Principal Commissioner Of Income Tax v. Vaibhav Global Limited

151 Taxmann.com 114High Court2023#22696 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 36(1)(vii)Section 36(2)Section 37(1)Section 115JB Section 144C(3)Section 263 Section 32

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Issues it is cited on

section 36(1)(vii)section 36(1)transfer company section 143(3)india total income business interest

Judgments citing Principal Commissioner Of Income Tax v. Vaibhav Global Limited

Lupin Limited, Mumbai vs. Principal Commissioner of Income Tax - 3, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

DCIT, CC-2(1), Bangalore vs. Adarsh Developers, Bengaluru

In the result appeal of the learned assessing officer is dismissed on its merit and appeal of the assessee is also dismissed as withdrawn

ITA 1160/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, CAFor Respondent: Ms. Neera Malhotra

Section 143(1)Section 143(2)Section 143(3)Section 28Section 36Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2020-21 Adarsh Developers, Vs. The Deputy Commissioner No.2/4, Langford Garden, of Income Tax, Richmond Town, Central Circle 2(1), Bangalore. Bangalore – 560 025. PAN: AAGFA 3674G APPELLANT RESPONDENT Assessment year : 2020-21 The Deputy Commissioner Adarsh Developers, of Income Tax, Vs. No.10, Vittal Malya Road, Central Circle 2(1), Bangalore – 560 001. PAN: AAGFA 3674G Bangalore. APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, CA Revenue…

Adarsh Developers, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 2(1), Bengaluru

In the result appeal of the learned assessing officer is dismissed on its merit and appeal of the assessee is also dismissed as withdrawn

ITA 1082/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, CAFor Respondent: Ms. Neera Malhotra

Section 143(1)Section 143(2)Section 143(3)Section 28Section 36Section 37