Google India (P.) Ltd. v. Assistant Commissioner of Income-tax

172 Taxmann.com 378High Court2025#16985 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 40(a)(ia)Section 10A Section 115JB Section 143(1)Section 144

Issues it is cited on

section 43(1)dispute resolution panel revenue expenditure final assessment order section 37(1)section 37 appeal before the tribunal previous year section 144 section 143 transfer india

Judgments citing Google India (P.) Ltd. v. Assistant Commissioner of Income-tax

Kuldip Singh, Ranchi vs. DCIT/ACIT, Circle-1, Ranchi

In the result, the appeal of the assessee is allowed

ITA 180/RAN/2025[14-15]Status: DisposedITAT Ranchi10 Feb 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [Pan: Agjps6921P] Vs. Dcit/Acit, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kailash Gautam, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2026 Date Of Pronouncing The Order : February 10, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 06.03.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [PAN: AGJPS6921P] vs. DCIT/ACIT, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri Kailash Gautam, DR, appeared on behalf of the Respondent. Date of concluding the h…

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1073/Del/2015 (Assessment Year: 2010-2011) Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020, Maharashtra. [PAN: AAACA3202D] ...................... Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Respondent ITA No. 1158/Del/2015 (Assessment Year: 2010-2011) Deputy Commissioner of Income Tax Circle 26(2), New Delhi ..................... Appel…

M/S. Aman Enterprises, Ranchi vs. DCIT Circle-1, Ranchi

In the result, this appeal of the assessee is allowed

ITA 134/RAN/2024[2011-12]Status: DisposedITAT Ranchi18 Aug 2025AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aaifa 9921 A Appellant/ Assessee Respondent/ Revenue

Section 143Section 143(3)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. PAN No. AAIFA 9921 A Appellant/ Assessee Respondent/ Revenue Assessee represented by Sri Devesh Poddar, A.R. Department represented by Shri Khub Chand Pandya, Sr. DR Date of hearing 18/08/2025 Date of pronouncement 18/08/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned CIT(A), NFAC in Appeal No.…

Vodafone Mobile Services Ltd.(Formerly Known As Vodafone Digilink Ltd Which Merged With Vodafone Mobile Services Ltd.), New Delhi vs. DCIT, Circle-26(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4189/DEL/2017[2007-08]Status: DisposedITAT Mumbai22 May 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Vodafone Mobile Services Limited Deputy Commissioner Of (Formerly Known As Vodafone Income Tax, Circle 26(2), Digilink Ltd Which Stands Vs. New Delhi Amalgamated With Vodafone Mobile (Jurisdiction Realigned From Service Limited) Circle 17(1), New Delhi) C-48, Phase-Ii, Okhla Industrial Area, New Delhi- 110020. Pan No. Aaaca 3202 D Appellant Respondent

For Appellant: Mr. Ketan VedFor Respondent: Mr. Pankaj Kumar, Sr. DR

Section 115Section 115JSection 143(3)Section 194HSection 37(1)Section 40Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2007-08 Vodafone Mobile Services Limited Deputy Commissioner of (formerly known as Vodafone Income Tax, Circle 26(2), Digilink Ltd which stands Vs. New Delhi amalgamated with Vodafone Mobile (Jurisdiction realigned from Service Limited) Circle 17(1), New Delhi) C-48, Phase-II, Okhla Industrial Area, New Delhi- 110020. PAN NO. AAACA 3202 D Appellant Respondent Assessee by : Mr. Ketan Ved Mr. Akshay Nagrajan Revenue by : Mr. Pankaj Kumar, Sr. DR…