Para 22, Page 61 to 2 Jaipur Para 22.1 62 and Para v. 22.2 M/s. Sakata Inx (India) Ltd Finastra Software ITAT

147 Taxmann.com 515Income Tax Appellate Tribunal2023#22615 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10B(3)Section 143(3)Section 144BSection 144C(13)Section 92C(3)Section 92CA(3)

Judgments citing Para 22, Page 61 to 2 Jaipur Para 22.1 62 and Para v. 22.2 M/s. Sakata Inx (India) Ltd Finastra Software ITAT

Spectraforce Technologies (India) Private Limited, Pune vs. ACIT, Circle 5, Pune

In the result, appeal of the assessee is partly allowed for statistical purposes as per terms indicated hereinabove

ITA 2853/PUN/2024[AY 2021-22]Status: DisposedITAT Pune18 Jul 2025

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri S. Raghunathan and Shri Abhiroop Bhargav KFor Respondent: Shri Prakash L. Pathade
Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2853/PUN/2024 Assessment Year : 2021-22 Spectraforce Technologies (India) Vs. ACIT, Circle-5, Private Limited, Pune 203, Pentagon Towers P-2, Magarpatta City, Hadapsar, Pune 411028, Maharashtra PAN : AAICS5861J Appellant Respondent Appellant by : Shri S. Raghunathan and Shri Abhiroop Bhargav K. Respondent by : Shri Prakash L. Pathade Date of hearing : 24.04.2025 Date of pronouncement : 18.07.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMB…

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Para 22, Page 61 to 2 Jaipur Para 22.1 62 and Para v. 22.2 M/s. Sakata Inx (India) Ltd Finastra Software ITAT (147 Taxmann.com 515) — Cited in 3 Judgments | BharatTax