M/s. Medplus Health Services (P.) Ltd. v. Income Tax Officer, Ward- 16(1), Hyderabad

158 ITD 105Income Tax Appellate Tribunal2016#19321 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 356,934 Indian tax judgments — from 2018 to 2025.

Judgments citing M/s. Medplus Health Services (P.) Ltd. v. Income Tax Officer, Ward- 16(1), Hyderabad

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

M/S. Gmr Enterprises Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle- 2(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2310/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Oct 2021AY 2015-16

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2310/Bang/2019 : Asst.Year 2015-2016 M/S.Gmr Enterprises Pvt. Ltd. The Dy.Commissioner Of (Successor To Gmr Holdings P.Ltd) Income-Tax, Central Circle 2(2) V. Bangalore. No.25/1 Skip House, Museum Rd. Bangalore – 560 025. Pan : Aaccr1554R. (Appellant) (Respondent) Appellant By : Sri.Yogesh Thar, Ca Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 28.10.2021 Date Of Hearing : 25.10.2021 O R D E R Per Bench:- This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 14.10.20199 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2015-2016. 2. The Assessee Has Raised Five Grounds & Various Sub Grounds. The Assessee By Its Application Dated 13.07.2020 Has Also Raised An Additional Ground. The Learned Ar During The Course Of Hearing Submitted That Grounds No.Ii & Iii May Be Adjudicated & The Other Grounds May Be Left Open. Therefore, Grounds No.Ii & Iii Are Reproduced Below:-

For Appellant: Sri.Yogesh Thar, CAFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 142ASection 143(3)Section 14ASection 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2310/Bang/2019 : Asst.Year 2015-2016 M/s.GMR Enterprises Pvt. Ltd. The Dy.Commissioner of (Successor to GMR Holdings P.Ltd) Income-tax, Central Circle 2(2) v. Bangalore. No.25/1 Skip House, Museum Rd. Bangalore – 560 025. PAN : AACCR1554R. (Appellant) (Respondent) Appellant by : Sri.Yogesh Thar, CA Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 28.10.2021 Date of Hearing : 25.10.2021 O R D E R Per Bench:- This appeal at the instance of the assessee is…

Rameshwaram Strong Glass (P.) Ltd., Ajmer vs. ITO, Ajmer

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 884/JPR/2016[2013-14]Status: DisposedITAT Jaipur12 Jul 2018AY 2013-14
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT- DR
Section 143(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 884/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2013-14 cuke M/s. Rameshwaram Strong Glass (P) Ltd. The ITO Vs. Anasagar Circular Road, Opp. Anand Nagar Ward 2(1) Rajmandir, 556, A-1, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCR 6561 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Mahendra Gargieya, Advocate jktLo dh v…

DCIT 1(2)-2, Mumbai vs. Ozoneland Agro P.Ltd, Mumbai

ITA 4854/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 May 2018AY 2013-14
For Appellant: Dr. K. Sivaram and Shri Rahul K. HakaniFor Respondent: Shri T.A. Khan-DR
Section 143Section 56

…res were issued on premium to the same party,that the AO had accepted the valuation,that the rule of consistency demanded that he should have followed the same method..He relied upon the cases of Bharat Hari Singhania(207 ITR 1),Medplus Health Services P.Ltd.(158 ITD 105). 5.We have heard the rival submissions.We find that the assessee had issued 1941 equity shares to SPL at premium of Rs.25,749/- per share,that face value of the share was Rs.10/- M/s. Ozoneland Agro Pvt. Ltd. ,that the assessee had received total share premium of Rs.4.99 crores from an unrelated party,that the share premium was charged on the…

M/s. Medplus Health Services (P.) Ltd. v. Income Tax Officer, Ward- 16(1), Hyderabad (158 ITD 105) — Cited in 4 Judgments | BharatTax