DCIT v. Welspun Steel Ltd.

167 Taxmann.com 720Reported decision2024#23139 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 14A Section 8D Section 10(35)Section 115JB Section 254(1)

Issues it is cited on

section 14a section 14

Judgments citing DCIT v. Welspun Steel Ltd.

INCOME TAX OFFICER - 3(1)(1), MUMBAI vs. AKSHAYA HOLDING PVT. LTD., MUMBAI

In the result, the ground of appeal raised by the assessee is partly allowed

ITA 3369/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Oct 2025AY 2013-14

Bench: The Hearing.

Section 10(35)Section 115JSection 14ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H (SMC)’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Akshaya Holdings Pvt ltd. Vs Income Tax officer Ward 3(1)(1), C-9, Elder House, Dalia Mumbai, Aayakar Ind Estate, Andheri (W) Bhawan,Mumbai- 400020 off Veera Desai Road, Mumbai- 400053 PAN: AABCA 0224 E (Appellant) .. (Respondent) Income Tax officer Ward Vs. Akshaya Holdings Pvt ltd. 3(1)(1), Aayakar Bhawan, C-9, Elder House, Dalia 6th Floor, Room No. 666, IND. Estate, Andheri (W) M.K. Road, Churchgate, off Veera Desai Road, Mumbai- 400020 Mumbai- 400053 PAN: AABCA 022…

AKSHAYA HOLDINGS PVT LTD,DALIA IND ESTATE, ANDHERI(W),MUMBAI, MAHARASHTRA vs. INCOME TAX OFFICER WARD 3(1)(1), MUMBAI, AAYAKAR BHAWAN, MUMBAI

In the result, the ground of appeal raised by the assessee is partly allowed

ITA 3117/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Oct 2025AY 2013-14

Bench: The Hearing.

Section 10(35)Section 115JSection 14ASection 254(1)

TRAVEL FOOD SERVICES LTD (AS NOW SNVK HOSPITALITY AND MANAGEMENT PVT LTD MERGED WITH TRAVEL FOOD SERVICES LTD),MUMBAI vs. DCIT CIRCLE 8(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 423/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Mar 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Travel Food Services Ltd. Dy. Cit, Circle 8(3)(1), (As Now Snvk Hospitality Mumbai Vs. & Management Pvt. Ltd. Room No. 624, Aayakar Bhawan, Merged With Travel Food Service Maharshi Karve Road, New Marine Ltd.) Line, Mumbai 400020 Block A South Wing 1St Floor Shiv Sagar Estate, Dr. Annie Besant Road, Worli, Mumbai 400018 Pan No. Biaps 8725 F Appellant Respondent

For Respondent: Mr. Samir Shah

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2017-18 Travel Food Services Ltd. Dy. CIT, Circle 8(3)(1), (As Now SNVK Hospitality Mumbai Vs. And Management Pvt. Ltd. Room No. 624, Aayakar Bhawan, Merged with Travel Food Service Maharshi Karve Road, New Marine Ltd.) Line, Mumbai 400020 Block A South Wing 1st floor Shiv Sagar Estate, Dr. Annie Besant Road, Worli, Mumbai 400018 PAN NO. BIAPS 8725 F Appellant Respondent : Mr. Samir Shah Assessee by Revenue by : Mr. Hemanshu Joshi, Sr. DR : 1…