Medplus Health Services (P) Ltd. v. Income Tax Officer

68 Taxmann.com 29Income Tax Appellate Tribunal2016#12957 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 250Section 56(2)(viib)

Judgments citing Medplus Health Services (P) Ltd. v. Income Tax Officer

INCOME TAX OFFICER WARD- 11(3), NEW DELHI vs. HIGHRISE SECURITIES AND TRADING PRIVATE LIMITED, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 30/DEL/2024[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2017-18] Ito, Vs Highrise Securities & Trading Ward-11(3), Pvt.Ltd., G-19, S/F, Room No.410A, Vijay Chokh, Near Tiwari C.R.Building, Complex, Laxmi Nagar, I.P.Estate, New Delhi-110092. New Delhi-110002. Pan-Aaach3402Q Appellant Respondent Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Assessee By Shri Sudesh Garg, Adv., Bhavya Garg, Adv. & Shri Shubham Sharma, Adv. Date Of Hearing 05.06.2025 Date Of Pronouncement 20.08.2025

Section 143(3)Section 250Section 56(2)(viib)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2017-18] ITO, vs Highrise Securities & Trading Ward-11(3), Pvt.Ltd., G-19, S/F, Room No.410A, Vijay Chokh, Near Tiwari C.R.Building, Complex, Laxmi Nagar, I.P.Estate, New Delhi-110092. New Delhi-110002. PAN-AAACH3402Q APPELLANT RESPONDENT Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Assessee by Shri Sudesh Garg, Adv., Bhavya Garg, Adv. & Shri Shubham Sharma, Adv. Date of Hearing 05.06.2025 Date of Pronouncement 20.08.2025 ORDER PER MANISH AG…

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER& SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.281/Ind/2018 (Assessment Year: 2014-15) Assistant Commissioner of Vs. M/s. Vindhya Solvent Pvt. Income Tax -5(1) Ltd. Bhopal Block-1A, DB City Park, 5th Floor, Corporate Block, Opp. M. P. Nagar, Zone-1, Bhopal PAN No.AACCV6613P (Appellant) (Respondent) .. Shri P. K. Mitra, CIT.DR Appellant by : Respondentby: Shri Sumit Nema, Sr. Advocate, Shri S. S. Deshpande, CA & Shri Gagan Tiwari, Advocate Date of Hearing 16.08.2022,…

N JAIDEEP REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

ITA 623/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Dr. M. Narmada, CIT (DR)
Section 143(3)Section 153ASection 224Section 263Section 56(2)Section 56(2)(vii)

…ITA Nos 619, 621, 623 and 624 of 2019 K Vijaya Bhaskar Reddy & Other Hyd. आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Appeal in ITA Assessee Revenue A.Y No 619/Hyd/2019 K. Vijaya Bhaskar Reddy, A.C.I.T 2015-16 Hyderabad Central Circle-1(1) PAN AGKPK7677B Hyderabad 621/Hyd/2019 K. Laxma Reddy, -do- 2015-16 Hyderabad PAN:AEUPK2478N 622/Hyd/2019 N. Jaiveer Reddy, -do- 2015-16 Hyderabad PAN:AAUPN7364E 623/Hyd/2019 N. Jaideep Reddy, -do- 2015-16 Hyderabad PAN:ACIPN4329B Assess…

N JAIVEER REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

ITA 622/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Dr. M. Narmada, CIT (DR)
Section 143(3)Section 153ASection 224Section 263Section 56(2)Section 56(2)(vii)

…ITA Nos 619, 621, 623 and 624 of 2019 K Vijaya Bhaskar Reddy & Other Hyd. आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Appeal in ITA Assessee Revenue A.Y No 619/Hyd/2019 K. Vijaya Bhaskar Reddy, A.C.I.T 2015-16 Hyderabad Central Circle-1(1) PAN AGKPK7677B Hyderabad 621/Hyd/2019 K. Laxma Reddy, -do- 2015-16 Hyderabad PAN:AEUPK2478N 622/Hyd/2019 N. Jaiveer Reddy, -do- 2015-16 Hyderabad PAN:AAUPN7364E 623/Hyd/2019 N. Jaideep Reddy, -do- 2015-16 Hyderabad PAN:ACIPN4329B Assess…

K LAXMA REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

ITA 621/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Dr. M. Narmada, CIT (DR)
Section 143(3)Section 153ASection 224Section 263Section 56(2)Section 56(2)(vii)

