Sunbeam Auto Ltd 332 ITR 167 (Delhi) 10. CIT v. Nirav Modi 390 ITR 292 (Bombay) 11. CIT v. Nirav Modi

175 Taxmann.com 982Reported decision2025#23273 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80G Section 115JB Section 135 Section 143(3)Section 263 Section 143(1)Section 144B Section 144C

Issues it is cited on

csr expenditure section 80g section 80 company india total income business document interest

Judgments citing Sunbeam Auto Ltd 332 ITR 167 (Delhi) 10. CIT v. Nirav Modi 390 ITR 292 (Bombay) 11. CIT v. Nirav Modi

LOWES SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1),, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1734/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore08 Sept 2025

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Chavali Narayan, ARFor Respondent: Dr. Divya K J, CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 36(1)(va)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year: 2020-21 Lowe’s Services India Pvt. Ltd., Vs. The Deputy Commissioner of G to 10th Floor, Block L2, Income Tax, Building Willow, Manyata Embassy Circle 4(1)(1), Business Parks SEZ, Bangalore. Outer Ring Road, Nagawara, Arabic College S.O., Thanisandra, Bangalore – 560 045. PAN: AAMCA 4697C APPELLANT RESPONDENT Appellant by : Shri Chavali Narayan, AR Respondent by : Dr. Divya K J, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.07.2025 Date of Pronouncem…

GALLAGHER INSURANCE BROKERS PRIVATE LIMITED,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, MUMBAI

In the result, we set-aside the said findings of the ld PCIT as well

ITA 3778/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainassessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner Of Private Limited, Income Tax-3, Unit No. 34, Tower-3, Vs. Room No. 612, 6Th Floor, 4Th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. Pan : Aaaci7196J (Appellant) (Respondent) Assessee By : Shri Mahadev P. Lohia Revenue By : Shri Swapnil Choudhary Date Of Hearing : 31-07-2025 Date Of Pronouncement : 05-08-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax-Mumbai-3 [„Ld.Pcit‟], Dated 28-03-2025 Passed U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Pertaining To Assessment Year (Ay) 2020-21. 2. During The Course Of Hearing, The Ld.Ar Taken Us Through The Findings Of The Ld.Pcit, Which Are Contained At Paragraph No. 7.2 & 7.3 Of The Impugned Order & The Contents Thereof Read As Under:

For Appellant: Shri Mahadev P. LohiaFor Respondent: Shri Swapnil Choudhary

Section 263Section 40aSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner of Private Limited, Income Tax-3, Unit No. 34, Tower-3, vs. Room No. 612, 6th Floor, 4th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. PAN : AAACI7196J (Appellant) (Respondent) Assessee by : Shri Mahadev P. Lohia Revenue by : Shri Swapnil Choudhary Date of Hearing : 31-07-2025 Date of Pro…

BAJAJ HOLDINGS AMD INVESTMENT LIMITED,PUNE. vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, MUMBAI - 3, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3678/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Ms. Vasantiben Patel, AdvocateFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 115JSection 143Section 143(3)Section 263Section 37(1)Section 80G

…xmann.com 411 7. DCIT v. Gabriel Ltd 173 Taxmann.com 21 9 8. MOIL V CIT 396 ITR 244 (Bombay) 9. CIT v. Sunbeam Auto Ltd 332 ITR 167 (Delhi) 10. CIT v. Nirav Modi 390 ITR 292 (Bombay) 11. CIT v. Nirav Modi 77 Taxmann.com 15 (SC) 12. Axis Securities Ltd v. PCIT 175 Taxmann.com 982 13. Aditya Birla Sun Life AMC Ltd v ACIT ITA 494/Mum/2025 14. Blue Dart Express Ltd. 1101/Mum/2024 4.1 We refer to the decision of Co-ordinate Bench of ITAT Mumbai in the case of ACIT vs. Blue Dart Express Ltd. in ITA No. 1101/Mum/2024), where the Tribunal observed as under: “9. We have heard both the parties and also perused the relevan…