Religare Enterprises Limited v. ACIT: (WP No. 13807/2022) (Del)

161 Taxmann.com 484High Court2024#22912 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 143(3A)Section 153ASection 170(1)(a)Section 170(2)Section 263Section 292BSection 40A(2)

Issues it is cited on

section 292bamalgamationsection 292section 29transfercompanyindia

Judgments citing Religare Enterprises Limited v. ACIT: (WP No. 13807/2022) (Del)

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

DCIT CC 4(2), Mumbai vs. Birla Group Holding Pvt Ltd, Mumbai

In the result the appeals filed by the assessee for all assessment years under consideration stands dismissed

ITA 6368/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6371/Mum/2024 Assessment Year: 2012-13 & I.T.A. No. 6368/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6373/Mum/2024 Assessment Year: 2014-15 & I.T.A. No. 6353/Mum/2024 Assessment Year: 2017-18 & I.T.A. No. 6369/Mum/2024 Assessment Year: 2018-19 DCIT CC 4(2), Mumbai Vs. Birla Group Holdings R.No. 420, Kautilya Private Limited Bhavan, BKC, 1st Floor, Industry Mumbai-400051 House, 159, Churchgate Reclamation, Churchgate, Mumbai- 400020 PAN:AAACR2250C (Appe…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…