Varsha Corporation Ltd. v. Deputy Commissioner of Income-tax (OSD)

45 Taxmann.com 352Income Tax Appellate Tribunal2014#25031 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 1956Section 2(ac) of Securities Contracts (Regulation) ActSection 43(5)Section 43(5)(d)

Issues it is cited on

section 12total income

Judgments citing Varsha Corporation Ltd. v. Deputy Commissioner of Income-tax (OSD)

Ridhi Vincom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 947/KOL/2025[2013-2014]Status: DisposedITAT Kolkata15 Oct 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward 4(1) Ridhi Vincom Pvt. Ltd. Aaykar Bhawan Poorva, C/O M/S Salarpuriajajodia& Co. P-7, Chowringhee Square, 7, C.R. Avenue, 3 Rd Floor, Vs. 8Th Floor, Kolkata-700069, Kolkata-700072, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaecr9858C Assessee By : Shri S. Jhajharia, Ar Revenue By : Shri Manas Mondal, Dr Date Of Hearing: 17.09.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri S. Jhajharia, ARFor Respondent: Shri Manas Mondal, DR
Section 43(5)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward 4(1) Ridhi Vincom Pvt. Ltd. Aaykar Bhawan Poorva, C/o M/s SalarpuriaJajodia& co. P-7, Chowringhee Square, 7, C.R. Avenue, 3 rd Floor, Vs. 8th Floor, Kolkata-700069, Kolkata-700072, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAECR9858C Assessee by : Shri S. Jhajharia, AR Revenue by : Shri Manas Mondal, DR Date of hearing: 17.09.2025 Date of pronouncement: 15.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Nationa…

State Bank of India (Earlier Known As Sbbj), Ajmer vs. Income Tax Officer(TDS), Ajmer

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

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 173/JPR/2025 निर्धारण वर्ष / Assessment Years : 2017-18 State Bank of India बनाम Income Tax Officer (Earlier known as SBBJ) Vs. (TDS) Shastri Nagar, Ajmer. Ajmer. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: JDHS03287E निर्धारिती की ओर से / Assesseeby : Mrs. Apeksha Kalra, Advocate. राजस्…

M/S Ramavtar Krishanavtar, Kota vs. Income Tax Officer, Kota

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

ITA 214/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Jan 2023AY 2014-15

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Smt. Monisha Choudhary, JCIT
Section 143(2)Section 234ASection 43Section 43(5)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 214/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s. Ramavtar Krishanavtar The ITO B-29, Bhamashah Mandi, Vs. Ward 1(3) Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADFR 1857 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Saurav Harsh, Advocate jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Heari…