Delhi in PCIT v. Inductis India (P.) Ltd.

157 Taxmann.com 87High Court2023#22822 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 144C(1)Section 144C(13)Section 154 Section 80G Section 92CA(1)Section 92CD(4)

Judgments citing Delhi in PCIT v. Inductis India (P.) Ltd.

Sumitomo Corporation India Pvt Ltd, Delhi vs. DCIT, Circle-22(2), Delhi

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

ITA 4400/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Apr 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 154Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER Assessment Year 2020-21 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS1887M Appellant Respondent IT(TP) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS18…

Erm India Private Limited, Gurugram vs. Assessment Unit (Jao- DCIT, Circle 7(1), Delhi)

In the result, this appeal is partly allowed

ITA 5459/DEL/2024[2021-22]Status: DisposedITAT Delhi07 Jan 2026AY 2021-22

Bench: Shriyogesh Kumar Us & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5459/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Erm India Private Limited, Assessment Unit, 3Rd Floor, Tower B, Building No.10, Vs. Income Tax Department, Dlf Cyber City, Phase-Ii, (Jurisdictional Ao: Deputy Gurugram, Haryana. Commissioner Of Income-Tax), Pan No.Aaace1502C Circle 7(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144C(13)Section 253(1)(d)Section 92B

…ITA No.5459/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIYOGESH KUMAR US, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5459/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम ERM INDIA PRIVATE LIMITED, ASSESSMENT UNIT, 3rd Floor, Tower B, Building No.10, Vs. INCOME TAX DEPARTMENT, DLF Cyber City, Phase-II, (Jurisdictional AO: Deputy Gurugram, Haryana. Commissioner of Income-tax), PAN No.AAACE1502C Circle 7(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ajit Jain, AR, Shri Shreyansh Sangal, AR Shri Pradhuman Daftri, AR & Shri Priya…

Indraprastha Gas Limited, Delhi vs. JCIT OSD Range-10, Delhi

In the result, the appeal of the assessee is allowed as above

ITA 2422/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2422/Del/2025, A.Y. 2018-19 Indraprastha Gas Limited Joint Commissioner of Plot No. 4, IGL Bhawan, Income Tax (OSD), Range-10, Sector-4, R. K. Puram, Vs. C. R. Building, I. P. Estate, New Delhi- 110022 New Delhi PAN: AAACI5076R (Appellant) (Respondent) Appellant by Sh. Rajat Jain, CA Sh. Ashish Mendiratta, CA Respondent by Sh. Jitender Singh, CIT DR Date of Hearing 30/09/2025 Date of Pronouncement 30/10/2025 ORDER PER AVDHESH KUMAR MISHRA,…