PCIT v. Sahara India Corporation Ltd.

168 Taxmann.com 165High Court2024#19541 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 14A Section 143(3)Section 8D Section 10(34/35)Section 143(2)Section 234B Section 234C Section 8D(2)

Issues it is cited on

section 14a previous year section 14 india section 143(3)total income

Judgments citing PCIT v. Sahara India Corporation Ltd.

HCL TRAINING & STAFFING SERVICES PRIVATE LIMITED,NEHRU PLACE vs. CIRCLE 11(1), DELHI, I P ESTATE, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7383/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri Vimal Kumar & Shri Amitabh Shuklaassessment Year : 2017-18

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Ankush Kalra, Senior DR

Section 143(2)Section 143(3)Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year : 2017-18 M/s HCL Training & Staffing Vs. Circle 11(1), Services Private Limited, New Delhi. 806, Siddharth, 96, Nehru Place, New Delhi – 110 019. PAN : AADCH6369R. (Appellant) (Respondent) Appellant by : Shri Aditya Vohra, Advocate. Respondent by : Ms. Ankush Kalra, Senior DR. Date of hearing : 19.02.2026 Date of pronouncement : 11.03.2026 ORDER PER AMITABH SHUKLA, AM This appeal by the assessee is directed against the order of learned CIT(A), N…

INDUS VALLEY PROPERTIES PRIVATE LIMITED,KABRA EXCELCIOR vs. INCOME TAX OFFICER WARD 3(1)(4) BANGALORE, BANGALORE,

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

ITA 81/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 M/s. Indus Valley Properties Private Limited, Vs. The Income Tax Officer, No.6/A, 2nd Floor, Kabra Excelcior, Ward 3(1)(4), 7th Cross, 1st Block, Koramangala, Bangalore. Bangalore – 560 034. PAN: AACCI 4810M APPELLANT RESPONDENT Appellant by : Shri Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.06.2025 Date of Pronouncement : 09.06.2025 O R D E R 1. This appeal is filed by Indus Valley Properties Pvt. Ltd., (the assesse…

TRAVEL FOOD SERVICES LTD (AS NOW SNVK HOSPITALITY AND MANAGEMENT PVT LTD MERGED WITH TRAVEL FOOD SERVICES LTD),MUMBAI vs. DCIT CIRCLE 8(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 423/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Mar 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Travel Food Services Ltd. Dy. Cit, Circle 8(3)(1), (As Now Snvk Hospitality Mumbai Vs. & Management Pvt. Ltd. Room No. 624, Aayakar Bhawan, Merged With Travel Food Service Maharshi Karve Road, New Marine Ltd.) Line, Mumbai 400020 Block A South Wing 1St Floor Shiv Sagar Estate, Dr. Annie Besant Road, Worli, Mumbai 400018 Pan No. Biaps 8725 F Appellant Respondent

For Respondent: Mr. Samir Shah

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2017-18 Travel Food Services Ltd. Dy. CIT, Circle 8(3)(1), (As Now SNVK Hospitality Mumbai Vs. And Management Pvt. Ltd. Room No. 624, Aayakar Bhawan, Merged with Travel Food Service Maharshi Karve Road, New Marine Ltd.) Line, Mumbai 400020 Block A South Wing 1st floor Shiv Sagar Estate, Dr. Annie Besant Road, Worli, Mumbai 400018 PAN NO. BIAPS 8725 F Appellant Respondent : Mr. Samir Shah Assessee by Revenue by : Mr. Hemanshu Joshi, Sr. DR : 1…

DCIT CC 4 2 MUMBAI, MUMBAI vs. BIRLA GROUP HOLDINGS PVT LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5872/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of Income Birla Group Holdings Pvt. Tax, Central Circle – 4(2), Ltd., Mumbai 1St Floor, Industry House, Vs. 159,Churchgate Reclamation, Churchgate, Mumbai – 400020 (Pan : Aabcb6755B) (Appellant) (Respondent) Present For: Assessee : Ms. Jinal Jain, Ca Revenue : Ms. Monika H. Pande, Sr.Dr

For Appellant: Ms. Jinal Jain, CAFor Respondent: Ms. Monika H. Pande, Sr.DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Deputy Commissioner of Income Birla Group Holdings Pvt. Tax, Central Circle – 4(2), Ltd., Mumbai 1st Floor, Industry House, Vs. 159,Churchgate Reclamation, Churchgate, Mumbai – 400020 (PAN : AABCB6755B) (Appellant) (Respondent) Present for: Assessee : Ms. Jinal Jain, CA Revenue : Ms. Monika H. Pande, Sr.DR Date of Hearing : 01.01.2025 Date of Pronouncement : 29.01.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Reven…