Which sections of the Income Tax Act does Optum Global Solutions (India) (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 80G, Section 143(3), Section 37(1), Section 37, Section 135, Section 144B.

Optum Global Solutions (India) (P.) Ltd. v. DCIT

Q: How many judgments cite Optum Global Solutions (India) (P.) Ltd. v. DCIT?

16 judgments on BharatTax cite Optum Global Solutions (India) (P.) Ltd. v. DCIT (156 Taxmann.com 575), spanning 2024 to 2026.

156 Taxmann.com 575Income Tax Appellate Tribunal2023#7123 most cited

What is Optum Global Solutions (India) (P.) Ltd. v. DCIT authority for?

The assessment order merges into a subsequent order passed under Section 154 of the Act, rendering it unappealable before the CIT(A).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Optum Global Solutions India (P.) Ltd. v. DCIT · section 154 · assessment order merger · CIT(A) appeal · rectification order

Also reported as

203 ITD 14

Sections most often in play

Section 80G Section 143(3)Section 37(1)Section 37 Section 135 Section 144B Section 263 Section 142(1)

Issues it is cited on

section 80g(1)section 80g(2)section 80g(2)(a)csr expenditure section 135 explanation to section 37 tax benefit application of income section 30 credit for tds gross total income section 80g

Judgments citing Optum Global Solutions (India) (P.) Ltd. v. DCIT

Here Solutions India Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax (Circle 4(2)(1), Mumbai)

In the result, appeal of the assessee is allowed

ITA 6658/MUM/2025[2022-2023]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-2023

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2022-23

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR

Section 144C(5)Section 37Section 37(1)Section 80GSection 80G(1)(i)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Here Solutions India Private The Deputy Commissioner of Limited Income Tax, Circle-4(2)(1), 11th Floor, Central B Wing, Mumbai Nesco IT Park, Tower 4, Nesco Complex, Vs. Western Express Highway, Goregaon East, Mumbai - 400063 (PAN: AACCN7231R) (Appellant) (Respondent) Present for: Assessee : Shri Ketan Ved, CA Revenue : Shri Pravin Salunkhe, Sr. DR Date of Hearing : 02.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTAN…

Mckinsey Global Capabilities and Services Private Limited (Mgcs) [Mgsipl Now Merged With Mgcs], Haryana vs. Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income-Tax Officer, Delhi

Appeal is allowed

ITA 5314/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5314/Del/2025 : Asstt. Year : 2018-19 Mckinsey Global Capabilities & Vs Cit(A)/Nfac, Services Pvt. Ltd. (Mckinsey Global Delhi Services India Pvt. Ltd.), 3Rd Floor, Block-Iii, Vatika Business Park, Sector-49, Sohna Road, Gurgaon-12201 (Appellant) (Respondent) Pan No. Aaccm2356G Assessee By : Sh. Nikhil Tiwari, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 15.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025–26/1077218408(1) Dated 19.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Nikhil Tiwari, CAFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 143(3)Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5314/Del/2025 : Asstt. Year : 2018-19 McKinsey Global Capabilities & Vs CIT(A)/NFAC, Services Pvt. Ltd. (McKinsey Global Delhi Services India Pvt. Ltd.), 3rd Floor, Block-III, Vatika Business Park, Sector-49, Sohna Road, Gurgaon-12201 (APPELLANT) (RESPONDENT) PAN No. AACCM2356G Assessee by : Sh. Nikhil Tiwari, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 15.01.2026 ORDER Per Satbeer Singh Godara, Judicial M…

ACIT, Circle-7(1), Delhi vs. Fis Global Business Solutions India Private Limited, Delhi

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 5002/DEL/2025[2020-21]Status: DisposedITAT Delhi14 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

