Section 25(2) of the Income Tax Act

25 judgments on BharatTax turn on Section 25(2).

Judgments on Section 25(2)

DCIT, Circle 3(4), Mumbai vs. Tata Consultancy Services Limited, Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 2245/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Dec 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

DCIT, Circle 3 4, Mumbai vs. Tata Consultancy Services Limited, Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 2244/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

Tata Consultancy Services Limited, Mumbai vs. Deputy Commissioner of Incometax 3(4), Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 1517/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

ACIT, Aayakar Bhawan Church Gate vs. Sbicap Securities Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5076/MUM/2024[2014]Status: DisposedITAT Mumbai25 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudharyassessment Year: 2014

For Appellant: NoneFor Respondent: Shri Suresh Gaikwad, Sr.DR

Commissioner of Wealth Tax Jalandhar vs. Rakesh Kumar Jairath

WTR/3839/1990HC Punjab & Haryana27 Nov 2006

Bench: The Tribunal. The Tribunal Accepted The Plea Of The Assessee That Power Of Revision Could Not Be Exercised By Taking Limitation From The Date Of Order Of Re-Assessment In A Case Where The Mistake Sought To Be Corrected Existed In The Original Order Itself.

Section 17Section 25Section 25(2)

Commissioner of Wealth-Tax vs. Parulben Madanmohan

WTR/70/1995HC Gujarat17 Jul 2006
Section 18Section 18(1)(c)Section 25Section 263Section 271Section 271(1)(a)

Commissioner of Wealth-Tax vs. Sumankumar Ishwarlal Parekh

WTR/115/1994HC Gujarat10 Aug 2005
Section 132Section 16(1)Section 25(2)Section 263Section 27(3)

Commissioner of Wealth-Tax vs. R.R. Patel by L/H K.R. Patel

In the result, the Tribunal's order is upheld

WTR/26/1994HC Gujarat10 Aug 2005
Section 15Section 17Section 25Section 25(2)Section 27(1)

Commissioner of Wealth-Tax vs. Vijaykunverba

WTR/80/1991HC Gujarat14 Jul 2003
Section 25Section 27

Commissioner of Wealth-Tax vs. Pratima B Tolat

WTR/59/1991HC Gujarat23 Jun 2003
Section 25(2)Section 27(1)

Commissioner of Wealth Tax vs. Vinubhai H Panchal(HUF)

WTR/8/1988HC Gujarat26 Jun 2002
Section 25(2)

Commissioner of Wealth Tax vs. Lalitchandra M Patel

WTR/6/1988HC Gujarat20 Jun 2002
Section 25(2)Section 263

Commissioner of Wealth Tax vs. H H Vijaykuverba

WTR/49/1987HC Gujarat05 Dec 2001
Section 211Section 25(2)Section 27Section 5

Commissioner of Wealth Tax vs. Smt.Subhadra Vanichand

WTR/99/1997HC Gujarat08 Nov 2001
Section 25(2)Section 27(1)

Commissioner of Wealth Tax vs. Pramilaben Chunibhai

WTR/41/1982HC Gujarat01 Sept 1998
Section 16ASection 25(2)Section 27(1)

Commissioner of Wealth Tax vs. Hrudayesh B Patel

WTR/35/1983HC Gujarat05 May 1998
Section 16(3)Section 25(2)Section 27(1)

Commissioner of Wealth Tax vs. HUF of Vikram A Sarabhai

WTR/2/1984HC Gujarat06 Feb 1997
Section 25(2)Section 27(1)

Commissioner of Wealth Tax vs. Gautam Sarabhai

WTR/37/1982HC Gujarat06 Feb 1997
Section 25(2)Section 27(1)

Commissioner of Welath Tax vs. Gautam Sarabhai(HUF)

WTR/57/1983HC Gujarat06 Feb 1997
Section 25(2)Section 27(1)

Commissioner of Wealth-Tax vs. HUF of Kartikeya V Sarabhai

WTR/1/1984HC Gujarat06 Feb 1997
Section 25(2)Section 27(1)