Travotel\n(India) (P) Ltd. v. ITO

158 ITD 878Income Tax Appellate Tribunal#22824 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2025 to 2025.

Also reported as

69 Taxmann.com 445

Sections most often in play

Section 147Section 148Section 148ASection 36(1)(va)Section 40(a)(ia)Section 133ASection 143(1)Section 143(3)

Issues it is cited on

section 133a(2a)disallowance under section 40(a)(ia)section 148(2)order under section 148a(d)income escaping assessmentsection 148a(b)section 148a(d)section 148asection 36(1)(va)section 40(a)section 40(a)(ia)tangible material

Judgments citing Travotel\n(India) (P) Ltd. v. ITO

Shivalik Ventures Private Limited, Mumbai vs. DCIT CC 8(1), Mumbai

ITA 1444/MUM/2025[2020-2021]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-2021

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194Section 250Section 40

…CIT vs. Adhunik Niryat Ispat (63 DTR 212) (PBP 40). ii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India Ltd (359 ITR 106) (PBP 42). iii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel (India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52). iv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB Realty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60). v. Order of the Pune Bench of the Hon'ble Tribunal in case of Prabhakar Damodar Gawande vs. ITO (200 TTJ 1017) (PBP 88).” 7. The ld. DR heavily relied on his written submission…

Shivalik Ventures Private Limited, Mumbai vs. ACIT CC 8(1), Mumbai

ITA 1443/MUM/2025[2019-2020]Status: DisposedITAT Mumbai28 Aug 2025AY 2019-2020

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194Section 250Section 40

…CIT vs. Adhunik Niryat Ispat (63 DTR 212) (PBP 40). ii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India Ltd (359 ITR 106) (PBP 42). iii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel (India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52). iv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB Realty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60). v. Order of the Pune Bench of the Hon'ble Tribunal in case of Prabhakar Damodar Gawande vs. ITO (200 TTJ 1017) (PBP 88).” 7. The ld. DR heavily relied on his written submission…

Shivalik Ventures Private Limited, Mumbai vs. ACIT CC 8(1), Mumbai

ITA 1442/MUM/2025[2018-2019]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-2019

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194ISection 250Section 40

…CIT vs. Adhunik Niryat Ispat (63 DTR 212) (PBP 40). ii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India Ltd (359 ITR 106) (PBP 42). iii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel (India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52). iv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB Realty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60). v. Order of the Pune Bench of the Hon'ble Tribunal in case of Prabhakar Damodar Gawande vs. ITO (200 TTJ 1017) (PBP 88).” 7. The ld. DR heavily relied on his written submissio…

Travotel\n(India) (P) Ltd. v. ITO (158 ITD 878) — Cited in 3 Judgments | BharatTax