(P.) Ltd. v. DCIT

160 Taxmann.com 599High Court2024#12275 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 80GSection 37(1)Section 143(3)Section 144BSection 40A(2)(a)Section 142(1)Section 143(2)Section 263

Issues it is cited on

section 80g(2)(a)section 40a(2)(a)section 80g(2)csr expendituresection 135management feessection 30section 80gsection 37(1)section 37section 80section 144b

Judgments citing (P.) Ltd. v. DCIT

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Triveni Turbine Limited, Vs. Assistant Commissioner of Income 8th Floor, Express Tade Towers Tax, Circle-5(3)(1), Aayakar Plot No.15-16, Sector-16A, Bhawan, Secor-21, Noida Dist. Gautam Budha Nagar, Noida, Gautam Budh Nagar, Uttar Pradesh-201301 Uttar Pradesh-201301 PAN :AAACT4550H (Appellant ) (Respondent) Appellant by Shri Rohit Jain, Adv. & Ms. Somya Jain, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 18.11.2026 Date o…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, 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…

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

ITA 2517/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Sanjay Parikh
Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. CIT-6, 1st floor, Sun Paradise Business 501,5th floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. PAN NO. AABCJ 0180 G Appellant Respondent : Mr. Sanjay Parikh Assessee by : Mr. Vivek Perampurna, CIT-DR Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 17/07/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the…

ALMONARD PRIVATE LIMITED,MUMBAI vs. AC 6(1)(1), MUMBAI

ITA 1246/MUM/2025[2020-2021]Status: DisposedITAT Mumbai19 May 2025AY 2020-2021

Bench: Shri Pawan Singh(Jm) & Shri Omkareshwar Chidara(Am) Almoard Private Limited Acit-6(1)(1) 305, Kakad Chambers Aayakar Bhavan Dr. Annie Besant Road Vs. M.K. Road Worli, Mumbai-400 018 Mumbai-400 020. Pan : Aabca0188R Appellant Respondent

For Appellant: Dr. K.R. SubhashFor Respondent: Shri Mayur Shah
Section 143(3)Section 144BSection 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Pawan Singh(JM) & Shri Omkareshwar Chidara(AM) Almoard Private Limited ACIT-6(1)(1) 305, Kakad Chambers Aayakar Bhavan Dr. Annie Besant Road Vs. M.K. Road Worli, Mumbai-400 018 Mumbai-400 020. PAN : AABCA0188R Appellant Respondent : Shri Mayur Shah Assessee by : Dr. K.R. Subhash Revenue by : 13/05/2025 Date of Hearing Date of pronouncement : 19/05/2025 O R D E R Per Omkareshwar Chidara (AM) :- The only issue to be adjudicated in this case is whether the Ld. PCIT is correct in passing an order under section 263 of the I.T. Act holding…

DCIT, CIRCLE 8, PUNE, PUNE vs. GABRIEL INDIA LIMITED, PUNE

In the result, appeals of the revenue are dismissed

ITA 1710/PUN/2024[2020-21]Status: DisposedITAT Mumbai10 Mar 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 40A(2)(a)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. Nos. 1708, 1709 & 1710/PUN/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Dy. Commissioner of Income Tax, Gabriel India Limited Circle-8, Pune Vs 29th Milestone Pune Nashik Highway Kuruli B.O. Pune - 410501 [PAN: AAACG1994N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.A. Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…

DCIT, CIRCLE-8, PUNE, PUNE vs. GABRIEL INDIA LIMITED, PUNE

In the result, appeals of the revenue are dismissed

ITA 1709/PUN/2024[2019]Status: DisposedITAT Mumbai10 Mar 2025

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 40A(2)(a)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. Nos. 1708, 1709 & 1710/PUN/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Dy. Commissioner of Income Tax, Gabriel India Limited Circle-8, Pune Vs 29th Milestone Pune Nashik Highway Kuruli B.O. Pune - 410501 [PAN: AAACG1994N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.A. Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…

DY COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE vs. GABRIEL INDIA LIMITED, PUNE

In the result, appeals of the revenue are dismissed

ITA 1708/PUN/2024[2018]Status: DisposedITAT Mumbai10 Mar 2025

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 40A(2)(a)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. Nos. 1708, 1709 & 1710/PUN/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Dy. Commissioner of Income Tax, Gabriel India Limited Circle-8, Pune Vs 29th Milestone Pune Nashik Highway Kuruli B.O. Pune - 410501 [PAN: AAACG1994N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.A. Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…

ACIT CIRCLE 4 3 1, MUMBAI vs. MAGNUS PROPERTIES PVT. LTD., MUMBAI

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee is allowed

ITA 118/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Jul 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mr. Nitesh JoshiFor Respondent: H.M. Bhatt
Section 143(1)Section 143(2)Section 143(3)

…P a g e | 1 ITA Nos.118 & 125/Mum/2024 & C.O.49/Mum/2024 ACIT, Circle 4(3)(1) Vs. Magnus Properties Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 118 & 125/Mum/2024 (A.Ys. 2016-17 & 2017-18) ACIT, Circle 4(3)(1) Vs. Magnus Properties Aayakar Bhavan, Private Limited M.K. Road, Churchgate Uniphos House, Madhu Maharashtra – 400020 Park, 11th Road, Khar(W) Maharashtra – 400052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AADCM7520M Appellant .. Respondent C.O. No. 49/Mum/2024 (A.Y. 2017-18) Magnus Proper…

(P.) Ltd. v. DCIT (160 Taxmann.com 599) — Cited in 8 Judgments | BharatTax