How many judgments cite Saamag Developers Pvt Ltd. v. ACIT?

10 judgments on BharatTax cite Saamag Developers Pvt Ltd. v. ACIT (90 Taxmann.com 20), spanning 2018 to 2025.

Which sections of the Income Tax Act does Saamag Developers Pvt Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 115-O, Section 115Q, Section 132, Section 153A, Section 2(22)(e), Section 142(1).

Saamag Developers Pvt Ltd. v. ACIT

90 Taxmann.com 20High Court2018#10788 most cited

What is Saamag Developers Pvt Ltd. v. ACIT authority for?

Amounts received from group companies are not deemed dividends under Section 2(22)(e) if they are part of current, inter-banking account transactions with both receipts and payments.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Saamag Developers Pvt Ltd · ACIT · Section 2(22)(e) · deemed dividend · loans and advances · group companies · current account transactions · inter-banking accounts

Sections most often in play

Section 115-O Section 115Q Section 132 Section 153A Section 2(22)(e)Section 142(1)Section 143(3)Section 147

Issues it is cited on

section 115q accumulated profits section 2(22)deemed dividend section 2(22)(e)dividend distribution tax business expediency beneficial owner statement under section 132(4)commercial expediency section 56 satisfaction note

Judgments citing Saamag Developers Pvt Ltd. v. ACIT

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal filed by the Assessee is allowed and appeal filed by the Revenue is dismissed

ITA 382/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(3)Section 153ASection 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.382/Hyd./2025 Assessment Year 2017-2018 Sri. Satyanarayana Reddy The ACIT, Manne, Hyderabad Central Circle-2(4), PAN ADYPM2116L vs. Hyderabad. Telangana. (Appellant) (Respondent) ITA.No.472/Hyd./2025 Assessment Year 2017-2018 The ACIT, Sri. Satyanarayana Reddy Central Circle-2(4), Manne, Hyderabad Hyderabad. Telangana. vs. PAN ADYPM2116L (Appellant) (Respondent) For Assessee : CA M.V. Prasad and Shri K.S. Rajendra Kumar For Revenue : Shri B. Bala Krishna, CI…

ACIT., Central Circle-2(4), Hyderabad vs. M/S. Maithri Laboratories Private Limited, Hyderabad

ITA 1124/HYD/2024[2020-21]Status: DisposedITAT Hyderabad04 Feb 2025AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 143(3)Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA No.1059/Hyd/2024 Assessment Years: 2020-21 M/s. Maithri Laboratories Private Limited, Hyderabad. PAN : AACCM8213E (Appellant) Vs. The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. (Respondent) ITA No.1124/Hyd/2024 Assessment Years: 2020-21 The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. (Respondent) M/s. Maithri Laboratories Private Limited, Hyderabad.…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1052/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECM0740L (Appellant) (Respondent) Assessment Year – 2019-20 The Assistant MSN Pharmachem Private Commissioner of Income Limited, Tax, Central Circle 2(4), Hyderabad. Hyderabad. PAN : AAECM0740L Assessee by: Shri M.V…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1050/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECM0740L (Appellant) (Respondent) Assessment Year – 2019-20 The Assistant MSN Pharmachem Private Commissioner of Income Limited, Tax, Central Circle 2(4), Hyderabad. Hyderabad. PAN : AAECM0740L Assessee by: Shri M.V…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee for assessment years 2019-20 and 2020-21 are partly allowed

ITA 885/HYD/2024[2020-21]Status: DisposedITAT Hyderabad08 Nov 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.884 & 885/Hyd/2024 Assessment Years: 2019-20 & 2020-21 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle-2(4), Hyderabad. PAN: AAECM0740L (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 24.10.2024 Date of pronouncement: 08.11.2024 O R D E R PER MANJUNATHA G. A.M: These two a…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee for assessment years 2019-20 and 2020-21 are partly allowed

ITA 884/HYD/2024[2019-20]Status: DisposedITAT Hyderabad08 Nov 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.884 & 885/Hyd/2024 Assessment Years: 2019-20 & 2020-21 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle-2(4), Hyderabad. PAN: AAECM0740L (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 24.10.2024 Date of pronouncement: 08.11.2024 O R D E R PER MANJUNATHA G. A.M: These two a…

Measage G. G Oils & Fats Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, the appeals of the assessee bearing ITA No

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.189/Asr/2018 Assessment Years: 2014-15 M/s G.G. Continental Trades Vs. Dy. CIT-Cirdcle-1, Pvt. Ltd. Amrik Singh Road, Bathinda. Bathinda. [PAN: -AAECG3090P] (Respondent) (Appellant) I.T.A. No.513/Asr/2019 Assessment Years: 2016-17 M/s G.G. Oil & Fats Pvt. Ltd. Vs. Dy. CIT-Cirdcle-1, Shop No.1, Aggarsain Nagar Bathinda. Amrik Singh Road, Bathinda. [PAN:-AADCG8857H] (Respondent) (Appellant) Appellant by S/Sh. Sudhir Sehgal, P.N. Arora, P.K. Singla, Advs…

Mesers G.G Contineental Trades Pvt.Ltd, Bathinda vs. Deputy Commissioner of Income Tax, Circle-I, Bathinda

In the result, the appeals of the assessee bearing ITA No

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

Asian Business Conection Pvt. Ltd., Bhopal vs. DCIT - 1(1), Bhopal

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

…Asian Business Connection Private Limited आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2015-16 M/s. Asian Business DCIT-1(1), Connections Private Ltd, Vs. Bhopal FM-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) PAN No.AAICA1206D Revenue by Smt. Ashima Gupta, CIT Assessee by S/Shri Sumit Nema, Sr. Adv. & Ayush Gupta, Adv Date of Hearing 10.07.2019 Date of Pronouncement 25.09.2019 O R D E R PER MANISH BORAD, AM. The…

Neha Home Builders Pvt. Ltd., Mumbai vs. DCIT 13(1)(1), Mumbai

ITA 3157/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Oct 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Neha Home Builders Pvt. Ltd., Vs. Dcit – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 Pan/Gir No.Aaccn7092E Appellant) .. Respondent)

Section 143(3)Section 2(22)Section 2(22)(e)Section 234BSection 27

…IN THE INCOME TAX APPELLATE TRIBUNAL “B ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM M/s. Neha Home Builders Pvt. Ltd., Vs. DCIT – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 PAN/GIR No.AACCN7092E Appellant) .. Respondent) Assessee by Shri Vimal Punmiya Revenue by Shri Purushottam Tripuri Date of Hearing 10/07/2018 Date of Pronouncement 05/10/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by assessee against the order of CIT(A)-21, Mumbai dated 06/03/2018 for A.Y.2013-14 in the matter o…