(i) Qualcomm Asia Pacific Pte. Ltd. v. CIT(A)

174 Taxmann.com 592High Court2025#23127 most cited
3

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

Sections most often in play

Section 2(24)(x)Section 36(1)(va)Section 43BSection 139(1)Section 143(1)Section 143(1)(a)Section 244ASection 41

Issues it is cited on

section 43bsection 43section 36section 143section 14total income

Judgments citing (i) Qualcomm Asia Pacific Pte. Ltd. v. CIT(A)

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1 & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1(1) & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

Elsamex Maintenance Services Limited, Ahmedabad vs. Dy. Commissioner of Income Tax - Circle Gandhinagar, Gandhinagar

In the result, the appeal of the assessee is partly allowed

ITA 1215/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2019-20

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Bhupal Rapelli, A.RFor Respondent: Shri B.P. Srivastava, Sr. DR
Section 143(1)Section 143(1)(a)Section 244ASection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No. 1215/Ahd/2025 (Assessment Year: 2019-20) Elsamex Maintenance Services Vs. Deputy Commissioner of Ltd. Income Tax, 1207-1210, Shapath V, Beside Circle Gandhinagar Hotel Crown Plaza, S.G Highway, Prahladnagar, Ahmedabad-380015 [PAN No.AADCE5042Q] (Appellant) .. (Respondent) Appellant by : Shri Bhupal Rapelli, A.R. Respondent by: Shri B.P. Srivastava, Sr. DR Date of Hearing 08.07.2025 Date of Pronouncement 17.07.2025 O R D E R PER NARENDRA PRASAD SINHA…