Dy. CIT (in Writ Petition No. 2462 of 2022) 2. Teleperformance Global Services (P.) Ltd. v. Asst. CIT

127 Taxmann.com 46High Court2021#10150 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961Section 143(3)Section 148Section 292BSection 10AASection 112Section 143(1A)Section 143(2)

Issues it is cited on

transferor companyamalgamationsection 292bsection 292section 29final assessment orderdraft assessment ordercross objectionnotice under section 148section 143(2)transferassistant commissioner

Judgments citing Dy. CIT (in Writ Petition No. 2462 of 2022) 2. Teleperformance Global Services (P.) Ltd. v. Asst. CIT

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

ITA 1952/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT
Section 143Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2020-21 Liquidhub Analytics Pvt. Ltd. NFAC, Delhi (now merged with Capgemini Technology Services India Ltd.) Vs. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi Phase III, MIDC SEZ, Village Man, Pune – 411057 PAN: AAFCA5135Q (Appellant) (Respondent) Assessee by : Shri Nikhil Pathak Department by : Smt Nilu Jaggi, CIT Date of hearing : 11-02-2025 Date of pronouncement : 25-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is direc…

DY. COMMISSIONER OF INCOME TAX-1(1)(1), AAYAKAR BHAWAN vs. BENNETT COLEMAN AND CO. LTD., SECOND FLOOR

Accordingly, Ground No.1 raised by the appellant is allowed

ITA 2185/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &
Section 143(2)Section 143(3)Section 144BSection 250Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax 1(1)(1), Mumbai 579, Aaykar Bhavan, M.K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Bennett Coleman & Co. Ltd. [Formerly known as Brand Equity Treaties Limited now amalgamated with M/s. Bennett Coleman & Co.Ltd.] Second Floor, The Time of India Building, Dr. D. N. Road, Fort, Mumbai – 400001, Maharashtra. …………. Respondent [PAN:AADCB5243Q] Appearance For the Respondent/Department : Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik For th…

DCIT-15(1)(2), MUMBAI vs. CARRON INVESTMENT PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR
Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

DCIT CIRCLE-3(4), MUMBAI, MUMBAI vs. IDBI BANK LTD , MUMBAI

In the result, we confirm the order of the learned CIT (A) and dismiss the appeal of the learned Assessing Officer

ITA 3882/MUM/2023[2006-07]Status: DisposedITAT Mumbai13 May 2024AY 2006-07

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Idbi Bank Ltd. Dcit Cirlce-3(4), 22Nd Floor Idbi Tower, R.No.559, 5Th Floor, Wtc Complex, Aaykar Bhavan, M.K.Road, Cuffe Parade, Vs. Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) Co No. 28/Mum/2024 (Arising In Ita No.3882/Mum/2023 For A.Y.2006-07)

For Appellant: Shri C. Naresh, ARFor Respondent: Shri H M Bhatt, Sr. DR
Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM IDBI Bank Ltd. DCIT Cirlce-3(4), 22nd Floor IDBI Tower, R.NO.559, 5th Floor, WTC Complex, Aaykar Bhavan, M.K.Road, Cuffe Parade, Vs. Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) CO No. 28/MUM/2024 (Arising in ITA No.3882/Mum/2023 for A.Y.2006-07) IDBI Bank Ltd. DCIT Cirlce-3(4), 22nd Floor IDBI Tower, R.NO.559, 5th Floor, WTC Complex, Aaykar Bhavan, Vs. Cuffe Parade, M.K.Road, Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) PAN No. AABCI8842G Assessee by : Shri C. Naresh, AR Revenue by…

UNIVERSAL COMFORT PRODUCTS LIMITED,MUMBAI vs. DCIT, CIRCLE 8(3)(1), MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha
Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

UNIVERSAL COMFORT PRODUCTS LIMITED (SINCE AMALGAMATED WITH VOLTAS LIMITED ),MUMBAI vs. DCIT, CIRCLE 8(3)(1), MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha
Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

JOHN WILEY & SONS, INC,USA vs. DCIT INTERNATIONAL TAXATION,CIRCLE 3(1)(1), DELHI

The appeals are allowed

ITA 1873/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Feb 2023AY 2019-20

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1872 & 1873/Del/2022 (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA Circle-3(1)(1), New Delhi (Appellant) (Respondent) PAN: AACCJ5564B SA Nos. 358 & 359/Del/2022 (In ITA No. 1872 & 1873/Del/2022) (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA C…

JOHN WILEY & SONS, INC.,UNITED STATES vs. DCIT, INT.TAXATION, CIRCLE 3(1)(1), NEW DELHI

The appeals are allowed

ITA 1872/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Feb 2023AY 2018-19

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1872 & 1873/Del/2022 (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA Circle-3(1)(1), New Delhi (Appellant) (Respondent) PAN: AACCJ5564B SA Nos. 358 & 359/Del/2022 (In ITA No. 1872 & 1873/Del/2022) (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA C…

ITO 23 (3)(2) , MUMBAI vs. SANDHYA ENTERPRISES , MUMBAI

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7724/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Jun 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi
Section 148

…nion of India [80 Taxmann.com 107 (Bom-HC)] (iii). ACIT v. DLF Cyber City Developers ltd., [53 taxmann.com 81 (Del. ITAT)] (iv). ACIT v. Neha Enterprises in ITA.No. 3666/Mum/2015 dated 20.12.2017. Teleperformance Global Services Pvt. Ltd., v. ACIT (v). (2021) 127 Taxmann.com 46 (Bom. HC) 4. He further submitted that his issue is rightly appreciated by Ld.CIT(A) and allowed the additional ground raised by the assessee before him. 5. On the other hand, Ld. DR relied on the orders of the lower authorities. M/s. Sandhya Enterprises & M/s. Sankeshwar Enterprises 6. Considered the rival submissions and material place…

ITO 23 (3)(2), MUMBAI vs. SANDHYA ENTERPRISES , MUMBAI

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7723/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Jun 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi
Section 148

…nion of India [80 Taxmann.com 107 (Bom-HC)] (iii). ACIT v. DLF Cyber City Developers ltd., [53 taxmann.com 81 (Del. ITAT)] (iv). ACIT v. Neha Enterprises in ITA.No. 3666/Mum/2015 dated 20.12.2017. Teleperformance Global Services Pvt. Ltd., v. ACIT (v). (2021) 127 Taxmann.com 46 (Bom. HC) 4. He further submitted that his issue is rightly appreciated by Ld.CIT(A) and allowed the additional ground raised by the assessee before him. 5. On the other hand, Ld. DR relied on the orders of the lower authorities. M/s. Sandhya Enterprises & M/s. Sankeshwar Enterprises 6. Considered the rival submissions and material place…

Dy. CIT (in Writ Petition No. 2462 of 2022) 2. Teleperformance Global Services (P.) Ltd. v. Asst. CIT (127 Taxmann.com 46) — Cited in 10 Judgments | BharatTax