(i) Escorts Skill Development v. CIT (Exemptions), Chandigarh

108 Taxmann.com 53Reported decision2019#21940 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 37(1)Section 80G Section 115-O Section 12AA Section 135 Section 135(5) of Companies Act Section 142(1)Section 143(1)

Judgments citing (i) Escorts Skill Development v. CIT (Exemptions), Chandigarh

Polynova Industries Limited, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 2982/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21 Polynova Industries Limited Dcit 14(1)(1) 159, Cst Road, Kalina, Aayakar Bhavan,4Th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 Pan No. Aabcl 0864 D Appellant Respondent

For Appellant: Mr. Rajan Vora &For Respondent: Mr. R. A. Dhyani, CIT-DR

Section 143(1)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2020-21 Polynova Industries Limited DCIT 14(1)(1) 159, CST Road, Kalina, Aayakar Bhavan,4th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 PAN NO. AABCL 0864 D Appellant Respondent Assessee by : Mr. Rajan Vora & Ms. Palak Mehta Revenue by : Mr. R. A. Dhyani, CIT-DR Date of Hearing : 11/06/2025 Date of pronouncement : 19/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against the revision order dated 22…

Ericsson India Global Services Private Limited, Delhi vs. DCIT, Circle-7(1), New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 1150/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Mar 2024AY 2015-16

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediaericsson India Global Vs. Dcit Services Private Ltd. Circle – 7(1) 18/17, 4Th Floor, Wea, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 Pan No. Aacce 4175 D (Appellant) (Respondent) Assessee By Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. & Shri Yishu Goel, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024

Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Ericsson India Global Vs. DCIT Services Private Ltd. Circle – 7(1) 18/17, 4th Floor, WEA, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 PAN No. AACCE 4175 D (APPELLANT) (RESPONDENT) Assessee by Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. and Shri Yishu Goel, Adv. Revenue by Shri Vizay B. Vasanta, CIT-D.R. Date of hearing: 28.02.2024 Date of Pronouncement: 05.03.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT : The captioned appeal has been filed by th…

Apex Foundation, Panasapadu vs. The Commissioner of Income Tax (Exemptions), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 653/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2019-2020

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.653/Viz/2019 (ननधधारण वषा / Assessment Year :Na) Apex Foundation, Vs. The Commissioner Of Income Kakinada. Tax (Exemptions), Pan: Aagta 1866 Q Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri G.V.N. HariFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 12ASection 13Section 135

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.653/Viz/2019 (ननधधारण वषा / Assessment Year :NA) Apex Foundation, Vs. The Commissioner of Income Kakinada. Tax (Exemptions), PAN: AAGTA 1866 Q Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent by : Sr…