Director of Income Tax (International Taxation) v. Western Union Financial Services Inc.

153 Taxmann.com 704Supreme Court of India2023#19353 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 11Section 12Section 12ASection 271(1)(c)Section 139(1)Section 143(1)

Judgments citing Director of Income Tax (International Taxation) v. Western Union Financial Services Inc.

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1732/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ITA Nos 1730 to 1732 Baptist Church Dilsukhnagar आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos.1730 to 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) BAPTIST CHURCH Vs. Income Tax Officer DILSUKHNAGAR, (Exemption), Ward-1 HYDERABAD HYDERABAD PAN:AAATB5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate S. Rama Rao राज" व "ारा/Revenue by: Dr. Sachin Kumar,…

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1731/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ITA Nos 1730 to 1732 Baptist Church Dilsukhnagar आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos.1730 to 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) BAPTIST CHURCH Vs. Income Tax Officer DILSUKHNAGAR, (Exemption), Ward-1 HYDERABAD HYDERABAD PAN:AAATB5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate S. Rama Rao राज" व "ारा/Revenue by: Dr. Sachin Kumar,…

BAPTIST CHRUCH DILSUKH NAGAR,HYDERABAD vs. ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1730/HYD/2025[2012-13]Status: DisposedITAT Hyderabad27 Mar 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1730 To 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) Baptist Church Vs. Income Tax Officer Dilsukhnagar, (Exemption), Ward-1 Hyderabad Hyderabad Pan:Aaatb5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Vijay Pal Rao, Vice-. Theses 3 Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 14/11/2024 Arising From The Two Assessment Orders For The A.Y 2012-13 & 2015-16 & One Penalty Order Under Section 271(1)(C) Of The Act For The A.Y 2015-16 Respectively.

For Appellant: Advocate S. Rama RaoFor Respondent: Dr. Sachin Kumar, Sr.AR
Section 226(3)Section 271(1)(c)

…ITA Nos 1730 to 1732 Baptist Church Dilsukhnagar आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos.1730 to 1732/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 & 2015-16) BAPTIST CHURCH Vs. Income Tax Officer DILSUKHNAGAR, (Exemption), Ward-1 HYDERABAD HYDERABAD PAN:AAATB5861E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate S. Rama Rao राज" व "ारा/Revenue by: Dr. Sachin Kumar,…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7.1.1, BENGALURU vs. VISSKAN AVIATION PRIVATE LIMITED, BENGALURU

In the result, the appeal preferred by revenue is dismissed

ITA 728/BANG/2023[2019]Status: DisposedITAT Bangalore18 Jan 2024

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2019-20 M/S. Visskan Aviation The Deputy Pvt. Ltd., Commissioner Of 104, Ground Floor, Income Tax, Kirloskar Colony, Circle – 7(1)(1), Mahalakshmipuram, Vs. Bangalore. Bangalore – 560 086. Pan: Aaccv2564M Appellant Respondent

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri V. Parithivel, JCIT DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Visskan Aviation The Deputy Pvt. Ltd., Commissioner of 104, Ground Floor, Income Tax, Kirloskar Colony, Circle – 7(1)(1), Mahalakshmipuram, Vs. Bangalore. Bangalore – 560 086. PAN: AACCV2564M APPELLANT RESPONDENT Assessee by : Shri V. Sridhar, CA Revenue by : Shri V. Parithivel, JCIT DR Date of Hearing : 21-12-2023 Date of Pronouncement : 18-01-2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the Department is di…

Director of Income Tax (International Taxation) v. Western Union Financial Services Inc. (153 Taxmann.com 704) — Cited in 4 Judgments | BharatTax