Principal Commissioner of Income-tax v. Astrotech Steels (P.) Ltd.

175 Taxmann.com 285High Court2025#23264 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 10AA Section 250 Section 10A Section 10A(5)Section 10B Section 115BBF Section 143(1)Section 143(3)

Issues it is cited on

prescribed total income

Judgments citing Principal Commissioner of Income-tax v. Astrotech Steels (P.) Ltd.

ACIT, CORPORATE CIRCLE 1(1), CHENNAI vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (FORMERLY FUTURE SOFT PRIVATE LIMITED), CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 420/CHNY/2024[2006-07]Status: DisposedITAT Chennai08 Jan 2026AY 2006-07

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 V. The Acit, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4Th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [Pan: Aaacf 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.P. ChidambaramFor Respondent: Ms.E. Pavuna Sundari, CIT

Section 10ASection 10A(2)Section 10A(5)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 v. The ACIT, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [PAN: AAACF 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by :…

SEARCE LOGISTICS ANALTICS LLP,PUNE vs. DCIT, CIR-2, PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1468/PUN/2025[2018-19]Status: DisposedITAT Pune25 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1468/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The Dcit, Llp, S Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi It Park Phase-1, Hinjewadi, Pune – 411027. Pan: Abwfs3166N Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 02/09/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 01.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Sections 143(3A) & 143(3B) Of The Income

Section 10ASection 143(3)Section 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1468/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The DCIT, LLP, s Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi IT Park Phase-1, Hinjewadi, Pune – 411027. PAN: ABWFS3166N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Amit Bobde –CIT(DR) Date of hearing 02/09/2025 Date of pronouncement 25/09/2025 आदेश/ ORDER PER DR. DIPAK P…

RAMESH SHANKARRAO WAGH,WAKAD,PUNE vs. JURISDICTIONAL OFFICER, PUNE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1466/PUN/2025[2020-2021]Status: DisposedITAT Pune23 Jul 2025AY 2020-2021

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1466/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Ramesh Shankarrao Wagh, V Jurisdictional Officer, Rohan Tarang, Wakar B.O., S Pune. Pune – 411057. Maharashtra. Pan: Aabpw3867A Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 23/07/2025

Section 115BSection 143(1)Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1466/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Ramesh Shankarrao Wagh, V Jurisdictional Officer, Rohan Tarang, Wakar B.O., s Pune. Pune – 411057. Maharashtra. PAN: AABPW3867A Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Sandeep P Sathe – JCIT(DR) Date of hearing 17/07/2025 Date of pronouncement 23/07/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, A…