“PPT”

International TaxMLIMLI293 judgments

Judgments citing PPT

Rubina Rizwan Thatiya, Mumbai vs. Income Tax Officer, Ward 23(3)(1), Mumbai

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

ITA 2719/MUM/2025[2017-2018]Status: DisposedITAT Mumbai24 Jun 2025AY 2017-2018

Bench: Shri Sandeep Gosain

For Appellant: Mr. Satyaprakash SinghFor Respondent: Shri Ram Krishn Kedia (Sr. DR.)

|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL

Ntt India Private Limited, Mumbai vs. Asstt Comm. of Income Tax-14(1)(1), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes

ITA 2491/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jun 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanntt India Private Vs. Assessment Unit/Nfac/Dcit Limited Circle 15(1)(2), 1701-1704, B Wing, One Mumbai Bkc, Level 17, G-Block, Aayakar Bhavan, Plot No. C-65, Bandra Mumbai. Kurla Complex, Bandra East, Mumbai-400 051. Pan/Gir No. Aaacd2145G (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 271ASection 92C

group member and the AE does not incur any cost for such indirect benefits. iii) The assessee submitted a copy of PPT presentation, but the same was rejected by the TPO on the ground that the PPT presentation is general in nature and it has not been established

Mr Amit Ashok Thawani, Mumbai vs. Dy CIT Circle-23(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2618/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Jun 2025AY 2016-17

Bench: Shri Sandeep Gosain(Jm) & Shri Prabhash Shankar (Am) Amit Ashok Thawani Dcit, Circle 23(1) 20, Ashoora Mahal Mumbai G Road, 93 Marine Drive Vs. Mumbai-400 002. Pan : Acppt1749L Appellant Respondent

For Appellant: Shri Aditya RaiFor Respondent: Shri H.S. Raheja

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Sandeep Gosain(JM) & Shri Prabhash Shankar (AM) Amit

Darshit Patel, Sanganer, Jaipur vs. Income Tax Officer Ward 7(2), Jaipur

In the result appeal filed by the assessee stands allowed and that of

ITA 957/JPR/2024[2013-2014]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-2014

Bench: Him.

For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT-DR

Section 147Section 44ASection 69A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Income Tax Officer, Ward-7(2), Jaipur vs. Darshit Patel, Jaipur

In the result appeal filed by the assessee stands allowed and that of

ITA 929/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

Bench: Him. 2. Since These Cross Appeals Relate One Assessee Involving The Same

For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT-DR

Section 147Section 44ASection 69A

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Kuppakounder Thangavelu, Salem vs. ITO, Ward-1(8), Salem

In the result, appeal filed by the assessee is allowed

ITA 349/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 May 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 147Section 148Section 153(2)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Sameer Jain, Ghaziabad vs. Assessing Officer Ward 2(2)(4), Ghaziabad

Appeal is allowed for statistical purposes

ITA 1378/DEL/2025[2012-13]Status: HeardITAT Delhi26 May 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13 Vs. Assessing Officer, Sh. Sameer Jain, 601, Treveni Nest Apptts Ward-2(2)(4), Radhey Shyam Park, Ghaziabad Sector-5, Sahibabad, Uttar Pradesh Pan :Aofpj7863P (Appellant) (Respondent) Assessee By None Department By Sh. Manoj Kumar, Sr. Dr

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year

Nature Commercial Pvt Ltd, Delhi vs. ITO, Ward-2(1), Kolkata

In the result, appeal of the assessee stands allowed

ITA 853/KOL/2024[2008-09]Status: DisposedITAT Kolkata22 May 2025AY 2008-09

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 131Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 250Section 263Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A

Seema Swami, Gurgaon vs. ITO, Haryana

In the result, the appeal of the assessee is allowed

ITA 737/DEL/2015[2008-09]Status: DisposedITAT Delhi15 May 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Smt Seema Swami, Vs. Acit, L/H Late Sh. Manoj Kumar Rohtak, Haryana Swami, Apptt No. 402, Tower B-2, Uniworld City, Sector-30, Gurgaon (Appellant) (Respondent) Pan:Airps1185R

For Appellant: Shri Sanjay Kumar, CaFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 2(14)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S

M/S.Bodygear International P. Ltd, Ernakulam vs. The DCIT, Kochi

In the result, the appeal filed by the assessee stands partly allowed

ITA 274/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Sri.Omanakuttan, Senior AR

Section 10BSection 10B(1)Section 139(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Soundararajan K, Judicial

