DCIT, 442 ITR 385 (Mad). (iv). CIT vs. Neerav Modi, 390 ITR 292 (Bom) (v). ITO v. DG Housing Projects Ltd.

125 Taxmann.com 432Income Tax Appellate Tribunal2021#18912 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

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Judgments citing DCIT, 442 ITR 385 (Mad). (iv). CIT vs. Neerav Modi, 390 ITR 292 (Bom) (v). ITO v. DG Housing Projects Ltd.

Kaustubh Gupta, Meerut vs. Pr. CIT, Ghaziabad

In the result, appeal is allowed

ITA 1125/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Dec 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2017-18 Kaustubh Gupta, 412/3, Versus Pr. C.I.T., Mangal Pandey Nagar, Ghaziabad. Meerut. Pan: Aabcs3651B (Appellant) (Respondent) Assessee By: Sh. Sanjeev Sapra, C.A. Revenue By: Sh. Waseem Arshad, Cit/Dr Date Of Hearing : 28.11.2023 Date Of Pronouncement: 07.12.2023 Order Per Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Sapra, C.AFor Respondent: Sh. Waseem Arshad, CIT/DR

Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2017-18 Kaustubh Gupta, 412/3, Versus Pr. C.I.T., Mangal Pandey Nagar, Ghaziabad. Meerut. PAN: AABCS3651B (Appellant) (Respondent) Assessee by: Sh. Sanjeev Sapra, C.A. Revenue by: Sh. Waseem Arshad, CIT/DR Date of hearing : 28.11.2023 Date of pronouncement: 07.12.2023 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Present appeal by the assessee arises out of order dated 12.03.2022 passed by learned Principal Commissioner of Income-tax (PCIT), Ghaziabad under…

Tyrolit (I) Superabrasive Tools Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle -5(1)(1), Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 539/BANG/2021[2012-13]Status: DisposedITAT Bangalore28 Feb 2022AY 2012-13

For Appellant: Smt. Suman Lunkar, CA

Section 143(1)Section 143(2)Section 37(1)Section 40Section 43(5)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Tyrolit (I) Superabrasive Tools Pvt. The Deputy Ltd., Commissioner of Income No. 1D, 2nd Phase, Peenya Tax, Vs. Industrial Area, Circle – 5(1)(1), Bangalore – 560 058. Bangalore. PAN: AACCT2032Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA : Smt. Priyadarshini Basaganni, Revenue by JCIT (DR) Date of Hearing : 30-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee…

Mountain Trail Foods Private Limited, Bangalore vs. Principal Commissioner of Income Tax, Bengaluru-4, Bengaluru

In the result, all the miscellaneous applications are allowed and all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 99/BANG/2021[2015-16]Status: HeardITAT Bangalore13 Dec 2021AY 2015-16

Bench: Shri B.R Baskaran & Shri Beena Pillai

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Priyadarshini Besaganni, JCIT (DR)

Section 248

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER Sl. M.P No. A.Y No. 1 99/Bang/2021 2016-17 (In 1971/Bang/2019) 2 100 to 111/Bang/2021 2017-18 (In 1972 to 1983/Bang/2019) 3 112 to 122/Bang/2021 2018-19 (In 1984 to 1994/Bang/2019) 4 123 to 132/Bang/2021 2019-20 (In 1995 to 2004/Bang/2019) Sl. IT(ITA) No. A.Y No. 1 1971/Bang/2019 2016-17 2 1972 to 1983/Bang/2019 2017-18 3 1984 to 1994/Bang/2019 2018-19 4 2019-20 1995 to 2004/Bang/2019 M/s Edgeverve Systems Ltd., Vs. The Asst. Commissioner of Income-tax 44/97A Konappa…

M/S. Cisco Systems International B.V., Bengaluru vs. Assistant Commissioner of Income Tax, International Taxation, Circle- 1(1), Bengaluru

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

ITA 1415/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Sept 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A No.1415/Bang/2019 Assessment Year : 2016-17

For Appellant: Shri Nageshwar Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(3)Section 9

…IT(IT)A No.1415/Bang/2019 M/s. CISCO Systems International B.V, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.1415/Bang/2019 Assessment Year : 2016-17 Cisco Systems International B.V. C/o SRBC & Associates LLP (Authorised Representative) “Divyasree Chambers”, First Floor, ACIT ‘A’ Wing, # 11 O’Shaughnessy Road, Vs. International Taxation Langford Gardens, Circle 1(1) Bengaluru 560 025. Bengaluru PAN NO : AADCC9201D APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, A.R. Respondent by…