Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

177 Taxmann.com 262Supreme Court of India2025#415 most cited

What is Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd. authority for?

The Supreme Court has not reached a majority verdict on whether the time spent in Dispute Resolution Panel (DRP) proceedings under Section 144C should be included within the overall limitation period prescribed by Section 153(3). Consequently, the legal position on the interplay between Sections 144C and 153 remains unresolved at the Supreme Court level.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

ACIT v. Shelf Drilling Ron Tappmeyer Ltd. · Section 144C · Section 153(3) · DRP proceedings · limitation period · split verdict · Supreme Court

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 153(1)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpreference to tposection 144c(4)impermissible avoidance arrangementeligible assesseesection 158absection 153(4)stay of demandsection 144cofsection 261

Judgments citing Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

Calliduscloud (India) Private Limited, Hyderabad vs. DCIT., Circle- 1(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 1395/HYD/2024[2021-22]Status: DisposedITAT Hyderabad10 Dec 2025AY 2021-22
Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1395/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) M/s. Callidus Cloud (India Vs. The Deputy Commissioner of Private Limited, Income-tax, Hyderabad. Circle – 1(1), Hyderabad. PAN : AAABCO0022A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Alisagar Rampurawala, Asse…

Saxon Global India Private Limited, Hyderabad vs. ITO., Ward-3(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 1334/HYD/2024[2021-22]Status: DisposedITAT Hyderabad10 Dec 2025AY 2021-22
Section 144C(5)Section 92C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1334/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Saxon Global India Private Vs. The Deputy Commissioner of Limited, Income-tax, Hyderabad. Ward 3(1), Hyderabad. PAN : AAPCS7119G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Prasanth GS, C.A. Assessee Represented b…

Parexel International (Irl) Limited, Ireland vs. ADIT (Int Taxn)-2, Hyderabad

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 447/HYD/2023[2020-21]Status: DisposedITAT Hyderabad10 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.447/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2020-21) Parexel International Vs. Additional Director Of (Irl) Limited, Ireland Income Tax Pan:Aaicp4417B Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Advocate Kanchun Kaushal राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/11/2025 घोषणा की तारीख/Pronouncement: 10/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Parexel International (Irl) Limited, Ireland (“The Assessee”), Feeling Aggrieved By The Assessment Order Passed By The Learned Adit (Int. Taxation)-2, Hyderabad (“Ld. Ao”) Dated 07.07.2023 For The A.Y 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate Kanchun KaushalFor Respondent: : Smt. U Mini Chandran
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 92C

…ITA No.474 of 2023 Parexel International Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.447/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2020-21) PAREXEL INTERNATIONAL Vs. Additional Director of (IRL) LIMITED, IRELAND Income Tax PAN:AAICP4417B Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Advocate Kanchun Kaushal राज" व "ारा/Revenue by:: Smt. U Mini Chandran, CIT…

Interwrap Corp Private Limited (Successor of Owens Corning Industries (India) Private Limited), Mumbai vs. DCIT., Circle -5(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 496/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144Section 144C(5)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.496/Hyd/2022 (निर्धारण वर्ा/ Assessment Year: 2018-19) Interwrap Corp Private Ltd Vs. The Deputy Commissioner of (Successor of Owens Income Tax, Circle – 5(1), Corning Industries (India) Hyderabad. Pvt. Ltd (Successor of Owens Corning Industries (India) Private Limited) Maharashtra. PAN : AADCI3190B (अप…

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’s Laboratories Limited, Hyderabad. The ACIT, vs. PIN – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. PAN AAACD7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Padamchand Khincha राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/OR…

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’s Laboratories Limited, Hyderabad. The ACIT, vs. PIN – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. PAN AAACD7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Padamchand Khincha राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/OR…

Netcracker Technology Solutions (India) Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 730/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad03 Dec 2025

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92C(3)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.730/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2020-21) NetCracker Technology Vs. The Deputy Commissioner of Solutions (India) Private Income-tax, Limited, Circle – 5(1), Hyderabad. Hyderabad. PAN : AACCC0701B (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Ms. Tanmayee Rajkuma…

Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 1862/HYD/2017[2013-14]Status: DisposedITAT Hyderabad03 Dec 2025AY 2013-14
Section 145Section 92BSection 92C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1862/Hyd/2017 (निर्धारण वर्ा/ Assessment Year: 2013-14) M/s. Brightcom Group Vs. The Assistant Commissioner of Limited, Income Tax, (Formerly known as Lycos Circle 16(1), Internet Limited), Hyderabad. Hyderabad. PAN : AAACL5827B (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ :…

Ethan Energy India Private Limited, Hyderabad, Telangana vs. DCIT., Circle 8(1), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 1380/HYD/2024[2021-22]Status: DisposedITAT Hyderabad26 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Paras S Savla, AdvocateFor Respondent: Smt. U Mini Chandran, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(15)(b)Section 153Section 153(1)Section 4Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1380/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2021-22) M/s. Ethan Energy India Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Circle 8(1), Hyderabad. Hyderabad. PAN: AAFCE1033M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Paras S Savla, Advocate रधजस् व द्वधरध/Revenue by: Smt. U Mini Chandran, CIT-DR सुिवधई की तधरी…

Epam Systems India Private Limited, Hyderabad vs. DCIT, Circle -8 (1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 83/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)

…1 ITA.Nos.83 and 498/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 EPAM Systems India The DCIT & The ACIT, Private Limited, vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. PAN AAACW2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Shreyas Sardesai राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 26.11…

Epam Systems India Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 498/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)

…1 ITA.Nos.83 and 498/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 EPAM Systems India The DCIT & The ACIT, Private Limited, vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. PAN AAACW2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Shreyas Sardesai राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 26.11…

Repal Renewables Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 481/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aagcr9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

…1 ITA.Nos.116 & 481/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The DCIT, Circle-3(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAGCR9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri Harsh R Shah, Advocate & CA Karan Jain राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR…

Repal Green Power Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 474/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The Dcit, Circle-8(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) आ.अपी.सं /Ita No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 234Section 234DSection 270ASection 32Section 32A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The DCIT, Circle-8(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAHCR2187F (Appellant) (Respondent) आ.अपी.सं /ITA No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The DCIT, Circle-3(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAHCR2187F (App…

Repal Renewables Private Limited, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 116/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aagcr9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

…1 ITA.Nos.116 & 481/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The DCIT, Circle-3(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAGCR9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri Harsh R Shah, Advocate & CA Karan Jain राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR…

Aveva Solutions India LLP, Hyderabad vs. Income Tax Officer, Ward 8(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1170/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1170/Hyd/2024 Assessment Year – 2021-2022 Aveva Solutions India The Income Tax Officer, Llp, Hyderabad. Vs. Ward-8(1), Pin – 500 008. Hyderabad – 500 084. Pan Aayfa6913G (Appellant) (Respondent) Sri Percy Perdiwala, Advocate िनधा"रती "ारा /Assessee By: Shri Harsh Shah & Ca Karan Jain. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Shri Harsh Shah and CA Karan JainFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1170/Hyd/2024 Assessment Year – 2021-2022 Aveva Solutions India The Income Tax Officer, LLP, Hyderabad. vs. Ward-8(1), PIN – 500 008. Hyderabad – 500 084. PAN AAYFA6913G (Appellant) (Respondent) Sri Percy Perdiwala, Advocate िनधा"रती "ारा /Assessee by: Shri Harsh Shah and CA Karan Jain. राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR स…

Principal Commissioner of Income Tax 2 Kolkata vs. Digvijay Vinimay Pvt Ltd

ITAT/284/2024HC Calcutta03 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274

…1 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE Present: The Hon’ble Justice Kausik Chanda W.P.O. No. 284 of 2024 ALMATIS ALUMINA PRIVATE LIMITED -VERSUS- ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE (7)1, KOLKATA AND OTHERS For the petitioner : Mr. J.P. Khaitan, Sr. Adv., Mr. Akhilesh Gupta, Adv., Mr. Pranav Sharma, Adv. For the respondents : Mr. Soumen Bhattacharya, Adv. [ Hearing concluded on : 18.03.2026 Judgment on : 19.03.2026 2 Kausik Ch…