Trib.) (para 6), Bhaskar Dutta v. Dy. CIT (International

147 Taxmann.com 481High Court2023#12213 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(1)Section 139(1)Section 90 Section 154 Section 119(2)(b)Section 139(5)Section 128(9)Section 143(1)(a)

Issues it is cited on

foreign tax credit section 90 section 139(1)section 154 section 139 section 143(1)section 13 prescribed india nfac section 143 interest

Judgments citing Trib.) (para 6), Bhaskar Dutta v. Dy. CIT (International

ANTRIX CORPORATION LTD,BANGALORE vs. DCIT CIRCLE 1(1)(1), BANGALORE, BANGALORE

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

ITA 1041/BANG/2025[2019-20]Status: DisposedITAT Bangalore14 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri Deepak Gunashekar, CA

Section 143(1)Section 143(1)(a)Section 40ASection 90A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Antrix Corporation Ltd., The Deputy Anthariksh Bhavan, Commissioner of RMV 2nd Stage, Income Tax, New BEL Road, Circle – 1(1)(1), Bengaluru – 560 094. Bangalore. Vs. PAN: AABCA4500B APPELLANT RESPONDENT Assessee by : Shri Deepak Gunashekar, CA : Shri Shivanand H Kalakeri, Revenue by CIT-DR Date of Hearing : 16-07-2025 Date of Pronouncement : 14-10-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assesse…

ALOK KUMAR JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 439/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 May 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Balaji V., CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2019-20 Alok Kumar Jain, Vs. The Deputy Commissioner C/o. Blackstone Advisors India Private Ltd., of Income Tax, 5th Floor, Express Towers, Circle 3(3)(1), Nariman Point, Bangalore. Mumbai – 400 021. PAN: AJLPJ 1031E APPELLANT RESPONDENT Appellant by : Shri Balaji V., CA Respondent by : Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 05.05.2025 Date of Pronouncement : 08.05.2025 O R D E R Per Prashant Maharishi, Vice President 1.…

SUHAIL AMIN NATHANI,MUMBAI vs. ACIT CIRCLE 16(3), MUMBAI

In the result, the appeal is allowed

ITA 6952/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Feb 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am Suhail Amin Nathani Asst. Cit 801, 8Th Floor, Prabhu Kutir, Aaykar Bhavan, R. No. 446, Vs. 15, Altamount Road, Mumbai-400 026 M. K. Road, Mumbai-400 020 Pan/Gir No. Acapn 0531 D (Appellant) : (Respondent) Appellant By : Shri Gautam Thacker Respondent By : Shri Bhangepatil Pusharaj Ramesh Date Of Hearing : 27.02.2025 Date Of Pronouncement : 27.02.2025

For Appellant: Shri Gautam ThackerFor Respondent: Shri Bhangepatil Pusharaj Ramesh

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM Suhail Amin Nathani Asst. CIT 801, 8th Floor, Prabhu Kutir, Aaykar Bhavan, R. No. 446, Vs. 15, Altamount Road, Mumbai-400 026 M. K. Road, Mumbai-400 020 PAN/GIR No. ACAPN 0531 D (Appellant) : (Respondent) Appellant by : Shri Gautam Thacker Respondent by : Shri Bhangepatil Pusharaj Ramesh Date of Hearing : 27.02.2025 Date of Pronouncement : 27.02.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 16.10.2024, passed by the learned Commissioner of Income T…

AVIK ANUP PRABHU,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 775/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri S Rifaur Rahmanassessment Year : 2020-21 Avik Anup Prabhu Vs. Dcit, Circle 22(2), Osho Drive, Gadaipur, Income Tax Department, Mehrauli, C.R. Building, I.P. Estate, New Delhi – 110 030 New Delhi – 110 002 (Pan: Axipp8009P) (Appellant) (Respondent) Appellant By : Shri Aditya Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By : Shri Kanv Bali, Sr. Dr. Date Of Hearing : 30.07.2024 Date Of Pronouncement : 06.08.2024 Order

For Appellant: Shri Aditya Kumar, CA &For Respondent: Shri Kanv Bali, Sr. DR

Section 139(1)Section 154Section 90

…that Form No. 67 claiming FTC was not filed within due date. We find, this issue is no more res integra in view of the various decisions of the Coordinate Benches. In case of Bhaskar Dutta vs. Deputy Commissioner of Income Tax (International Taxation) (2023) 147 Taxmann.com 481 (Delhi – Trib), while deciding the identical nature of dispute, the Coordinate Bench has held that the provisions contained under Rule 128(9) are directory and cannot override the provisions contained u/s. 90 of the Act. The Bench had further held that even Rule 128(9) nowhere debars claim of FTC on account of delay in furnishing Form No.…

