Nishith Madanlal Desai v. CIT-11, Mumbai

49 Taxmann.com 336High Court2014#20975 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10(23C)Section 11Section 11(4A)Section 12Section 143(3)Section 147Section 148Section 2(15)

Issues it is cited on

section 147(a)section 11(4a)section 10(23c)(vi)corpus donationproviso to section 2(15)mere change of opinionsection 10(23c)section 2(15)section 57childchange of opiniontangible material

Judgments citing Nishith Madanlal Desai v. CIT-11, Mumbai

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Appellant) Vs. (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K (Appellant) Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Respondent) Vs. Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Nishith Madanlal Desai v. CIT-11, Mumbai (49 Taxmann.com 336) — Cited in 4 Judgments | BharatTax