Trib.}, Bharti Axa Life Insurance Co. Ltd. v. Deputy Commissioner of Income Tax, Circle- 12(1)(2), Mumbai

116 Taxmann.com 933Reported decision2020#22107 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 263Section 120Section 139(1)Section 143(3)Section 144ASection 144BSection 144C(13)Section 147

Issues it is cited on

erroneous and prejudicialsection 263section 26transferindiabusinessinterest

Judgments citing Trib.}, Bharti Axa Life Insurance Co. Ltd. v. Deputy Commissioner of Income Tax, Circle- 12(1)(2), Mumbai

Comer Industries India Private Limited, Bangalore vs. DCIT, Circle 2(2)(1), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1228/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Balasubramanyam, CAFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 234CSection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Comer Industries India Pvt. Ltd., Vs. The Deputy Commissioner 16A, Bommasandra Industrial of Income Tax, Area, Attibele Hobli, Circle 2(2)(1), Anekal Taluk, Bangalore 560099 Bangalore. PAN: AAGCC 1941H APPELLANT RESPONDENT Appellant by : Shri Balasubramanyam, CA Respondent by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.02.2026 Date of Pronouncement : 27.02.2026 O R D E R Per Prashant Maharishi, Vice Presid…

Accenture Solutions Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Mumbai

In the result, the appeal is allowed as indicated above

ITA 3457/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Accenture Solutions Private Limited Pr. Cit, 501, 5Th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 Pan/Gir No. (Appellant) : (Respondent) Appellant By : Shri Nishant Thakkar Respondent By : Shri Satya Pal Kumar Date Of Hearing : 18.08.2025 Date Of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, Vp: The Captioned Appeal Has Been Filed By The Assessee, Assailing The Order Dated 20.03.2025, Passed U/S. 263 Of Income Tax Act, 1961 (‘The Act’ For Short) By Learned Principal Commissioner Of Income Tax, Mumbai-6 (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2017-18. 2. We Have Heard The Parties & Perused The Materials Available On Record. The Short Issue Arising For Consideration Is Whether The Final Assessment Order Passed U/S. 144C(13) Of The Act, Can Be Subjected To Revisionary Jurisdiction U/S. 263 Of The Act. For Deciding This Issue, Few Necessary Facts Are Required To Be Considered. The Assessee Is A Resident Corporate Entity Engaged In The Business Of Providing Information Technology (It)/Information Technology Enabled Service (Ites) To Its Group Companies As Well As Consulting Services To Its Clients. For The Assessment Year Under Dispute, The Assessee Filed

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Satya Pal Kumar
Section 143(3)Section 144C(13)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM Accenture Solutions Private Limited Pr. CIT, 501, 5th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 PAN/GIR No. (Appellant) : (Respondent) Appellant by : Shri Nishant Thakkar Respondent by : Shri Satya Pal Kumar Date of Hearing : 18.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal has been filed by the assessee, assailing the order dated 20.03.2025, passed u/s. 263 of Inco…

Mylan Laboratories Limited, Hyderabad vs. Deputy Commissioner Income Tax, Circle-5 (1), Hyderabad

In the result, the ground no

ITA 206/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Aug 2024AY 2014-15

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Kumar Pranav, CIT-DR
Section 263Section 37

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.206/Hyd/2021 (निर्धारण वर्ा/Assessment Year:2014-15) M/s. Mylan Laboratories Limited, Dy. Commissioner of Income Tax, Vs. Circle 5(1), Hyderabad. Hyderaabad-500 096, Telangana. PAN: AADCM3491M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Padamchand Khincha, C.A. रधजस् व द्वधरध/Revenue by: Shri Kumar Pranav, CIT-DR सुिवधई की तधरीख/Date of hearing: 18/07/2024 घोर्णध की तधरीख/Pronouncem…

Trib.}, Bharti Axa Life Insurance Co. Ltd. v. Deputy Commissioner of Income Tax, Circle- 12(1)(2), Mumbai (116 Taxmann.com 933) — Cited in 3 Judgments | BharatTax