Vodafone Idea Ltd. v. Central Processing Centre

2023 SCC OnLine BOM 2464Reported decision2023#15255 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 144BSection 144C(1)Section 144C(12)Section 144C(2)(b)Section 153

Judgments citing Vodafone Idea Ltd. v. Central Processing Centre

Red Fort Shahjahan Properties P.Ltd, New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2008/DEL/2022[201-18]Status: DisposedITAT Delhi17 Apr 2026

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER ITA No.2007 & 2008/Del/2022 Assessment Year 2014-15 & 2017-18 Red Fort Shahjahan Properties Vs. ACIT Ltd, N-266, Greater Kailash, Circle – 19(1) Part-I, New Delhi-110048 New Delhi PAN No.AADCR6247E Appellant Respondent Appellant Sh. Gaurav Jain, Advocate Sh. Tarun Chanana, Advocate Respondent Ms. Shaveta Nakra Datta, CIT DR Date of Hearing 24.02.2026 Date of Pronouncement 17.04.2026 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against the fina…

Red Fort Shahjahan Properties P.Ltd, New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2007/DEL/2022[2014-15]Status: DisposedITAT Delhi17 Apr 2026AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER ITA No.2007 & 2008/Del/2022 Assessment Year 2014-15 & 2017-18 Red Fort Shahjahan Properties Vs. ACIT Ltd, N-266, Greater Kailash, Circle – 19(1) Part-I, New Delhi-110048 New Delhi PAN No.AADCR6247E Appellant Respondent Appellant Sh. Gaurav Jain, Advocate Sh. Tarun Chanana, Advocate Respondent Ms. Shaveta Nakra Datta, CIT DR Date of Hearing 24.02.2026 Date of Pronouncement 17.04.2026 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against the fina…

Koch Business Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(3)(1), Bangalore

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

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

…IT(TP)A No.1844/Bang/2024& SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1844/Bang/2024 Assessment Year : 2020-21 Koch Business Solutions India Pvt. Ltd. Pine Block, Kalyani Platina Kundalahalli Village DCIT K.R. Puram Hobli Circle 4(3)(1) Vs. Bengaluru 560 066 Bengaluru Karnataka PAN NO :AACTS7624Q APPELLANT RESPONDENT SA No.35/Bang/2025 (Arising out of IT(TP)A No.1844/Bang/2024) Assessment Year: 2020-21 Koch Business Solutions India…

Tungabhadra Pattina Souharda Sahakari Sangha Niyamitha, Sindhanur vs. Income Tax Officer, Ward -1, Raichur

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

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

…IT(TP)A No.1844/Bang/2024& SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1844/Bang/2024 Assessment Year : 2020-21 Koch Business Solutions India Pvt. Ltd. Pine Block, Kalyani Platina Kundalahalli Village DCIT K.R. Puram Hobli Circle 4(3)(1) Vs. Bengaluru 560 066 Bengaluru Karnataka PAN NO :AACTS7624Q APPELLANT RESPONDENT SA No.35/Bang/2025 (Arising out of IT(TP)A No.1844/Bang/2024) Assessment Year: 2020-21 Koch Business Solutions India…

Commissioner of Income Tax International Taxation- 2, New Delhi vs. Hyundai Rotem Company

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh
Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…ITA No.304/2025 Page 1 of 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.10.2025 + ITA 304/2025 & CM APPL. 50009/2025 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI .....Appellant versus HYUNDAI ROTEM COMPANY .....Respondent Advocates who appeared in this case For the Appellant: Mr. Sunil Agarwal, SSC Mr. Viplav Acharya, Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocates. For the Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh and Mr. S…

M/S Himalaya Drug Company vs. The Deputy Commissioner of Income Tax

In the result, both the writ petitions are

ITA/571/2017HC Karnataka04 Jun 2025

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C

…- 1 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 571 OF 2017 BETWEEN: M/S. HIMALAYA DRUG COMPANY MAKALI, TUMKUR ROAD, BENGLAURU-562 162 (REP. BY ITS CHIEF FINANCIAL OFFICER, MS. JAYASHREE ULLALL, AGED ABOUT 43 YEARS, D/O SHRI. DAYANANDA ULLAL) PAN:AADFT 3025 B. …APPELLANT (BY SRI. K.K. CHYTHANYA, SR. COUNSEL FOR SRI TATA KRISHNA, ADV.) AND: THE DEPUTY COMMISSIONER OF INCO…

Vodafone Idea Ltd. v. Central Processing Centre (2023 SCC OnLine BOM 2464) — Cited in 6 Judgments | BharatTax