Onkar Society for Engineering and Technological Research and Development v. ITO(E)

161 Taxmann.com 773Reported decision2024#22914 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 10AA Section 139 Section 139(1)Section 142(1)Section 143(1)(iv)

Issues it is cited on

section 143(1)(a)section 143(1)section 143 section 14 total income business

Judgments citing Onkar Society for Engineering and Technological Research and Development v. ITO(E)

Punit Deora Trust, Mumbai vs. ITO, Ward, 25(3)(1), Mumbai

In the result, the appeal of the assessee is allowed for

ITA 6792/MUM/2024[2019-20]Status: DisposedITAT Mumbai19 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.L. Jain, ARFor Respondent: Shri Kiran Unavekar, (Sr.DR)

Section 143(1)Section 143(1)(a)Section 161Section 24

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6792/MUM/2024 (A.Y. 2019-20) Punit Deora Trust, Mumbai, v/s. C/o Punit International, 17, Fair Field Society, Opp. K.C. College, Churchgate, Mumbai - 400 020, Maharashtra Income Tax Officer, Ward 25(3)(1), Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai - 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAАТР1811E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri S.L. Jain, AR Respondent by : Shri Kiran Unavekar, (Sr.DR)…

Power Research and Development Consultants Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 3(1)(1), Bengaluru

In the result, the additional ground is allowed

ITA 1100/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Power Research and Development Consultants Pvt. Ltd., 5, 11th Cross, II Stage, The Deputy West of Chord Road, Commissioner of Mahalakshmipuram Income Tax, Layout, Circle – 3(1)(1), Rajajinagara, Bengaluru. Vs. Bengaluru – 560 086. Karnataka. PAN: AABCP3291J APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, Advocate Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 30-06-2025 ORDER PER…

Spectrum Talent Management Private Limited, Delhi vs. Deputy Commissioner of Income Tax, CPC, CPC Bangalore

In the result, appeal of the assessee is allowed for statistical

ITA 3313/DEL/2024[2020-21]Status: DisposedITAT Delhi13 Dec 2024AY 2020-21

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3313/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Spectrum Talent Management Dcit Private Limited, Vs. Cpc, Bangalore, B-46, Retreat Apartments, 20, Karnataka. 1.P. Extension, Delhi. Pan No. Aarcs4776M अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)Section 80ASection 80J

…en to the assessee of such adjustment either in writing or in electronic mode. Ld. Counsel placed reliance on the decision of the Kolkata Bench of the Tribunal in the case of Onkar Society for Engineering and Technological Research and Development Vs. ITO (161 Taxmann.com 773). 3. The Ld. Counsel for the assessee further submits that the Ld.Addl./JCIT (Appeals) erred in not admitting the legal additional ground of appeal for allowing the deduction u/s 80JJAA on the gross total income on the enhancement by the disallowance u/s 36(1)(va) 3 I.T.A. No. 3313/Del/2024 of the Act. The Ld. Counsel for the assesse…