Director of Income-tax (International Taxation) v. Oman International Bank SAOG

184 Taxmann 314High Court2009#17065 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 133A Section 28 Section 36(1)(vii)Section 36(2)

Issues it is cited on

section 36(2)section 36(1)(vii)section 36(1)section 36 previous year nfac business

Judgments citing Director of Income-tax (International Taxation) v. Oman International Bank SAOG

Pradeep Sharma, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1522/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Sept 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1522/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Pradeep Sharma K-12, Office No. 504, Malviya Marg, Vs. C-Scheme, Jaipur बनाम ITO, Ward 1(5), Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEMPS7267R अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A राजस्व की ओर से / Revenu…

Aha Holdings Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle - 6(1)(1), Mumbai

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

ITA 4344/MUM/2024[2016-17]Status: DisposedITAT Mumbai13 Mar 2025AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2016-17 Aha Holdings Private Limited, Deputy Commissioner Of Unit No. 403, Income Tax, New Udyog Mandir, Vs. Circle-6(1)(1), No. 2, Mogul Lane, Aayakar Bhavan, Mumbai-400 016. Mumbai-400 020. Pan : Aafcs6404E (Appellant) (Respondent) For Assessee : Shri K. Gopal & Ms. Neha Paranjpe For Revenue : Dr. K.R. Subhash, Cit-Dr Date Of Hearing : 19-12-2024 Date Of Pronouncement : 13-03-2025

For Appellant: Shri K. Gopal &For Respondent: Dr. K.R. Subhash, CIT-DR

Section 133ASection 28Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2016-17 AHA Holdings Private Limited, Deputy Commissioner of Unit No. 403, Income Tax, New Udyog Mandir, vs. Circle-6(1)(1), No. 2, Mogul Lane, Aayakar Bhavan, Mumbai-400 016. Mumbai-400 020. PAN : AAFCS6404E (Appellant) (Respondent) For Assessee : Shri K. Gopal & Ms. Neha Paranjpe For Revenue : Dr. K.R. Subhash, CIT-DR Date of Hearing : 19-12-2024 Date of Pronouncement : 13-03-2025 O R D E R PER B.R. BASKARAN, A.M : The assessee has filed this…

Yogendra Khandelwal, 1St Floor Somani Building Loha Mandi vs. Assisstant Commissioner Cercle 3 Jaipur, Jaipur

In the result the appeal of the assessee is allowed

ITA 202/JPR/2023[2011-12]Status: HeardITAT Jaipur14 Jun 2023AY 2011-12

Bench: The Date Of Hearing.”

For Appellant: Sh. P. C. Jain (FCA)For Respondent: Sh. A. S. Nehara(Addl. CIT)

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.202/JP/2023 fu/kZkj.k o"kZ@Assessment Years :2011-12 cuke Yogendra Khandelwal Assistant Commissioner of 1st Floor Somani Building Vs. Income Tax Loha Mandi, Jaipur Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADCPK 0822 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Jain (FCA) jktLo d…

Yogendra Khandelwal, Jaipur vs. JCIT, Jaipur

In the result, the appeal of the assessee in ITA No

ITA 735/JPR/2016[2011-12]Status: DisposedITAT Jaipur25 Sept 2018AY 2011-12

For Appellant: Shri P. C. Jain (Adv.)For Respondent: Shri J. C. Kulhari (JCIT)

Section 201Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.656/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Yogendra Khandelwal, JCIT, Vs. Jaipur Range-03, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADCPK0822B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.735/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Yogendra Khandelwal, JCIT Vs. Jaipur Range-03 Jaipur LFkk;h ys[kk la-@thv…

Asst CIT 9(2)(1), Mumbai vs. Chiron Behring Vaccines P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5579/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Nov 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2006-07 Acit-9(2)(1) M/S Chiron Behring R. No.665A 6Th Floor, Vcaccines Pvt. Ltd. बनाम/ Aayakar Bhavan, 501, Shri Amba Shanti Vs. M. K. Road, Chambers, Anderi Kurla Mumbai-400020 Road, Andheri East, Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacc6494P

Section 36(1)(VII)Section 36(1)(vii)Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2006-07 ACIT-9(2)(1) M/s Chiron Behring R. No.665A 6th Floor, Vcaccines Pvt. Ltd. बनाम/ Aayakar Bhavan, 501, Shri Amba Shanti Vs. M. K. Road, Chambers, Anderi Kurla Mumbai-400020 Road, Andheri East, Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACC6494P राज"व क" ओर से / Revenue by Shri Rajat Mittal-DR "नधा"रती क" ओर…