IBS Software (P.) Ltd. v. UOI

158 Taxmann.com 209High Court2024#17294 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 270A Section 143(3)Section 270AA Section 10(13A)Section 250 Section 270A(9)(a)Section 80E Section 139(1)

Issues it is cited on

section 270aa section 270a(9)penalty under section 270a specified domestic transaction section 156 section 270 section 270a section 274 international transaction section 24 levy of penalty section 27

Judgments citing IBS Software (P.) Ltd. v. UOI

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

ITA 671/IND/2024[2018-19]Status: DisposedITAT Indore09 Oct 2025AY 2018-19

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 143(3)Section 24Section 250Section 253Section 270ASection 270A(9)(a)Section 274

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.670 &671/Ind/2024 (AYs: 2017-18 &2018-19) Manoj Kumar Gangadharan, ITO (IT&TP), बनाम/ 12, CTO Bairagarh, Bhopal Vs. Huzur, Bhopal (PAN: AIXPG2038F) (Appellant) (Respondent) Assessee by Shri Harsh Vijaywargiya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 आदेश / O R D E R Per Bench: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act,…

CREATIVE ASHTECH POWER PROJECTS PVT. LTD.,MUMBAI vs. DCIT, CIRCLE-14(1)(2), MUMBAI

In the result, the appeal is dismissed

ITA 1587/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jul 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarcreative Ashtech Power V/S. Deputy Commissioner Of Projects Private Limited, 7Th बनाम Income Tax, Circle– Floor, Raheja Point 1, Opp. 14(1)(2), Room No. 455, Vakola Market Nehru Road, Aayakar Bhavan, M.K. Santacruz (East), Mumbai– Marg, Mumbai – 400020, 400055, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcd1054F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Jitendra Sanghvi,ARFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)

Section 143(3)Section 270ASection 270A(9)Section 270A(9)(e)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Creative Ashtech Power v/s. Deputy Commissioner of Projects Private Limited, 7th बनाम Income Tax, Circle– Floor, Raheja Point 1, Opp. 14(1)(2), Room No. 455, Vakola Market Nehru Road, Aayakar Bhavan, M.K. Santacruz (East), Mumbai– Marg, Mumbai – 400020, 400055, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCD1054F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Jitendra Sanghvi,AR Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date…

CHIGURUVADA DILEEP KUMAR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1) , BANGALORE

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V

Section 10Section 270ASection 270A(9)Section 80CSection 80E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 832/Bang/2023 & 143/Bang/2024 Assessment Year : 2020-21 Shri Chiguruvada DileepKumar, The Deputy Flat : 204 163/3/75, Commissioner of Nellurahalli Road, Income Tax, Siddapura Village, Circle – 3(3)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AMQPD6817Q APPELLANT RESPONDENT : Shri Ravi Shankar .S.V, Assessee by Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 03-04-2024 Date of Pronouncement : 27-05-2024 ORDER PER BEENA PILLAI, JUDICIAL…

CHIGURUVADA DILEEPKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(3)(1), BENGALURU

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V

Section 10Section 270ASection 270A(9)Section 80CSection 80E

FREYR SOFTWARE PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE 8(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 90/HYD/2024[2020-21]Status: HeardITAT Hyderabad14 May 2024AY 2020-21

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri R. Mohan Kumar, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 10ASection 115JSection 143(3)Section 270ASection 270A(8)Section 270A(9)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 90/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2020-21) Freyr Software Private ACIT, Circle-8(1), Limited, Vs. Hyderabad Hyderabad [PAN : AACCF1274G] अपीलधर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धाररती द्वधरध/Assessee by: Shri R. Mohan Kumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 22/04/2024 घोर्णध की तधरीख/Pronouncement on: 14/05/2024 आदेश / ORDER PER…