Section 143(2)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2020-21] DCIT Vs. FIS Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part II New Delhi PAN No.AAACh2851H Appellant Respondent Co. No. 213/Del/2025 (In ITA No.5002/Del/2025) [Assessment Year: 2020-21] FIS Global Business Vs. DCIT Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part II New Delhi PAN No.AAACh2851H Appellant Respondent Revenue by Ms. Ankush Ka…

Dy. Commissioner of Income Tax, Circle-1(1), Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta

Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1096/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Dy. Commissioner of Income Tax, Honeywell Automation India Limited, Circle-1(1), Pune 56 and 57, Hadapsar Industrial Area, Vs. Hadapsar, Pune-411013, PAN : AAACT3904F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule & Ms. Vijayalaxmi Ranka Department by : Shri Manish M. Mehta Date of hearing : 03-11-2025 Date of 09-12-2025 Pronoun…

Gmm Pfaulder Ltd., Ahmedabad vs. The Pr.CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 839/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 Gmm Pfaulder Ltd. The Pr.Cit बनाम/ 3Rd Floor, B-Jadav Chambers Ahmedabad-1 V/S. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabcg 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28 /10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax, Ahmedabad-1 [Hereinafter Referred To As “Ld. Pr. Cit” For Short] Dated 07/03/2025 Passed In Exercise Of His Revisionary Jurisdiction Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2020- 21. 2. The Assessee Has Raised The Following Grounds Of Appeal: Gmm Pfaulder Ltd. Vs. Pcit Asst. Year : 2020-21 2

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR

Section 135Section 143(3)Section 144BSection 263Section 32Section 80G

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D”,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 GMM Pfaulder Ltd. The Pr.CIT बनाम/ 3rd Floor, B-Jadav Chambers Ahmedabad-1 v/s. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./PAN: AABCG 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate Revenue by : Shri Sher Singh, CIT-DR सुनवाई की तारीख/Date o…

Krishna Processors & Industries Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax 4 Mumbai, Mumbai

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

ITA 2877/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ritesh Mishra, CIT-DR

Section 135Section 143(3)Section 263Section 263(1)Section 37(1)Section 80GSection 80G(2)

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2877/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2nd Floor, Kalbadevi Road, Mumbai-400 002 (MH) PAN : AADCK1539Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Mumbai-4 ……""यथ" / Respondent Assessee by : Shri Mandar Vaidya Revenue by : Shri Ritesh Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :14.08.2025 घोषणा क" तार"ख / Date of Pronou…

Firmenich Aromatics Production (India) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 1(3)(1), Mumbai

ITA 6100/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jul 2025AY 2021-22

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Ms. Ramapriya Raghavan, CIT DR

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani Revenue : Ms. Ramapriya Raghavan, CIT DR Date of Hearing : 0…

Firmenich Aromatics Production (India) Private Limited, Mumbai vs. Assessing Officer, New Delhi

ITA 3987/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee Revenue Date of Hearing : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani : Ms. Ramapriya Raghavan, CIT DR :…

Delhi Duty Services Pvt Ltd, Delhi vs. ACIT, Circle-7(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 784/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jul 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.784/Del./2025, A.Y. 2016-17 Delhi Duty Services Pvt. Ltd. Assistant Commissioner Of Aero Hub At Cargo City, Income Tax, Circle-7(1), 1St Floor, Pac, Vs. C. R. Building, I. P. Estate Near Cargo Gate-5, New Delhi Igi Airport, New Delhi Pan: Aadcd2518C (Appellant) (Respondent) Appellant By Sh. Ankit B. Agrawal, Ca Ms. Komal Goyal, Ca Respondent By Sh. Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2016-17 Is Directed Against The Order Dated 13.12.2024 Of The Commissioner Of Income Tax (Appeals)-26, New Delhi [‘Cit(A)’].

