DCIT v. Stylam Industries

162 Taxmann.com 734Reported decision2024#11167 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 145Section 147Section 151Section 37Section 40(a)(i)Section 250(6)Section 40(a)(ia)

Issues it is cited on

section 2(1)section 10(2)royalty incomesection 21colourable deviceenduring benefitbusiness connectionmercantile system of accountingcommercial expediencysection 40(a)(i)fees for technical servicespermanent establishment

Judgments citing DCIT v. Stylam Industries

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2172/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2171/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2170/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2118/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Jan 2026AY 2015-16

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2117/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Jan 2026AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

M/S Orbit Resorts (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, appeals of the Assessee stands allowed

ITA 988/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh16 Oct 2025AY 2014-15

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 343 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Chandigarh Circle 1(1), Chandigarh स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 988 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम H.No. 256, Sector 9C, Chandigarh The DCIT Circle 1(1), Chandigarh

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250(6)Section 40Section 9

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 343 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Circle 1(1), Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAACO4024H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 988 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम The DCIT H.N…

M/S Orbit Resorts (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, appeals of the Assessee stands allowed

ITA 343/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh16 Oct 2025AY 2013-14

Bench: or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal.

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250(6)Section 40Section 9

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 343 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Circle 1(1), Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAACO4024H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 988 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम The DCIT H.N…

Atul Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2017-18 Atul Limited ACIT, Cir.1(1)(1) Atul House, GI Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. PAN : AABCA 2390 M (Applicant) (Responent) Assessee by : Shri Bandish Soparkar, AR : Shri Prathvi Raj Meena, CIT-DR Revenue by सुनवाई क" तारीख/Date of Hea…

Arvind Envisol Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1001/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad11 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1001/Ahd/2023 (Assessment Year: 2017-18) Arvind Envisol Limited, Vs. A.C.I.T Arvind mills Premises, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [PAN No.AAGCA9687A] (Appellant) .. (Respondent) Appellant by : Shri Dhrunal Bhatt, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR 28.08.2024 Date of Hearing Date of Pronouncement 11.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the…

DCIT v. Stylam Industries (162 Taxmann.com 734) — Cited in 9 Judgments | BharatTax