Metropolis Healthcare Ltd. v. DCIT

129 Taxmann.com 171High Court2021#22450 most cited
3

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 1961Section 14A of the Income Tax ActSection 263 of the Income Tax ActSection 32 of the Income Tax Act

Issues it is cited on

disallowance under section 14asection 14acompanysection 14section 143(3)total incomebusinessinterest

Judgments citing Metropolis Healthcare Ltd. v. DCIT

MAKSON PHARMACEUTICALS(INDIA) PRIVATE LIMITED,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 1017/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jul 2025AY 2018-19
For Appellant: Shri M J Ranpura, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1017/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Makson Pharmaceuticals Pr.CIT (India) Private Limited Ahmedabad-3, Vs. Survey No.195, Makson Ahmedabad Compound, Rajkot Highway, Surendranagar, Gujarat 363020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM2806L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M J Ranpura, A.R. ""यथ" क" ओर से/Respondent by : Shri Alpesh Parmar, CIT. DR 13/05/2025 Date of Hearing Date of…

DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE-1(3), BANGALORE vs. M/S. MANYATA PROMOTERS PRIVATE LIMITED (ERSTWHILE EMBASSY OFFICE PARKS PRIVATE LIMITED ), BANGALORE

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 573/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Manyata Promoters Pvt. Ltd., Vs. The Joint Commissioner [erstwhile Embassy Office Parks of Income Tax (OSD), Pvt. Ltd. since merged], Central Circle 1(3), No.150, Embassy Point, Bengaluru. Infantry Road, Bangalore – 560 001. PAN: AADCM 2448J APPELLANT RESPONDENT Assessment year : 2017-18 The Deputy Commissioner Vs. M/s. Manyata Promoters Pvt. Ltd., of Income Tax, [erstwhile Embassy Office Parks Pvt. Central Circle 1(3), Ltd. since merged]…

M/S. MANYATA PROMOTERS PRIVATE LIMITED (ERSTWHILE EMBASSY OFFICE PARKS PRIVATE LIMITED SINCE MERGED WITH MANYATA PROMOTERS PRIVATE LIMITED),BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD)- CENTRAL CIRCLE-1(3), BANGALORE

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 548/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Manyata Promoters Pvt. Ltd., Vs. The Joint Commissioner [erstwhile Embassy Office Parks of Income Tax (OSD), Pvt. Ltd. since merged], Central Circle 1(3), No.150, Embassy Point, Bengaluru. Infantry Road, Bangalore – 560 001. PAN: AADCM 2448J APPELLANT RESPONDENT Assessment year : 2017-18 The Deputy Commissioner Vs. M/s. Manyata Promoters Pvt. Ltd., of Income Tax, [erstwhile Embassy Office Parks Pvt. Central Circle 1(3), Ltd. since merged]…

Metropolis Healthcare Ltd. v. DCIT (129 Taxmann.com 171) — Cited in 3 Judgments | BharatTax