Section 143(3)Section 154Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.784/Del./2025, A.Y. 2016-17 Delhi Duty Services Pvt. Ltd. Assistant Commissioner of Aero Hub at Cargo City, Income Tax, Circle-7(1), 1st Floor, PAC, Vs. C. R. Building, I. P. Estate Near Cargo Gate-5, New Delhi IGI Airport, New Delhi PAN: AADCD2518C (Appellant) (Respondent) Appellant by Sh. Ankit B. Agrawal, CA Ms. Komal Goyal, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 30/07/2025 Date of Pronouncement 30/07/2025 ORDER PER AVDHES…

Gujarat State Financial Services Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed in part

ITA 1226/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 135(5)Section 143(3)Section 14ASection 37Section 80GSection 80G(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Gujarat State Financial Deputy Commissioner of Services Limited, Income Tax, Wing “B”, 3rd Floor, Circle – 2(1)(1), Khanij Bhavan, Ahmedabad. 132 Ft. Ring Road, Vs. Near University Ground, Ahmedabad – 380 052. [PAN – AAACG 5581 B] (Appellant) (Respondent) Assessee by Shri Vishal Kalra & Ms. Aparna Parelkar, ARs. Revenue by Shri A.P. Singh, CIT-DR Date of Hearing 17.04.2025 Date of Pronouncement 09.05.2025 O R D E R PER NARE…

Vimal Coal Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1446/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1446/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Vimal Coal Pvt.Ltd. The Dy.Cit 503, Addpr Aspire बनाम / Circle-4(1)(1) Near Jahanvee Restaurant V/S. Ahmedabad University Road To Panjrapole Road (अपीलार्थी/ Appellant) Ahmedabad - 380 009 (प्रत्यर्थी/ Respondent) स्थायी लेखा सं./Pan: Aabcv 4259 J Assessee By: Ms. Priyanka Sajnani, Ar On Behalf Of Shri Sunil Maloo, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख /Date Of Hearing 23/04/2025 घोषणा की तारीख / Date Of Pronouncement: 25/04/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)"] Dated 10.06.2024 For The

For Appellant: Ms. Priyanka Sajnani, ARFor Respondent: Shri Atul Pandey, Sr.DR

Section 135Section 37(1)Section 80GSection 80G(2)(iiihk)Section 80G(5)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "डी", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD श्री टी. आर. सेन्थिल कुमार, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष । BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1446/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Vimal Coal Pvt.Ltd. The Dy.CIT 503, Addpr Aspire बनाम / Circle-4(1)(1) Near Jahanvee Restaurant v/s. Ahmedabad University Road to Panjrapole Road (अपीलार्थी/ Appellant) Ahmedabad - 380 009 (प्रत्यर्थी/ Respondent) स्थायी लेखा सं./PAN: AAB…

T vs. Motor Co. Ltd., Chennaivs.PCIT, Chennai-3

In the result, both the appeals filed by the assessee are partly allowed

ITA 1644/CHNY/2024[2018-19]Status: DisposedITAT Chennai03 Jan 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1643 & 1644/Chny/2024 िनधा<रण वष< /Assessment Years: 2017-18 & 2018-19 Tvs Motor Company Ltd., The Principal Commissioner Of 12, “Chaitanya”, Vs. Income Tax-3, Khader Nawaz Khan Road, Chennai. Nungambakkam, Chennai – 600 006. [Pan: Aaacs 7032B]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Nilay Baran Som, CIT

Section 135Section 143(3)Section 263Section 37Section 80G

…Pharmaceuticals Ltd. vs. PCIT in ITA No.2503/Mum/2024 dated 28.08.2024 (Mumbai-Trib.), Delhi tribunal in the case of Teradata India Pvt Ltd in ITA No 1248&2337 Del/2022 Dated 13.10.2023 and Hyderabad Tribunal in the case of Power Mech Projects Ltd vs. DCIT 156 Taxmann.com 575(Hyd.-Tri) . 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the order Ld PCIT and submitted that the assessment order is erroneous so far as prejudicial to interest of revenue in view of Explanation 2 of Section 263 of the Act as the A.O has not conducted necessary verification. 6. We have heard the riva…

