Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT

161 Taxmann.com 312Income Tax Appellate Tribunal#16877 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(23C)(iiiad)Section 11Section 12Section 12ASection 12AASection 13(1)(c)Section 133ASection 144

Issues it is cited on

section 10(23c)(iiiad)section 12a(1)(ac)(i)section 13(1)(c)ddtsection 13(1)retracted statementsection 10(23c)section 80g(5)section 12aasection 12absection 234asection 80g

Judgments citing Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT

Mumbra Shikshan Prasarak Mandal, Thane vs. ITO (Exemption) Thane, Dy. CIT (Central Circle) - 1 Thane, Thane

In the result, all the above appeals of the assessee are partly allowed

ITA 379/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

Mumbra Shikshan Prasarak Mandal, Thane vs. ITO (Exemptions), Thane, Dy. CIT (Central Circle) - 1

In the result, all the above appeals of the assessee are partly allowed

ITA 378/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

Mumbra Shikshan Prasarak Mandal, Thane vs. ITO (Exemptions) - Thane, Dy. CIT (Central Circle) - 1, Thane

In the result, all the above appeals of the assessee are partly allowed

ITA 377/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

Mumbra Shikshan Prasarak Mandal, Thane vs. ITO (Exemptions) - Thane, Dy. CIT (Central Circle) - 1, Thane

In the result, all the above appeals of the assessee are partly allowed

ITA 374/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

Ishar Infrastructure Develpopers Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

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

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23 Ishar Infrastructure Developers Vs. DCIT, Circle-1, Pvt Ltd , street – 30, Ajit Road, Bathinda. Bathinda. [PAN:-AABC12581A] (Respondent) (Appellant) Sh. Rohit Kapoor, CA & Sh. V.S. Appellant by Aggarwal, ITP, Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 09.07.025 Date of Pronouncement 28.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld…

Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT (161 Taxmann.com 312) — Cited in 5 Judgments | BharatTax