Narayan Prasad Tripathi, Banda vs. Assessment Unit, New Delhi

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

ITA 185/ALLD/2024[2021-22]Status: DisposedITAT Allahabad13 May 2025AY 2021-22

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 144B

I.T.A. No.185/Alld/2024 Assessment Year:2021-22 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH

Balvir Mohan Mistry, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 8/SRT/2025[2008-09]Status: DisposedITAT Surat06 May 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH

Balvir Mohan Mistry, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 7/SRT/2025[2008-09]Status: DisposedITAT Surat06 May 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 144Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH

Yogesh Mafatlal Bhansali, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

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

ITA 740/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 May 2025AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2015-16 Yogesh Mafatlal Bhansali Ito, Ward-5(3)(1) 101, Shakuntal Appt Vs Ahmedabad. Opp: Cn Vidhyalaya Ambawadi Ahmedabad 380015. Pan : Aarpb 6394 H (Appellant) (Responent) : Assessee By Shri Tushar Hemani, Sr.Advocate Revenue By : Shri Prateek Sharma, Sr.Dr Date Of Hearing : 05/02/2025 Date Of Pronouncement: 02/05/2025

For Respondent: Shri Prateek Sharma, Sr.DR

Section 143(3)Section 144BSection 147Section 148Section 56Section 56(2)(vii)Section 64

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL

Nashik Surgical Society, Nashik vs. CIT(E), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2523/PUN/2024[2025-26]Status: DisposedITAT Pune29 Apr 2025AY 2025-26

Bench: Shri R. K. Panda & Ms. Astha Chandranashik Surgical Society The Cit (Exemption), Pinnacle Endoscopy & Diagnostic Pune Centre, Dattaraj Appt, Near Vs. Ahirrao Photo Studio, College, Nashik – 422005, Maharashtra Pan: Aabtn6522F (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi Department By : Shri Ravi Prakash Date Of Hearing : 28-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ravi Prakash

Section 12ASection 80GSection 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA

Anatole Solutions Private Limited, Jaipur vs. ACIT Circle 2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1082/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Apr 2025AY 2017-18

For Appellant: Shri Ashok Kumar Gupta, AdvocateFor Respondent: Shri Manoj Kumar, JCIT-DR

Section 115BSection 234ASection 56(2)(viib)

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR श्री संदीप गोसाई, न्यायिक

Shri Dinesh Vithalbhai Soni (Ghaghada), Rajkot vs. ACIT, Central Circle-2, Rajkot

In the result, the appeal of the assessee is allowed

ITA 201/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.201/Rjt/2024 Assessment Year: (2018-19) (Hybridhearing) Dinesh Vithalbhai Soni(Ghaghada), Vs. The Acit, Shop No.203, Panna Manek Appt. Central Circle-2, Palace Road, Rajkot 360 001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azmps9387B (Appellant) (Respondent)

For Appellant: Shri Fenil H. Mehta,A.RFor Respondent: Shri Sanjay Punglia, CIT. DR

Section 132(4)Section 143(3)Section 250oSection 69A

आयकरअपील"यअ"धकरण,राजकोट"यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Jainsons Woven Art, Panipat vs. ACIT, Panipat

The Appeal of the Assessee is dismissed

ITA 7815/DEL/2019[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrajainsons Woven Art Vs. Acit Barsat Road, Panipat Circle Panipat Panipat Haryana- 132103 Haryana- Pan: Aahfj4645H Appellant Respondent Assessee By None Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 07/04/2025 Date Of Pronouncement 09/04/2025

Section 195Section 201Section 201(1)Section 40

1 Jainsons Woven Art Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’ NEW DELHI BEFORE SHRI

Jinto Chettiyakunnel Thomas, Bangalore vs. Income Tax Officer, Ward-4(1)(3), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2420/BANG/2024[2016-17]Status: DisposedITAT Bangalore04 Apr 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Kirath Singh, Advocate

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K

Sri.A. Kamaludeen Thangal, Trivandrum vs. The DCIT, Trivandrum

In the result, the appeal filed by the assessee stands partly allowed

ITA 83/COCH/2021[2012-13]Status: DisposedITAT Cochin27 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2012-13 A. Kamaludden Thangal .......... Appellant Zeenosil, Punnode, Vettiyara P.O. Navaikulam, Trivandrum [Pan: Abppt6728E] Vs. Dcit. Central Circle – 1, Trivandrum .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 132Section 133ASection 142(1)Section 143(3)Section 153C

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2012-13 A. Kamaludden