…ITA Nos 619, 621, 623 and 624 of 2019 K Vijaya Bhaskar Reddy & Other Hyd. आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Appeal in ITA Assessee Revenue A.Y No 619/Hyd/2019 K. Vijaya Bhaskar Reddy, A.C.I.T 2015-16 Hyderabad Central Circle-1(1) PAN AGKPK7677B Hyderabad 621/Hyd/2019 K. Laxma Reddy, -do- 2015-16 Hyderabad PAN:AEUPK2478N 622/Hyd/2019 N. Jaiveer Reddy, -do- 2015-16 Hyderabad PAN:AAUPN7364E 623/Hyd/2019 N. Jaideep Reddy, -do- 2015-16 Hyderabad PAN:ACIPN4329B Assess…

K VIJAYA BHASKAR REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

ITA 619/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Dr. M. Narmada, CIT (DR)
Section 143(3)Section 153ASection 224Section 263Section 56(2)Section 56(2)(vii)

…ITA Nos 619, 621, 623 and 624 of 2019 K Vijaya Bhaskar Reddy & Other Hyd. आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Appeal in ITA Assessee Revenue A.Y No 619/Hyd/2019 K. Vijaya Bhaskar Reddy, A.C.I.T 2015-16 Hyderabad Central Circle-1(1) PAN AGKPK7677B Hyderabad 621/Hyd/2019 K. Laxma Reddy, -do- 2015-16 Hyderabad PAN:AEUPK2478N 622/Hyd/2019 N. Jaiveer Reddy, -do- 2015-16 Hyderabad PAN:AAUPN7364E 623/Hyd/2019 N. Jaideep Reddy, -do- 2015-16 Hyderabad PAN:ACIPN4329B Assess…

CONVERGYS INDIA SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 4(2), NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 782/DEL/2021[2016-17]Status: DisposedITAT Delhi01 Aug 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 782/Del/2021 : Asstt. Year : 2016-17 & Sa No. 132/Del/2021 : Asstt. Year : 2016-17 Convergys India Services Pvt. Ltd., Vs Dcit, Industrial Plot No. 243, Tower-A, Circle-4(2), 3Rd, 4Th, 5Th 1St & Tower-B, New Delhi 2Nd 5Th Ground & Floors, Sp Infocity, Udyog Vihar, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Aabcc5056G Assessee By : Sh. K. M. Gupta, Adv. & Ms. Shruti Khimta, Ar Revenue By : Sh. Mahesh Shah, Cit Dr & Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 01.08.2022

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Mahesh Shah, CIT DR &
Section 115JSection 14(3)Section 144Section 43BSection 56(2)(viia)

…man 580 (Delhi)  Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266 State of Uttar Pradesh v. Singhara Singh AIR 1963 358 (SC)  Danish Aarthi v. M. Abdul Kapoor [C.R.P. (NPD) (MD) Nos. 475 & 476 0/2004, dated 28-1-2009]  Medplus Health Services vs ITO, 68 Taxmann.com 29 (Hyd. Tribunal) 30. The adoption of the value at Rs.250/- per share by the ld. DRP is not in accordance with prescribed Rule 11UA of the Rules, hence, we hold that the addition made is liable to be deleted. Granting of TDS and Advance Tax Credit: 31. As discussed above, the paras pertaining to adjudication on the issues of Section 43B an…

DCIT CIRCLE-15 (3), MUMBAI vs. M/S RANKIN INFRASTRUCTURE PVT LTD. , MUMBAI

In the result, Ground No. 2 and 3 raised by the revenue are dismissed

ITA 7288/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Circle – 15(3)(1) V. M/S. Rankin Infrastructure Pvt. Ltd., Room No. 451, 4Th Floor Next To Classic Marble Aayakar Bhavan, M.K. Road Subash Nagar Road, Bhandup (E) Mumbai - 400020 Mumbai -400078 Pan: Aafcs5275B (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal Department By : Shri T. Shankar

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri T. Shankar
Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Circle – 15(3)(1) v. M/s. Rankin Infrastructure Pvt. Ltd., Room No. 451, 4th Floor Next to Classic Marble Aayakar Bhavan, M.K. Road Subash Nagar Road, Bhandup (E) Mumbai - 400020 Mumbai -400078 PAN: AAFCS5275B (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal Department by : Shri T. Shankar Date of Hearing : 31.03.2022 Date of Pronouncement : 22.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against o…

Medplus Health Services (P) Ltd. v. Income Tax Officer (68 Taxmann.com 29) — Cited in 8 Judgments | BharatTax