Genpact India (P). Ltd. v. Dy. CIT

111 Taxmann.com 402Supreme Court of India2019#9303 most cited

What is Genpact India (P). Ltd. v. Dy. CIT authority for?

An assessee can challenge tax liability arising from special charging provisions, such as Section 115QA, by filing a separate appeal under Section 246A. Dividend Distribution Tax (DDT), as an additional tax not linked to the computation of total income, must be appealed independently.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Genpact India Pvt Ltd v Dy CIT · SC · 2019 · section 246A · section 115QA · special charging provisions · appeal against DDT · Dividend Distribution Tax · independent appeal

Issues it is cited on

section 246a(1)(a)section 2(45)section 80ia(4)(i)ddtdividend distribution taxinitial assessment yearkelvinatorsection 43(1)section 80ia(4)section 246asection 234dinfrastructure facility

Judgments citing Genpact India (P). Ltd. v. Dy. CIT

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

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

ITA 2844/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Jul 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR
Section 143(3)Section 144BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2843/Mum/2025 - A.Y. 2017-18 ITA No.2844/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs The Deputy Commissioner of Company Limited, Income-tax-1(1)(2), Mumbai / 6th Floor, Leela Business Park, NeAC, Delhi Andheri Kurla Road, Andheri (East), Mumbai-400 059 PAN: AABCL5045N APPLICANT RESPONDENT ITA No.2870/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC- Company Limited, 6(2), Mumbai (Successor to HDFC Ergo General…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

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

ITA 2843/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR
Section 143(3)Section 144BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2843/Mum/2025 - A.Y. 2017-18 ITA No.2844/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs The Deputy Commissioner of Company Limited, Income-tax-1(1)(2), Mumbai / 6th Floor, Leela Business Park, NeAC, Delhi Andheri Kurla Road, Andheri (East), Mumbai-400 059 PAN: AABCL5045N APPLICANT RESPONDENT ITA No.2870/Mum/2025 - A.Y. 2018-19 HDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC- Company Limited, 6(2), Mumbai (Successor to HDFC Ergo General…

Maquet Medical India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 10(2)(2), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6524/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Dec 2023AY 2012-13

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 115Section 115O(4)Section 234DSection 250Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.6524/Mum/2017 A.Y. 2012-13 Maquet Medical India Pvt. Ltd. The Deputy Commissioner of Fulcrum “B” Wing, 204, 2nd Floor, Income-tax, Range-10(2)(2), Sahar Road Near Hyatt Hotel, vs Aayakar Bhavan Andheri (East), Mumbai-400 013 Mumbai-400 020 PAN : AADCM8545J APPELLANT RESPONDENT I.T.A. No.5789/Mum/2017 A.Y. 2012-13 The Deputy Commissioner of Maquet Medical India Pvt. Ltd. Fulcrum, 2nd Floor, Mehta Trade Income-tax, Range-10(2)(2), Room No. 216-A, 2nd Floor, vs…

Deputy Commissioner of Income Tax 10(2)(2), Mumbai vs. Maquet Medical India Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5789/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Dec 2023AY 2012-13

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 115Section 115O(4)Section 234DSection 250Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.6524/Mum/2017 A.Y. 2012-13 Maquet Medical India Pvt. Ltd. The Deputy Commissioner of Fulcrum “B” Wing, 204, 2nd Floor, Income-tax, Range-10(2)(2), Sahar Road Near Hyatt Hotel, vs Aayakar Bhavan Andheri (East), Mumbai-400 013 Mumbai-400 020 PAN : AADCM8545J APPELLANT RESPONDENT I.T.A. No.5789/Mum/2017 A.Y. 2012-13 The Deputy Commissioner of Maquet Medical India Pvt. Ltd. Fulcrum, 2nd Floor, Mehta Trade Income-tax, Range-10(2)(2), Room No. 216-A, 2nd Floor, vs…

Smt. Sudama Devi L/H of Late Lalchand Yadav, Sonebhadra vs. ACIT, Circle - 1, Varanasi

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

ITA 4/VNS/2023[2011-2012]Status: DisposedITAT Varanasi16 Nov 2023AY 2011-2012

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Blesmt. Sudama Devi, Acit Circle-1, Varanasi. L/H Of Late Lalchand Yadav, Wie Colony Anpara, Sonebhadra, Uttar Pradesh- 231225

For Appellant: Shri R N Yadav, AdvocateFor Respondent: Shri A K Singh, Sr. DR
Section 139Section 139(4)Section 237Section 239(2)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI “SMC” BENCH, VARANASI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Amit Shukla, Hon’ble Judicial Member Smt. Sudama Devi, ACIT Circle-1, Varanasi. L/H of Late Lalchand Yadav, WIE Colony Anpara, Sonebhadra, Uttar Pradesh- 231225 PAN AXHPD4951F (Appellant) (Respondent) For the Assessee : Shri R N Yadav, Advocate For the Revenue : Shri A K Singh, Sr. DR Date of Hearing : 26.09.2023 Date of Pronouncement : 16.11.2023 O R D E R Per B R Baskaran, Accountant Member: This appeal has been filed by Smt Sudama Devi, Legal heir of Late Shri Lalchand Yadav. I…

M/S. Ge Be Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2615/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 May 2022AY 2015-16

Bench: Shri Chandra Poojari & Shri George K. George

For Appellant: Shri Sachit Jolly &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 92D

…IT(TP)A No.2615/Bang/2019 M/s. GE BE Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND Shri GEORGE K. GEORGE, JUDICIAL MEMBER IT(TP)A No.2615/Bang/2019 Assessment Year: 2015-16 M/s. GE BE Private Limited 60, Export Promotion Industrial Park Deputy Commissioner Whitefield, of Income-tax Vs. Bengaluru 560 066 Circle-3(1)(2) Bengaluru PAN NO : AAACG6714A APPELLANT RESPONDENT Appellant by : Shri Sachit Jolly & Shri Aayush Nagpal, A.Rs Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 17.05.2022 Date of Pronouncement…

Indianoil Skytanking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bengaluru

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S. Indianoil Skytaking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S Indianoil Skytanking Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

Genpact India (P). Ltd. v. Dy. CIT (111 Taxmann.com 402) — Cited in 11 Judgments | BharatTax