Pr. Commissioner of Income Tax-7 v. Sumitomo Corporation India (P) Ltd.

2024 SCC OnLine DEL 6125Reported decision2024#9518 most cited
11

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 144CSection 153CSection 9(1)Section 6(3)Section 124Section 127Section 132Section 144
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Issues it is cited on

section 6(3)(ii)section 6(3)section 144c(15)(b)section 144c(15)section 124eligible assesseesection 144c(1)section 260section 260asection 9(1)section 92casection 92c

Judgments citing Pr. Commissioner of Income Tax-7 v. Sumitomo Corporation India (P) Ltd.

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5335/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Sept 2025AY 2008-09

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5335/Del/2015 (A.Y. 2008-09) DCIT Vs Newbury Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAECN8377N Appellant Respondent C.O No. 349/Del/2015 (in ITA No.5334/Del/2015) C.O No.350/Del/2016 (in ITA No. 5335/Del/2015) Newbury Holding Ltd. Vs DCIT, Central Circle…

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5334/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Sept 2025AY 2007-08

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5335/Del/2015 (A.Y. 2008-09) DCIT Vs Newbury Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAECN8377N Appellant Respondent C.O No. 349/Del/2015 (in ITA No.5334/Del/2015) C.O No.350/Del/2016 (in ITA No. 5335/Del/2015) Newbury Holding Ltd. Vs DCIT, Central Circle…

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5333/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5333/Del/2015 (A.Y. 2011-12) DCIT Vs EICR (Cyprus) Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AADCE8549C Appellant Respondent C.O No. 473/Del/2015 (in ITA No.5332/Del/2015) C.O No. 474/Del/2015 (in ITA No. 5333/Del/2015) EICR (Cyprus) Ltd. Vs DCIT, Central Circle- C…

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

ITA 5332/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5332/Del/2015 (A.Y. 2010-11) ITA No. 5333/Del/2015 (A.Y. 2011-12) Vs DCIT Central Circle-19, Room No. 362, ARA Centre, E-2, Jhandewalan Extension, New Delhi Appellant EICR (Cyprus) Ltd. C/o Sandeep Chilana, Adv. Chilana & Chilana Law Offices, Advocate for the respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AADCE8549C Respondent C.O No. 473/Del/2015 (in ITA No.5332/Del/2015) C.O No. 474/Del/2015 (in ITA No. 5333/Del/2015) Vs EICR (Cyp…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

ITA 4056/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4055/Del/2015 (A.Y. 2010-11) ITA No. 4056/Del/2015 (A.Y. 2011-12) | DCIT | Vs | Bennett Williamson Engineers Ltd. Central | Circle-19, | C/o Sandeep Chilana, Adv. Room No. 362, ARA | Chilana & Chilana Law Offices, Centre, | E-2, | Advocate for the respondent, C-56, Jhandewalan | LGF, Jangpura Extension, Extension, | New Delhi-110014 New Delhi | PAN: AAFCB9088F Appellant | Respondent C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015) C.O No. 32/Del/201…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 4055/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4056/Del/2015 (A.Y. 2011-12) DCIT Vs Bennett Williamson Engineers Ltd. Central Circle-19, C/o Sandeep Chilana, Adv. Room No. 362, ARA Chilana & Chilana Law Offices, Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi-110014 New Delhi PAN: AAFCB9088F Appellant Respondent C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015) C.O No. 32/Del/2016 (in ITA No. 4055/Del/2015) Bennett Williamson Engineers L…

DCIT, New Delhi vs. Gainway Holdings Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4007/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER DCIT Gainway Holdings Ltd. Vs Central Circle-19, Room C/o. Sandeep Chilana, Advocate No. 362, ARA Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate for the respondent C- New Delhi 56, LFG, jangpura Extention, New Delhi-110014 PAN: AAFCG6056L Appellant Respondent C.O No. 390/Del/2015(in ITA No. 4007/Del/2015) Gainway Holdings Ltd. Vs DCIT C/o. Sandeep Chilana, Advocate Central Circle-19, Room Chilana & Chilana Law Offices, No. 362…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3916/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3915/Del/2015 (A.Y. 2010-11) DCIT Vs Gynia Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAFCG6058E Appellant Respondent C.O No. 31/Del/2016 (in ITA No. 3916/Del/2015) C.O No. 342/Del/2015 (in ITA No. 3915/Del/2015) C.O No. 343/Del/2015 (in ITA No. 3914/Del/201…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3915/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3915/Del/2015 (A.Y. 2010-11) DCIT Vs Gynia Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAFCG6058E Appellant Respondent C.O No. 31/Del/2016 (in ITA No. 3916/Del/2015) C.O No. 342/Del/2015 (in ITA No. 3915/Del/2015) C.O No. 343/Del/2015 (in ITA No. 3914/Del/201…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3914/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3915/Del/2015 (A.Y. 2010-11) DCIT Vs Gynia Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAFCG6058E Appellant Respondent C.O No. 31/Del/2016 (in ITA No. 3916/Del/2015) C.O No. 342/Del/2015 (in ITA No. 3915/Del/2015) C.O No. 343/Del/2015 (in ITA No. 3914/Del/201…

DCIT, New Delhi vs. Focusoil Inc., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3911/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Vs Focusoil Inc. Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aaccf3908K Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER DCIT Vs Focusoil Inc. Central Circle-19, Room C/o. Sandeep Chilana, Advocate No. 362, ARA Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate for the respondent C- New Delhi 56, LFG, jangpura Extention, New Delhi-110014 PAN: AACCF3908K Appellant Respondent C.O No. 339/Del/2015(in ITA No. 3911/Del/2015) Focusoil Inc. Vs DCIT C/o. Sandeep Chilana, Advocate Central Circle-19, Room Chilana & Chilana Law Offices, No. 362, ARA Centre, E-…

Pr. Commissioner of Income Tax-7 v. Sumitomo Corporation India (P) Ltd. (2024 SCC OnLine DEL 6125) — Cited in 11 Judgments | BharatTax