Harbinger Systems (P.) Ltd. v. Deputy Commissioner of Income Tax

77 Taxmann.com 284Reported decision2017#18343 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Judgments citing Harbinger Systems (P.) Ltd. v. Deputy Commissioner of Income Tax

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. AIA ENGINEERING LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed, whereas, the\nappeal of the assessee stands allowed

ITA 565/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2014-15

For Appellant: \nShri Tushar Hemani, Sr. AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 2(17)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"ए\", अहमदाबाद ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\" A \" BENCH, AHMEDABAD\nश्री संजय गर्ग, न्यायिक सदस्य एवं\nअन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष ।\nBefore Shri Sanjay Garg, Judicial Member And\nAnnapurna Gupta, Accountant Member\n1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15\n2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15\n1. The DCIT\nCircle-1(1)(1)\nAhmedabad – 380 015\nबनाम /\nv/s.\n2. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav\nAhmedabad - 382 415\n1. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav…

AIA ENGINEERING LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Revenue is dismissed, whereas, the\nappeal of the assessee stands allowed

ITA 351/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2014-15

For Appellant: \nShri Tushar Hemani, Sr. AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 2(17)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"ए\", अहमदाबाद ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A ” BENCH, AHMEDABAD\nश्री संजय गर्ग, न्यायिक सदस्य एवं\nअन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष ।\nBefore Shri Sanjay Garg, Judicial Member And\nAnnapurna Gupta, Accountant Member\n1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15\n2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15\n1. The DCIT\nCircle-1(1)(1)\nAhmedabad – 380 015\nबनाम /\nv/s.\n2. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav\nAhmedabad - 382 415\nस्थायी लेखा सं./PAN: AABCA 2777 J\n(अपीलार्थी/ Appellant) (प्र…

ITO, WARD-10(4), KOLKATA, KOLKATA vs. M/S GATEWAY ENCLAVE PVT.LTD., KOLKATA

In the result, appeal of Revenue is dismissed

ITA 2269/KOL/2016[2012-13]Status: DisposedITAT Kolkata01 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 68

…1 M/s. Gateway Enclave Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 2269/Kol/2016 Assessment Year: 2012-13 Income-tax Officer, Wd-10(4), Vs. M/s. Gateway Enclave Pvt. Ltd. Kolkata. (PAN: AAECG 0052 F) Appellant Respondent Date of Hearing 12.02.2019 Date of Pronouncement 01.05.2019 For the Appellant Shri Shankar Halder, JCIT, Sr. DR For the Respondent Shri Manish Tiwari, FCA ORDER Per Shri A.T.Varkey…

ITO, WARD-10(4), KOLKATA, KOLKATA vs. M/S POSITIVE PROPERTIES PVT. LTD., KOLKATA

In the result, appeal of revenue is dismissed

ITA 2274/KOL/2016[2012-13]Status: DisposedITAT Kolkata09 Jan 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 68

…1 Positive Properties Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 2274/Kol/2016 Assessment Year: 2012-13 Income-tax Officer, Wd-10(4), Vs. M/s. Positive Properties Pvt. Ltd. Kolkata. (PAN: AAFCP7164E) Appellant Respondent Date of Hearing 01.01.2019 Date of Pronouncement 09.01.2019 For the Appellant Shri Pijush Mukherjee, Addl. CIT, Sr. DR For the Respondent Shri Manish Tiwari, AR ORDER Per Shri A.T.V…

M D INDIA HEALTHCARE SERVICES (TPA) PVT. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 1979/PUN/2016[2011-12]Status: DisposedITAT Pune12 Sept 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Kishor PhadkeFor Respondent: Shri J.P. Chandrakar

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1979/PUN/2016 ननधाारण र्वर्ा / Assessment Year : 2011-12 M D India Healthcare Services (TPA) Pvt. Ltd., S. No. 46/1, E-Space Building, A - 2 Wing, Vadgaon Sheri, Pune - Nagar Road, Pune – 411014 PAN : AADCM4828N .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 11(2), Pune ……प्रत्यथी / Respondent Assessee by :…