Vodafone M Star Ltd. v. DCIT

114 Taxmann.com 323Income Tax Appellate Tribunal2020#5032 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 1961Section 1962Section 56(2)(viib)Section 142(1) of the Income Tax ActSection 143(1) of the Income Tax ActSection 143(2)Section 143(3)Section 251(1) of the Income Tax Act

Issues it is cited on

nav methodsection 52(2)dcf methodsection 56(2)(viib)valuation of sharescommercial rightsstrategic investmentsection 60section 56(2)(vii)section 52date of transferintangible assets

Judgments citing Vodafone M Star Ltd. v. DCIT

INCOME TAX OFFICER, NEW DELHI vs. NINECUBE TECHNOLOGIES PVT. LTD., NEW DELHI

ITA 3186/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2016-17

Section 11USection 143(2)Section 143(3)Section 56(2)Section 56(2)(viib)

…1 A.Y. 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE MS. MADHUMITA ROY , JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2016-17 Income Tax Officer, Vs Ninecube Technologies Pvt. Ltd. New Delhi. C-112, Defence Colony, New Delhi- 110024. PAN: AACCN 6458 J APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta, Adv.; & Shri Somil Agarwal, Adv.; & Shri Saksham Agarwal, CA Department represented by Shri Manoj Tiwari, Sr. DR Date of hearing 29.07.2025 Date of pronouncement O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the Revenue f…

IPSAA HOLDINGS PRIVATE LIMITED,GURGAON vs. ACIT CIRCLE 4(1), GURGAON

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

ITA 2720/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER IPSAA Holdings Private Limited, vs. ACIT, Circle 4 (1), 21 A, J Block, Mayfield Garden, Gurugram. Sector 51, Gurugram – 122 018 (Haryana). (PAN : AADCI2179Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Shrey Jain, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 04.06.2025 Date of Order : 23.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee agains…

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

ITA 67/JPR/2024[2014-15]Status: DisposedITAT Jaipur20 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Dilip Shivpuri, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT
Section 142(1)Section 143(2)Section 250Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 67/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Holiday Triangle Travel Pvt. Ltd., The Income Tax Officer, Plot No. 52, 3rd Floor, Batra House, Vs. Ward 7(3) Sector-32, Jaipur. Gurgaon. (Haryana) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCH 7688 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Dilip Shivpuri, Advocate & Shri Utkarsh Shara, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh…

PEOPLE CARE HOSPITALS PRIVATE LIMITED,FARIDABAD vs. ITO, WARD 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 100/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 People Care Hospitals Private Vs ITO Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 PAN no.AAGCP8745G (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs ITO 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 PAN No.AAFCG3396P (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Riven Health Club Pvt.…

RIVEN HEALTH CLUB PVT. LTD.,FARIDABAD vs. ITO WARD-2(2), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 103/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 People Care Hospitals Private Vs ITO Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 PAN no.AAGCP8745G (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs ITO 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 PAN No.AAFCG3396P (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Riven Health Club Pvt.…

GERANIUM BAKERS PRIVATE LMITED,BALLABHGARH vs. ITO WARD-1(3), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 102/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 People Care Hospitals Private Vs ITO Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 PAN no.AAGCP8745G (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs ITO 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 PAN No.AAFCG3396P (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Riven Health Club Pvt.…

SPARSH BEAUTY CARE PVT. LTD.,HARYANA vs. ITO WARD-2(4), HARYANA

In the result, the appeals of the assesses are allowed

ITA 86/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Punyah Building Vs ITO Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 PAN No.AAGCP8742B (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs ITO Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana PAN No.AASCS2575D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Speedy Cou…

PUNYAH BUILDING MATERIALS PVT LTD,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 81/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Punyah Building Vs ITO Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 PAN No.AAGCP8742B (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs ITO Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana PAN No.AASCS2575D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Speedy Cou…

SPEEDY COURIER SERVICES PVT LTD,FARIDABAD vs. ITO WARD - 2(4), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 80/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B. R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Punyah Building Vs ITO Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 PAN No.AAGCP8742B (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs ITO Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana PAN No.AASCS2575D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Speedy Cou…

ENN VEE HOLDINGS PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE 31, NEW DELHI

In the result, the addition made u/s 68 and u/s 56(2)(viib) in the case of M/s Realtime Marketing Pvt

