ITO v. Ramachandra Shetty

153 Taxmann.com 666Reported decision#19269 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 132(4)Section 153ASection 234BSection 234DSection 40A(3)Section 69Section 69A

Issues it is cited on

perquisite valuesection 158b(b)section 158bb(1)section 40a(ia)section 158bbsection 158bcsection 34section 40a(3)principal commissioner of income-taxsection 158bloose paperssection 158

Judgments citing ITO v. Ramachandra Shetty

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2320/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2318/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2317/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2316/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jul 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

ITO v. Ramachandra Shetty (153 Taxmann.com 666) — Cited in 4 Judgments | BharatTax