T vs. Motor Co. Ltd., Chennaivs.PCIT, Chennai-3

In the result, both the appeals filed by the assessee are partly allowed

ITA 1643/CHNY/2024[2017-18]Status: DisposedITAT Chennai03 Jan 2025AY 2017-18

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Nilay Baran Som, CIT

Section 135Section 143(3)Section 263Section 37Section 80G

Shriram Finance Limited, Chennai vs. PCIT, Chennai

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

ITA 1640/CHNY/2024[2018-19]Status: DisposedITAT Chennai03 Jan 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1640/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Shriram Finance Ltd., The Principal Commissioner Of (Formerly Known As Shriram Vs. Income Tax-3, Transport Finance Company Ltd.,) Chennai. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy,Chennai-600 032. [Pan: Aaacs 7018R]

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri Nilay Baran Som, CIT

Section 143(2)Section 143(3)Section 263Section 80G

…A.O has not applied the law properly on the claim of deduction under 80G, we find that ITAT, Banglore Bench in the case of M/s Goldman Sachs Services Pvt Ltd in IT(TP)A No.2355/Bang/2019 dated 15.06.2020, ITAT Hyderabad Bench in the case of Power Mech Ltd 156 Taxmann.com 575 (Hyderabad-Trib.) and in several other cases, Tribunals have held such claim allowable. The ITAT Delhi :- 5 -: Bench in the case of American Express (India) P. Ltd v PCIT reported in 166 taxmann.com 919 (Delhi-Trib) has quashed the similar revision order passed by PCIT under section 263 of the Act. We therefore, hold the order passed by…

Cheil India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax Circle 4(2), Delhi

In the result, appeal of the assessee is allowed

ITA 29/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Oct 2024AY 2020-21

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2020-21 Cheil India Private Limited Vs. Dcit, Circle 4(2), 7Th Floor, Two Horizon C.R. Building, Centre, New Delhi – 2 Golf Course Road, Gurgaon, Haryana-122001 (Pan: Aaccc2299Q) (Appellant) (Respondent)

For Appellant: Ms. Ananya Kapoor, Adv., Sh. TarunFor Respondent: Ms. Harpreet Kaur, Sr. DR

Section 115PSection 135Section 135(5)Section 143(3)Section 144BSection 250Section 270ASection 37Section 80GSection 80G(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER A.YR. : 2020-21 CHEIL INDIA PRIVATE LIMITED VS. DCIT, CIRCLE 4(2), 7TH FLOOR, TWO HORIZON C.R. BUILDING, CENTRE, NEW DELHI – 2 GOLF COURSE ROAD, GURGAON, HARYANA-122001 (PAN: AACCC2299Q) (APPELLANT) (RESPONDENT) Appellant by : Ms. Ananya Kapoor, Adv., Sh. Tarun Chanana, Adv. & Sh. Shivam Yadav, Advocate Respondent by : Ms. Harpreet Kaur, Sr. DR. Date of hearing : 24.10.2024 Date of pronouncement : 28.10.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed…

Interglobe Technology Quotient Private Limited, New Delhi vs. Assistant Commissioner Circle 10(1), New Delhi

ITA 95/DEL/2024[2020-2021]Status: DisposedITAT Delhi28 May 2024AY 2020-2021

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[Assessment Year: 2020-21

Section 139(1)Section 143(3)Section 144BSection 199Section 250Section 251(2)Section 80G

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2020-21 Interglobe Technology Quotient Vs ACIT, Circle-10(1), Private Limited, New Delhi. 3rd Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, New Delhi-110001. PAN- AABCI 3241 H APPELLANT RESPONDENT Assessee represented by Shri Rohit Jain, Adv.; & Ms. Somya Jain, CA Department represented by Shri Sandeep Kr. Mishra, Sr.DR Date of hearing 14.03.2024 Date of pronouncement 28.05.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has com…