ITA 1195/DEL/2023[2016-17]Status: DisposedITAT Delhi05 Jul 2024AY 2016-17

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1839/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R Assessee by : Sh. Neeraj Jain, Adv. & Sh. Nirbhay Mehta, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 08.04.2024 Date of Pronouncement: 05.07.2024 ITA No. 1195/Del/2023 : Asstt. Year: 2016-17 M/s ENN VEE Holdings Pv…

DCIT, CC-31, NEW DELHI vs. REALTIME MARKETING PVT. LTD., DELHI

In the result, the addition made u/s 68 and u/s 56(2)(viib) in the case of M/s Realtime Marketing Pvt

ITA 1839/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Jul 2024AY 2015-16

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1839/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R Assessee by : Sh. Neeraj Jain, Adv. & Sh. Nirbhay Mehta, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 08.04.2024 Date of Pronouncement: 05.07.2024 ITA No. 1195/Del/2023 : Asstt. Year: 2016-17 M/s ENN VEE Holdings Pv…

PINGASH MARKETING PRIVATE LIMITED,BALLABHGARH vs. ITO WARD-2(1), FARIDABAD

In the result, Appeals in ITA No

ITA 99/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.84/Del/2021, A.Y.2016-17) M/s. Shanta Blankets Pvt. Income Tax Officer, Ltd. Ward 2(3), FBD Plot No. 1043, Vs. CR Building, Near Peir Baba Faridabad, Baba Nagar Haryana-122001 Haryana-121002 PAN : AATCS6356H (Appellant) (Respondent) ITA No.87/Del/2021, A.Y.2016-17) M/s. Zhilmil Electronics Income Tax Officer, Pvt. Ltd. Ward 2(5), FBD Plot No. 1066, Vs. CR Building, Near Janta Barat Ghar, Faridabad, Baba Nagar Haryana-122001 Haryana-121001 PAN : AAACZ…

GOPESH FABRICS PVT. LTD.,BALLABHGARH vs. ITO WARD-1(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 98/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.84/Del/2021, A.Y.2016-17) M/s. Shanta Blankets Pvt. Income Tax Officer, Ltd. Ward 2(3), FBD Plot No. 1043, Vs. CR Building, Near Peir Baba Faridabad, Baba Nagar Haryana-122001 Haryana-121002 PAN : AATCS6356H (Appellant) (Respondent) ITA No.87/Del/2021, A.Y.2016-17) M/s. Zhilmil Electronics Income Tax Officer, Pvt. Ltd. Ward 2(5), FBD Plot No. 1066, Vs. CR Building, Near Janta Barat Ghar, Faridabad, Baba Nagar Haryana-122001 Haryana-121001 PAN : AAACZ…

VIDHI CINEMAS PVT.LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

ITA 88/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.84/Del/2021, A.Y.2016-17) M/s. Shanta Blankets Pvt. Income Tax Officer, Ltd. Ward 2(3), FBD Plot No. 1043, Vs. CR Building, Near Peir Baba Faridabad, Baba Nagar Haryana-122001 Haryana-121002 PAN : AATCS6356H (Appellant) (Respondent) ITA No.87/Del/2021, A.Y.2016-17) M/s. Zhilmil Electronics Income Tax Officer, Pvt. Ltd. Ward 2(5), FBD Plot No. 1066, Vs. CR Building, Near Janta Barat Ghar, Faridabad, Baba Nagar Haryana-122001 Haryana-121001 PAN : AAACZ…

ZHILMIL ELECTRONICS PVT. LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

ITA 87/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.84/Del/2021, A.Y.2016-17) M/s. Shanta Blankets Pvt. Income Tax Officer, Ltd. Ward 2(3), FBD Plot No. 1043, Vs. CR Building, Near Peir Baba Faridabad, Baba Nagar Haryana-122001 Haryana-121002 PAN : AATCS6356H (Appellant) (Respondent) ITA No.87/Del/2021, A.Y.2016-17) M/s. Zhilmil Electronics Income Tax Officer, Pvt. Ltd. Ward 2(5), FBD Plot No. 1066, Vs. CR Building, Near Janta Barat Ghar, Faridabad, Baba Nagar Haryana-122001 Haryana-121001 PAN : AAACZ…

