(iii) DCIT v. Dr. Rajan Pai

82 Taxmann.com 347Reported decision2017#25719 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 234A Section 234B Section 234C Section 56(2)(viia)

Judgments citing (iii) DCIT v. Dr. Rajan Pai

Silgate Solutions Limited, Mumbai vs. DCIT-3(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5367/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Nov 2025AY 2013-14

Bench: or at the time of hearing of the matter with the Income Tax Appellate Tribunal." 2. The assessee is a company engaged in the business of international call centre. The assessee filed a return of income for AY 2013-14 on 24.10.2013, declaring total income of Rs.92,36,060/-. The case was selected for scrutiny and statutory notices were duly served on the assessee. During the assessment proceedings the AO noticed that there was change in the shareholding pattern of the assessee wherein the ass

For Appellant: Shri. SwapnilChoudhary Sr. AR

Section 234ASection 250Section 56(2)Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFOREHON’BLE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5367/Mum/2025 (Assessment Year: 2013-14) Silgate Solutions Limited Deputy Commissioner of Income 102, A Block, Ranjit Studio, D.S. Tax 3(2)(1), Mumbai. Room No. 608, 6th Floor, Aayakar Phalke Road, Dadar East, Mumbai Vs. 400014 Bhavan, Maharshi Karve Road, Mumbai 400020 PAN: AAFCS6294J Appellant) : Respondent) : Shri Paras S. Savla Assessee by : Shri. SwapnilChoudhary Sr. AR Revenue by Date of Hearing : 27.10.2025 : 04.11.2025 Date of Pronouncement O R D E R Per Padmavathy S, A…

Lupin Investments Private Limited (Successor to Zyma Laboratories Limited), Mumbai vs. Deputy Commissioner of Income Tax - 14(2)(1), Mumbai

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

ITA 4635/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Jul 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri P.J. Pardiwalla, Shri Pratik PoddarFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R

Section 115QSection 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 35ASection 56(2)(viia)Section 80G

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 4635/Mum/2024 Assessment Year: 2016-17 Lupin Investments Private Limited (Successor to Zyma Laboratories Limited) 159, CST Road Kalina Santacruz East Maharashtra - 400098 [PAN: AAACL1070G] Vs Deputy Commissioner of Income Tax – 14(2)(1), Mumbai अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by : Shri P.J. Pardiwalla, Shri Pratik Poddar & Shri Shreyash Sardesai, A/Rs Revenue by : Shri R…

Regal Buildtech P.Ltd, New Delhi vs. ACIT, Circle-21(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 7505/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kambleregal Buildtech P. Ltd. Vs Acit 2/48, Shopping Centre, Malcha Circle-21(1) Marg, New Delhi New Delhi Aaccr9566P (Appellant) (Respondent)

Section 292BSection 56(2)(vii)Section 56(2)(viib)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Regal Buildtech P. Ltd. Vs ACIT 2/48, Shopping Centre, Malcha Circle-21(1) Marg, New Delhi New Delhi AACCR9566P (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Wadhwa, Adv, Ms. Aushi Gupta, CA Respondent by Smt. Sulekha Verma, CIT(DR) Date of Hearing 31.05.2019 Date of Pronouncement 18.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 9/10/2018 passed by CIT(A)-7, for Assessment Year 2014-15. 2. The grounds of…