PCIT v. Cartier\nLeafin (P) Ltd.

112 Taxmann.com 63High Court2019#16492 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 144B Section 37(1)Section 80G Section 10(38)Section 115BA Section 139(1)

Issues it is cited on

erroneous and prejudicial section 263 section 144b section 26 section 37 scrutiny assessment section 142(1)company section 143(3)india person document

Judgments citing PCIT v. Cartier\nLeafin (P) Ltd.

Sunita Saini, Haryana vs. Income Tax Officer, Ward 1(4), Faridabad, Haryana

In the result, appeal of the Assessee is allowed

ITA 1877/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 151Section 263

…ITA No. 1877/DEL/2024 SUNITA SAINI IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम SUNITA SAINI, INCOME TAX OFFICER, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. PAN No.AWMPS2317Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Suresh K. Gupta, Advocate Revenue by Shri Mahesh Kumar, CIT DR सुनवाईक"तारीख/ Date of hearing: 18.08.2025 27.10.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD…

Fairbridge Capital Private Limited, Mumbai vs. Principal Commissioner of Income-Tax, Mumbai - 6, Mumbai, Maharashtra

In the result, appeal of the assessee is allowed

ITA 3626/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Oct 2025AY 2020-21

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

For Appellant: Ms. Chandni Shah a/w Mr. Hardik Nirmal andFor Respondent: Shri Vivek Perampurna, CIT, D/R [virtually

Section 143(3)Section 263

…। आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 3626/Mum/2025 Assessment Year: 2020-21 Principal Commissioner of Fairbridge Capital Private Limited Vs Income-tax, Mumbai - 6 C, 6th Floor, Cnergy Appasaheb Marathe Marg Maharashtra - 400025 [PAN: AABCF7607C] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by: Ms. Chandni Shah a/w Mr. Hardik Nirmal and Mr. Kinjal Patel, A/Rs Revenue by: Shri Vivek Perampurna, CIT, D/R [virtually appeared] सुनवा…

Wns Global Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 14(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3762/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Oct 2025AY 2020-21

Bench: Shri Pawan Singh & Smt. Renu Jauhriwns Global Services Vs. Pr. Commissioner Of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5Th Floor & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, Lbs Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacw2598L Appellant .. Respondent

For Appellant: Shri. Ajit Shah & Ms. Hetal SanganiFor Respondent: Shri. Arun Kanti Datta – CIT DR

Section 115BSection 139(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER WNS Global Services Vs. Pr. Commissioner of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5th Floor, & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, LBS Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACW2598L Appellant .. Respondent Appellant by : Shri. Ajit Shah & Ms. Hetal Sangani Respondent by : Shri. Arun Kanti Datta – CIT DR Date of Hearing 25.09.2025 Date of Pronouncement 14.10.2025 आद…

Hari Krishna Exports Private Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeal of the assessee is allowed

ITA 1858/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Oct 2025AY 2020-21

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

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Ritesh Misra, CIT D/R

Section 143(3)Section 195Section 263Section 40

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1858/Mum/2025 Assessment Year: 2020-21 Hari Krishna Exports Private Limited 1701, 7th Floor The Capital, B Wing BKC Bandra East Maharashtra - 400051 [PAN: AACCH8430N] अपीलार्थी/ (Appellant) Vs Principal Commissioner of Income-tax – 5, Mumbai प्रत्यर्थी / (Respondent) Assessee by : Shri Nitesh Joshi, A/R Revenue by: Shri Ritesh Misra, CIT D/R सुनवाई की तारीख / Date of Hearing : 30/09/2025 घोषणा की तारीख / Da…

Booking.Com India Support & Marketing Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 6(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3675/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Ajit Jain, Shri Siddhesh ChauguleFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 142(1)Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3675/Mum/2025 Assessment Year: 2020-21 Booking.Com India Support Principal Commissioner of & Marketing Services Income Tax, Mumbai - 6 Vs Private Limited Unit No. 06, Level 7 Parinee Crescenzo Plot No. 38/39, G Block Road Bandra Kurla Complex Bandra (East) S.O. Mumbai - 400051 [PAN: AAECB5759L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajit Jain, Shri Siddhesh Chaugule & Ms. S…