VAIBHAV SINGHAL,BANGALORE vs. ITO WARD 3(3)(5), SAHARANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3585/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareekvaibhav Singhal, Vs. Ito, Ward 3(3)(5), 102, Golden Paradise, Saharanpur. 2Nd Cross Street, Hennur Bande Bus Stop, Bangalore – 560 043 (Karnataka). (Pan : Dawps9391K) (Appellant) (Respondent) Assessee By : Shri S.P. Chitambram, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 07.05.2024 Date Of Order : 29.05.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 12.10.2023 For The Assessment Year 2018-19. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. The Appellants Objects To The Order Dated 12 October 2023 Under Section 250 Of The Income Tax Act, 1961 (‘Act’) Issued By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre (Nfac) For The Aforesaid Assessment Year On The Following Grounds: 2. Denial Or Claim Of Foreign Tax Credit U/S 90 Of The Act

For Appellant: Shri S.P. Chitambram, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR

Section 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 234CSection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Vaibhav Singhal, vs. ITO, Ward 3(3)(5), 102, Golden Paradise, Saharanpur. 2nd Cross Street, Hennur Bande Bus Stop, Bangalore – 560 043 (Karnataka). (PAN : DAWPS9391K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.P. Chitambram, Advocate REVENUE BY : Shri Amit Katoch, Sr. DR Date of Hearing : 07.05.2024 Date of Order : 29.05.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Face…

MANOJ KUMAR SRIVASTAVA,NEW DELHI vs. CIRCLE 5(1)(1) G B NAGAR, GAUTAM BUDH NAGAR

In the result, the appeal of the assessee is allowed

ITA 3007/DEL/2023[2020-21]Status: DisposedITAT Delhi24 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Ms. Samita Patni, CA &For Respondent: Sh. Anshul, Sr. DR

Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 3007/Del/2023 : Asstt. Year: 2020-21 Manoj Kumar Srivastava, Vs ACIT, A-28, Duggal Colony, Deoli Road, Circle-5(1)(1), Khanpur, New Delhi-110062 Gautam Budh Nagar, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. APYPS6420D Assessee by : Ms. Samita Patni, CA & Sh. Manoj Kumar, CA Revenue by : Sh. Anshul, Sr. DR Date of Hearing: 14.05.2024 Date of Pronouncement: 24.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the ass…

VASUDHA DALMIA,NEW DELHI vs. DCIT CIRCLE INT TAX 1(1)(1), DELHI

In the result, appeal of the assessee is allowed

ITA 2639/DEL/2022[2020-21]Status: DisposedITAT Delhi09 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Arijit Chakravarty, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 139(1)Section 143(1)Section 154Section 90

…ITA No.- 2639/Del/2022 Vasudha Dalmia IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No:- 2639/Del/2022 (Assessment Year: 2020-21) Vasudha Dalmia, Dy. Commissioner of Income 27, Akbar Road, Vs. Tax, New Delhi 110001. Circle Int. Tax 1(1)(1), Delhi. PAN No: AAHPD1822G APPELLANT RESPONDENT Assessee by : Shri Arijit Chakravarty, Adv. Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 05.10.2023 Date of Pronouncement : 09.10.2023 ORDER PER N.K. BILLAIYA, AM This appeal by the assessee is preferr…

DELOITTE INDIA ADVISORY SERVICES PRIVATE LIMITED ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI/CIT(A), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1202/MUM/2023[2020-2021]Status: DisposedITAT Mumbai29 Aug 2023AY 2020-2021

Bench: The Revised Return, Therefore The Appellant Ought To Have Been Allowed Entire Foreign Tax Relief Of Rs. 2,82,44,841. 1.3 The Learned Nfac Ought To Have Appreciated That Rule 128 Of The Income Tax Rules, 1962 Does Not Provide For Disallowance Of Foreign Tax Relief In Case Of Filing Of Revised Form 67 Along With The Revised Return. 1.4 The Learned Nfac Ought To Have Granted The Balance Foreign Tax Relief Amounting To Rs. 1,34,86,569 Since The Appellant Has Filed The Revised Form 67 Before The Due Date Of Filing Of Revised Return Of Income.

Section 12ASection 139(1)Section 143(1)Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER M/s. Deloitte India Vs. National Faceless Advisory Services Appeal Centre (NFAC) Private Limited Delhi Tower 3, 27th-32nd Floor One International Centre, Senapati Bapat Marg, Elphinstone Road West, Mumbai- 400 013 PAN/GIR No.AADCD4866D (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth Revenue by Smt. Mahita Nair Date of Hearing 22/08/2023 Date of Pronouncement 29/08/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee agains…