DCIT v. VLS Finance Ltd. by the Delhi Tribunal

104 Taxmann.com 294High Court2019#21874 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 115JB Section 143(3)Section 143(3A)Section 144B Section 144C(13)Section 234C Section 270A Section 37

Issues it is cited on

explanation to section 37 section 37(1)section 37 prescribed company section 14 india business document interest

Judgments citing DCIT v. VLS Finance Ltd. by the Delhi Tribunal

Goldman Sachs (India) Securities Pvt.Ltd, Mumbai vs. ACIT Cir 7 (1) (1), Mumbai

In the result, ground no. 8 and 9 are allowed for statistical purpose

ITA 2436/MUM/2022[2018-19]Status: DisposedITAT Mumbai03 Jun 2025AY 2018-19

Bench: Shri Pawan Singh&Girish Agrawal(Physical Hearing) Goldman Sachs (India) Securities Acit, Circle-7(1)(1), Private Limited, 951-A, Rational House, Vs Aayakarbhawan, Mumbai- Appasaheb Marathe Marg, Prabhadevi, 400020. Mumbai-400025. [Pan No. Aafca6819F] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144BSection 254(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Goldman Sachs (India) Securities ACIT, Circle-7(1)(1), Private Limited, 951-A, Rational House, Vs AayakarBhawan, Mumbai- Appasaheb Marathe Marg, Prabhadevi, 400020. Mumbai-400025. [PAN No. AAFCA6819F] Appellant / Assessee Respondent / Revenue Assessee by Shri Madhur Agrawal, Advocate Revenue by Ms. Neena Jeph, CIT-DR Date of institution of appeal 22.09.2022 Date of hearing 07.05.2025 Date of pronouncement 03.06.2025 Order under section 254(1) of Income Tax Act PE…

DCIT, Circle- 21(1), New Delhi vs. Religare Securities Ltd., New Delhi

ITA 6434/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Feb 2021AY 2013-14

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER M/s Religare Securities Dy. CIT, Ltd., Circle-21(1), PAN:AAACF 1952D Vs. New Delhi. (Now merged with Religare Enterprises Limited”) PAN: AAACV 5888N 2nd Floor, Tower-A, Prius Global, Plot No.11, A-3,4,5 Sector-125, Noidai-201 301 (U.P.) (Appellant) (Respondent) Dy. CIT, M/s Religare Securities Circle-21(1), Ltd., New Delhi. Vs. PAN:AAACF 1952D (Now merged with Religare Enterprises Limited”) PAN: AAACV 5888N 2nd Floor, Tow…

Religare Securities Ltd., New Delhi vs. DCIT, Circle- 21(1), New Delhi

ITA 6330/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Feb 2021AY 2013-14

Section 14A