Dalal and Broacha Stock Broking (P.) Ltd. v. Pr. CIT

175 Taxmann.com 984Reported decision2025#19555 most cited

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

Sections most often in play

Section 143(3)Section 263 Section 80G Section 135 Section 144B Section 37(1)Section 115JB Section 37

Issues it is cited on

section 135 csr expenditure erroneous and prejudicial section 80g section 37(1)section 263 section 26 section 37 section 80 section 13 section 143 prescribed

Judgments citing Dalal and Broacha Stock Broking (P.) Ltd. v. Pr. CIT

Deutsche Investments India Private Limited, Mumbai vs. Deputy Commissioner of Income-Tax Circle- 4(2)(1), Mumbai, Mumabi

Appeal is allowed

ITA 3764/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Oct 2025AY 2020-21

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Deutsche Investments India Pvt. Ltd. Dcit, Circle 4(2)(1) Block B1, Nirlon Knowledge Park, Off 6Th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. Pan : Aaccd1765E Appellant Respondent

For Appellant: Shri Umashankar PrasadFor Respondent: Shri Niraj Sheth

Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Deutsche Investments India Pvt. Ltd. DCIT, Circle 4(2)(1) Block B1, Nirlon Knowledge park, Off 6th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. PAN : AACCD1765E Appellant Respondent : Shri Niraj Sheth Assessee by : Shri Umashankar Prasad Revenue by : 07/08/2025 Date of Hearing Date of pronouncement : 15/10/2025 O R D E R Per Omkareshwar Chidara (AM) :- The only issue to be adjudicated in this above cited app…

Bajaj Holdings Amd Investment Limited, Pune vs. Principal Commissioner of Income-Tax, Mumbai - 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 3678/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Ms. Vasantiben Patel, AdvocateFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 115JSection 143Section 143(3)Section 263Section 37(1)Section 80G

…. 1. Worley Services India Pvt Ltd v PCIT ITA 554/Mum/2024 2. Mahansaria Enterprises (P) Ltd v PCIT 175 Taxmann.com 885 3. Naik Seafood Pvt Ltd v PCIT ITA 490/Mum/2021 4. Baiai Electrical Ltd. V. PCIT ITA 1302/Mum/2021 5. Dalai & Broacha Stock Broking (P) Ltd 175 Taxmann.com 984 vs. PCIT 6. DCIT v. Hinduja Global Solutions Ltd 1 75 Taxmann.com 411 7. DCIT v. Gabriel Ltd 173 Taxmann.com 21 9 8. MOIL V CIT 396 ITR 244 (Bombay) 9. CIT v. Sunbeam Auto Ltd 332 ITR 167 (Delhi) 10. CIT v. Nirav Modi 390 ITR 292 (Bombay) 11. CIT v. Nirav Modi 77 Taxmann.com 15 (SC) 12. Axis Securities Ltd v. PCIT 175 Taxmann.com 982 13.…

Capgemini Technology Services India Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1252/PUN/2025 Assessment year : 2018-19 Capgemini Technology Services India Ltd. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, Pune - 411057 PAN: AABCM4573E (Appellant) PCIT, Pune-1 Vs. (Respondent) Assessee by Shri Nikhil S Pathak Department by Shri Amol Khairnar, CIT-DR Date of hearing 29-07-2025 Date of pronouncement 30-07-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the orde…

E-Xpress Interactive Software Private Limited, Mumbai vs. PCIT-04, Mumbai

In the result, appeals of the revenue are dismissed

ITA 1951/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am E-Xpress Interactive Software Private Pcit-4, Limited Mumbai 401, 4Th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ritesh Misra

Section 143(3)Section 263Section 37Section 37(1)Section 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM E-xpress Interactive Software Private PCIT-4, Limited Mumbai 401, 4th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066 PAN/GIR No. AAACE 6838 R (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah Respondent by : Shri Ritesh Misra Date of Hearing : 16.07.2025 Date of Pronouncement : 24.07.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 21.03.2025, passed u/s. 263 of the Income Tax Act, 1961 (‘the Act’) by learned…