Vodafone M Star Ltd. v. DCIT

114 Taxmann.com 323Income Tax Appellate Tribunal2020#4951 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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

Dayalu Iron & Steel Pvt. Ltd., Faridabad vs. ITO Ward-1(2), Faridabad

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

ITA 6173/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…

Dy CIT. Circle-1, Thane vs. M/S Travecom Global P. Ltd., Bhayander

In the result, appeal filed by the Revenue is dismissed

ITA 59/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Jun 2022AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Circle 1 V. M/S. Travecom Global Pvt. Ltd., Room No. 22, B-Wing B/607, Krishnakunj 6Th Floor, Ashar I.T. Park Salasar Brij Bhoomi Wagle Industrial Estate Bhayander (W)-401101 Thane (W)-400604 Pan: Aaect8729Q (Appellant) (Respondent) Assessee By : Ms. Aarti Vissanji Department By : Shri B.K. Bagchi

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri B.K. Bagchi
Section 143(2)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Circle 1 v. M/s. Travecom Global Pvt. Ltd., Room No. 22, B-Wing B/607, Krishnakunj 6th Floor, Ashar I.T. Park Salasar Brij Bhoomi Wagle Industrial Estate Bhayander (W)-401101 Thane (W)-400604 PAN: AAECT8729Q (Appellant) (Respondent) Assessee by : Ms. Aarti Vissanji Department by : Shri B.K. Bagchi Date of Hearing : 26.05.2022 Date of Pronouncement : 28.06.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against order…

M/S.Karmic Labs Private Limited, Mumbai vs. Income Tax Officer 15(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3955/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Jul 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2014-15 Karmic Labs Pvt.Ltd. Ito,Ward-15(2)(1) B-1, 2302, The Address, Opposite Aaykar Bhawan Vs. R-City Mall, Lbs Marg M.K.Road Ghatkopar(West) Mumbai-400 020 Mumbai-400 086

For Appellant: Shri Ketan VedFor Respondent: Shri R.Bhupathi
Section 143(3)Section 56Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI Before Shri Rajesh Kumar, Accountant Member & Shri Amarjit Singh, Judicial Member Assessment Year: 2014-15 Karmic Labs Pvt.Ltd. ITO,Ward-15(2)(1) B-1, 2302, The address, Opposite Aaykar Bhawan Vs. R-City Mall, LBS Marg M.K.Road Ghatkopar(West) Mumbai-400 020 Mumbai-400 086 PAN: AACCK7809G (Assessee) (Revenue) Revenue By : Shri R.Bhupathi Assessee By : Shri Ketan Ved Date of Hearing : 10/07/2020 Date of Pronouncement : 28 /07/2020 O R D E R Per Rajesh Kumar, Accountant Member 1. The Assessee by way of this appeal is challenging the order of the…