 3753/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 3752/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 5677/Mum/2024 (Assessment Year: 2019-20) Cornerstone Ondemand Limited, ACIT (IT)-2(1)(1), 14th Floor, The Ruby, 17th Floor, Air India Building, 29 Senapati Bapat Marg, Vs. Nariman Point, Dadar (West), Mumbai-400028. Mumbai-400021. PAN: AAGCC3428B Appellant) : Respondent) Appellant /Assessee by…

Cornerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-291)(1), Mumbai

ITA 3747/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Mar 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3747/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 3751/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 3753/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 3752/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 5677/Mum/2024 (Assessment Year: 2019-20) Cornerstone Ondemand Limited, ACIT (IT)-2(1)(1), 14th Floor, The Ruby, 17th Floor, Air India Building, 29 Senapati Bapat Marg, Vs. Nariman Point, Dadar (West), Mumbai-400028. Mumbai-400021. PAN: AAGCC3428B Appellant) : Respondent) Appellant /Assessee by…

D.C.Polyester v. DCIT ( (157 Taxmann.com 753) — Cited in 6 Judgments | BharatTax