Young Indian v. ACIT Exemptions

137 Taxmann.com 12Reported decision2022#22464 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 14ASection 194HSection 2(19AA)Section 28(iv)Section 35ABBSection 35DDSection 36(1)(iii)Section 37(1)

Issues it is cited on

section 14atransferpersonindiatotal incomebusinessdocumentinterest

Judgments citing Young Indian v. ACIT Exemptions

Natha Pandit Raut, Pune vs. DCIT, Circle 2, Pune

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

ITA 1766/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Natha Pandit Raut Dcit, Circle 2, Pune Office No.101, Global Port Pashankar Auto Complex, Off Mumbai Vs. Bangalore Highway, Baner, Pune - 411045 Pan: Aatpr6854L (Appellant) (Respondent)

For Appellant: Shri Kapil Hirani (virtual)For Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 14ASection 54Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Natha Pandit Raut DCIT, Circle 2, Pune Office No.101, Global Port Pashankar Auto Complex, Off Mumbai Vs. Bangalore Highway, Baner, Pune - 411045 PAN: AATPR6854L (Appellant) (Respondent) Assessee by : Shri Kapil Hirani (virtual) Department by : Shri Ramnath P Murkunde Date of hearing : 29-04-2025 Date of pronouncement : 14-05-2025 O R D E R PER R.K. PANDA: This appeal filed by the assessee is directed against the order dated 27.06.2024 of the Ld. CIT…

Deputy Commissioner of Income Tax-14(2)(1), Mumbai vs. Idea Cellular Limited, Mumbai

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

ITA 4513/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Vodafone Idea Limited Vs. The Deputy (Formerly Idea Cellular Limited) Commissioner of 10th Floor, Birla Centurion, Income Tax-3(2) Century Mills Compound Mumbai Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) The Deputy Vs. Vodafone Idea Limited Commissioner of (Formerly Idea Cellular Limited) Income Tax-3(2) 10th Floor, Birla Centurion, Mumbai Century Mills Compound Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB210…

Idea Cellular Limited, Mumbai vs. Deputy Commissioner of Income Tax-3(2), Mumbai

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

ITA 4318/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2024AY 2010-11

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 14ASection 194Section 194HSection 28Section 35DSection 36(1)(iii)Section 391Section 394Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Vodafone Idea Limited Vs. The Deputy (Formerly Idea Cellular Limited) Commissioner of 10th Floor, Birla Centurion, Income Tax-3(2) Century Mills Compound Mumbai Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) The Deputy Vs. Vodafone Idea Limited Commissioner of (Formerly Idea Cellular Limited) Income Tax-3(2) 10th Floor, Birla Centurion, Mumbai Century Mills Compound Pandurang Budhkar Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACB210…