SHL(India) Pvt. Ltd. v. Deputy Commissioner

282 Taxmann 334Reported decision2021#20297 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(3) (Black Money Act)Section 115C Section 132(1)Section 143(3)Section 144B(1)Section 144C Section 144C(1)Section 144C(15)(b)

Issues it is cited on

section 144b(1)undisclosed foreign income and assets section 144c(2)section 6(1)section 144c(15)(b)section 144c(15)section 245d(4)section 245d section 245 eligible assessee section 144c(1)section 292b

Judgments citing SHL(India) Pvt. Ltd. v. Deputy Commissioner

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | The ACIT | House No. 2368., Phase X, Mohali | Central Circle-2, Chandigarh | Punjab-160055 | बंनाम | प्रत्यक्षती / Respondent | स्थायी लेखा सं./PAN NO: ALCPK6320J | अपीलार्थी/Appellant | निर्धिरिती की ओर से/A…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | बनाम | The ACIT | House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh | Punjab-160055 | | | स्थायी लेखा सं./PAN NO: ALCPK6320J | | | अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent |…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | बनाम | The ACIT | | House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh | | Punjab-160055 | | | | स्थायी लेखा सं./PAN NO: ALCPK6320J | | | | अपीलार्थी/ Appellant | प्रत्यर्थी / Respondent |…