Prime Securities Ltd. v. Assistant Commissioner of Income Tax (Investigation)

20 Taxmann.com 757High Court2012#17149 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 139 Section 143(3)Section 208 Section 209 Section 210 Section 234B Section 234C Section 10(34)

Judgments citing Prime Securities Ltd. v. Assistant Commissioner of Income Tax (Investigation)

Ericsson India Global Services Pvt Ltd, New Delhi vs. ACIT Spl. Range 3, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR

Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year : 2013-14 M/s Ericsson India Global Vs. Additional Commissioner of Services Private Limited, Income Tax, 18/17, WEA, Pusa Lane, Special Range-3, 4th Floor, Dakha House, Delhi. Karol Bagh, Delhi – 110 005. PAN : AACCE4175D. (Appellant) (Respondent) Appellant by : Shri Paras S. Savla, Advocate (through VC) Respondent by : Shri M.S. Nethrapal, CIT-DR. Date of hearing : 15.12.2025 Date of pronouncement : 12.03.2026 ORDER PER VIKAS AWASTHY, JM:…

Sophos Technologies Private Limited, Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17

Section 115Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 466/Ahd/2025 Assessment Year: 2016-17 Sophos Technologies The DCIT, Private Limited Circle-4(1)(1), Sophos House, Vs Ahmedabad Near Kalgi X Rasta, Gujarat College Road, Ellisbridge, Ahmedabad-380006, Gujarat, India PAN: AACCC7727M (Respondent) (Appellant) Assessee Represented: Shri DhaneshBafna, Shri Amol Mahajan & Ms. Nidhi Agarwal, A.Rs. Revenue Represented: Shri Alpesh Parmar, CIT- DR Date of hearing : 08-01-2026 Date of pronouncement : 29-01-2026 आदेश/…

Colt Technology Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the ITA No

ITA 1908/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

…1 ITA No. 536/Del/2015 & 1908/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No. 536/DEL/2015 (A.Y 2010-11) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1) Barakhamba Road, New Delhi New Delhi PAN No. AACCC3512G (APPELLANT) (RESPONDENT) I.T.A. No. 1908/DEL/2017 (A.Y 2012-13) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1), Room No. 390, Barakhamba Road, C. R. Building New Delhi New Delhi PAN…

M/S Colt Technology Services (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, both the ITA No

ITA 536/DEL/2015[2010-11]Status: DisposedITAT Delhi13 Apr 2022AY 2010-11

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

M/S. Ibm India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-4(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate

Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.725/Bang/2018 Assessment Year : 2013–14 IBM India Pvt. Ltd., The Asst. Commissioner of No.12, Subramanya Arcade, Income Tax, Bannerghatta Road, Circle – 4(1)(2), Bangalore-560 029. Vs. Bangalore. PAN – AAACI 4403 L. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.A Respondent by : Shri K.V Arvind, Advocate, Standing Counsel along Shri Dilip Advocate for Dept. Date of Hearing : 03-06-2020 Date of Pronouncemen…