SHANTA BLANKETS PVT. LTD.,HARYANA vs. ITO WARD-2(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 84/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.84/Del/2021, A.Y.2016-17) M/s. Shanta Blankets Pvt. Income Tax Officer, Ltd. Ward 2(3), FBD Plot No. 1043, Vs. CR Building, Near Peir Baba Faridabad, Baba Nagar Haryana-122001 Haryana-121002 PAN : AATCS6356H (Appellant) (Respondent) ITA No.87/Del/2021, A.Y.2016-17) M/s. Zhilmil Electronics Income Tax Officer, Pvt. Ltd. Ward 2(5), FBD Plot No. 1066, Vs. CR Building, Near Janta Barat Ghar, Faridabad, Baba Nagar Haryana-122001 Haryana-121001 PAN : AAACZ…

ITO, WARD-3(1)(3), BANGALORE, KORAMANGALA, BANGALORE vs. IRUNWAY INDIA PVT LTD, BANAGLORE

ITA 676/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jan 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 147Section 148Section 148ASection 56Section 56(2)(viib)

…ITA No.676/Bang/2023 & CO 5/Bang/2023 Irunway India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.676/Bang/2023 Assessment Year: 2014-15 ITO Ward-3(1)(3) Bangalore APPELLANT Vs. Irunway India Pvt. Ltd. 1st Floor, AMR Tech Park I Annexe No.23 @ 24, Hongasandra, Hosur Road Bangalore 560 068 Karnataka PAN NO: AABC15613D RESPONDENT C.O. No.5/Bang/2023 (Arising out of ITA No.676/Bang/2023) Assessment Year: 2014-15 Irunway India Pvt. Ltd. Bangalore 560 068 Karnataka APPELLANT Vs. ITO…

SHRI KALYAN BUILDMART PVT. LTD,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR, JAIPUR

ITA 126/JPR/2022[2017-18]Status: DisposedITAT Jaipur16 Sept 2022AY 2017-18

Bench: The Date Of Hearing.”

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Prathviraj Meena (CIT)
Section 143(2)Section 143(3)Section 263Section 6(3)(ii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 126/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Kalyan Buildmart Pvt. Ltd. Principal Commissioner of Vs. D-44, Subhash Marg C- Scheme, Income Tax-2, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCS 1090B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajeev Sogani (CA) &…

DEVESH CINEMAS,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, I.T.A. No. 6173/DEL/2019 is allowed

ITA 6184/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(3)Section 251Section 251(1)Section 56(2)(viib)Section 68

…1 ITA Nos. 6173, 6174 & 6184/Del/2019 Dayalu Fashion and Dervesh Cinemas IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 6173/DEL/2019 (A.Y 2015-16) Dayalu Iron & Steel Pvt. Ltd. Vs ITO Plot No. 1002, Shiv Colony Near Ward-1(2) Talab, Old Faridabad, Faridabad, Haryana Haryana, PAN No. AAECD4434C (APPELLANT) (RESPONDENT) I.T.A. No. 6174/DEL/2019 (A.Y 2015-16) Dayalu Fashions Pvt. Ltd. Vs ITO 1066, Baba Nagar, Near Janta Ward-1(2) Barat Ghar, Old Faridabad, Faridabad, Haryana PAN No. AAECD44…

DAYALU FASHIONS PVT. LTD.,FARIDABAD vs. ITO, WARD- 1(2), FARIDABAD

In the result, I.T.A. No. 6173/DEL/2019 is allowed

ITA 6174/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(3)Section 251Section 251(1)Section 56(2)(viib)Section 68

…1 ITA Nos. 6173, 6174 & 6184/Del/2019 Dayalu Fashion and Dervesh Cinemas IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 6173/DEL/2019 (A.Y 2015-16) Dayalu Iron & Steel Pvt. Ltd. Vs ITO Plot No. 1002, Shiv Colony Near Ward-1(2) Talab, Old Faridabad, Faridabad, Haryana Haryana, PAN No. AAECD4434C (APPELLANT) (RESPONDENT) I.T.A. No. 6174/DEL/2019 (A.Y 2015-16) Dayalu Fashions Pvt. Ltd. Vs ITO 1066, Baba Nagar, Near Janta Ward-1(2) Barat Ghar, Old Faridabad, Faridabad, Haryana PAN No. AAECD44…

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