NICDC Neemrana Solar Power Ltd. v. DCIT

171 Taxmann.com 653High Court#17043 most cited

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

Sections most often in play

Section 90 Section 143(1)Section 139(1)Section 90A Section 91 Section 119(2)(b)Section 128(9)Section 139

Issues it is cited on

azadi bachao andolan foreign tax credit section 90 section 139 salary section 143(1)section 13 previous year prescribed section 143 india section 14

Judgments citing NICDC Neemrana Solar Power Ltd. v. DCIT

MEKALA RAKESH REDDY,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

ITA 1430/HYD/2025[2023-24]Status: DisposedITAT Hyderabad19 Dec 2025AY 2023-24

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139Section 143(1)Section 90

…/03/2022. The Tribunal in its order had relied upon the order of the ITAT, Bangalore in the case of 42 Hertz Software India (P) Ltd vs. ACIT (2022) 139 taxmann.com 448 (Bang.) and that of the ITAT, Delhi in the case of NICDC Neemrana Solar Power Ltd vs. DCIT, 171 Taxmann.com 653 (Delhi). Also, the order of the ITAT, Jabalpur Bench in the case of Gaurav Singh vs. ITO, 158 Taxmann.com 350 (Jabalpur) and that of the ITAT, Hyderabad in the case of in the case of Purushothama Reddy Vankireddy vs. ADIT (2023) 147 taxmann.com 398 (Hyderabad-Trib) was relied upon by the Tribunal. 11. We, thus, in the backdrop of our af…

MEKALA RAKESH REDDY,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

ITA 1429/HYD/2025[2021-22]Status: DisposedITAT Hyderabad19 Dec 2025AY 2021-22

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139Section 143(1)Section 90

SAUMITRA KUMAR, LUCKNOW,UTTAR PRADESH vs. DCIT CIRCLE 12, PUNE, MAHARASHTRA

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

ITA 1520/PUN/2025[2021-22]Status: DisposedITAT Pune14 Aug 2025AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1520/Pun/2025 िनधा"रण वष" / Assessment Year : 2021-22 Saumitra Kumar, Vs. Dcit, Circle-12, Pune. Hig 111, Sector E, Aliganj, Lucknow- 226024. Pan : Bcmpk7370J Appellant Respondent Assessee By : Shri Naman Maloo (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 23.07.2025 Date Of Pronouncement 14.08.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.04.2025 Passed By Ld. Addl./Jcit(A), Indore [‘Ld. Cit(A)’] For The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. In The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In, Confirming The Action Of Ld. Ao(Cpc) In Disallowing The Credit Of Taxes Paid Outside India While Processing The Return Of Income (Foreign Tax Credit, "Ftc") Under Section 143(1) Of The Income Tax Act, 1961. Such Rejection Is Beyond The Purview Of Section 143(1). The Action Of The Ld. Cit(A) Is Illegal & Arbitrary & Against The Facts Of The Case. Relief May Please

For Appellant: Shri Naman Maloo (Virtual)For Respondent: Shri Amit Bobde

Section 139Section 139(1)Section 143(1)Section 90Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1520/PUN/2025 िनधा"रण वष" / Assessment Year : 2021-22 Saumitra Kumar, Vs. DCIT, Circle-12, Pune. HIG 111, Sector E, Aliganj, Lucknow- 226024. PAN : BCMPK7370J Appellant Respondent Assessee by : Shri Naman Maloo (Virtual) Revenue by : Shri Amit Bobde Date of hearing : 23.07.2025 Date of pronouncement 14.08.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.04.2025 passed by Ld. Addl./JCIT(A)…

MADHU KHATRI, SINGAPORE,SINGAPORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above

ITA 173/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Mar 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2018-19

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Subramanian S, JCIT-DR

Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year : 2018-19 Madhu Khatri, The Deputy 237, Arcadia, Commissioner of Arcadia Foreign, Income Tax, Singapore – 289 844. Circle – 3(3)(1), PAN: AAKPK5484G Bangalore. Vs. APPELLANT RESPONDENT Assessee by : Shri Rohan Sogani, CA Revenue by : Shri Subramanian S, JCIT-DR Date of Hearing : 20-03-2025 Date of Pronouncement : 27-03-2025 ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER Present appeal of the assessee is arising from the order of the Ld.CIT(A) da…

SURESH KUMAR VOBBILISETTY,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION-2, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1204/HYD/2024[2021-2022]Status: DisposedITAT Hyderabad07 Mar 2025AY 2021-2022

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad Pan:Acgpv5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca K Hemalatha राज" व "ारा/Revenue By:: Shri Kumar Aditya, Dr सुनवाई की तारीख/Date Of Hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: CA K HemalathaFor Respondent: : Shri Kumar Aditya, DR

Section 139(1)Section 143(1)Section 91

…ITA No 1204 of 2024 Suresh Kumar Vobbilisetty IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM- A‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad PAN:ACGPV5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA K Hemalatha राज" व "ारा/Revenue by:: Shri Kumar Aditya, DR सुनवाई की तारीख/Date of hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/ORDER Per Vij…