Section 7 of the Income Tax Act

The decision most relied on for Section 7 is CIT v. Shree Rajasthan Syntex Ltd. (313 ITR 231), cited in 55 of the 75 judgments on BharatTax that turn on this section.

Leading authorities on Section 7

CIT v. Shree Rajasthan Syntex Ltd.
313 ITR 231 · 2009 · High Court
55
citing judgments

This case establishes principles for distinguishing operating leases from finance leases and determining if leased equipment constitutes a Permanent Establishment (PE). It also clarifies that reassessment proceedings initiated on borrowed satisfaction without independent application of mind are invalid.

Bharti Airtel v. ITO (TDS)
67 Taxmann.com 223 · 2016 · High Court
53
citing judgments

Payment for human intervention to install or put equipment in place, distinct from human intervention involved in the transportation of calls between networks, does not constitute Fee for Technical Services (FTS) under section 9(1)(vii) of the Income-tax Act.

DIT v. Abbey Business Services Private Limited
122 Taxmann.com 174 · 2020 · High Court
46
citing judgments

Expenses incurred and reimbursed for seconded employees under a secondment agreement are not liable to tax deduction at source and do not constitute 'fees for technical services'. The secondment agreement itself forms an independent arrangement for securing services.

Diamond Services International (P.) Ltd. v. Union of India
169 Taxmann 201 · 2008 · High Court
32
citing judgments

Performing the job of grading diamonds in a laboratory and issuing a grading certificate does not constitute the transfer of technical skill, knowledge, or commercial experience to the customer. Such activities do not amount to the provision of technical services under Section 9(1)(vi) or Article 12 of a DTAA.

Murli Industries Limited v. ACIT
441 ITR 8 · 2022 · High Court
22
citing judgments
DCIT v. Michelin ROH Co. Ltd.
138 Taxmann.com 497 · 2022 · High Court
9
citing judgments
Behramji Sorabji Lalkaka v. CIT
16 ITR 301 · 1948 · High Court
8
citing judgments
Oord Dredging & Marine Contractors BV v. DCIT
111 Taxmann 163 · Reported
6
citing judgments
77 (Madras) 3. Ford India Ltd. v. Deputy Commissioner of Income Tax
78 Taxmann.com 5 · 2017 · Reported
6
citing judgments
Tiger Global International III Holdings v. AAR
468 ITR 405 · 2024 · High Court
5
citing judgments

Judgments on Section 7

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 886/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh19 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

M/S WINSOME YARNS LTD.,,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 571/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh19 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

ACIT,, CHANDIGARH vs. M/S WINSOME YARN LTD.,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 31/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh19 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

M/S WINSOME YARNS LTD.,,CHANDIGARH vs. ACIT,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 1232/CHANDI/2009[2006-07]Status: DisposedITAT Chandigarh19 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

WINSOME YARNS LTD.,,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 646/CHANDI/2008[2005-06]Status: DisposedITAT Chandigarh19 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, NEW DELHI

The appeals are allowed for statistical purposes

ITA 2773/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalcharanbir Singh Sethi Vs. Acit, Central Circle-19 Ar-717, The Aralias, Dlf Ara Centre, Golf Links, Dlf City, Jhandewalan, Phase-V, Gurgaon New Delhi – 110055 Haryana – 122009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasps9437K Appellant .. Respondent Amrit Pal Singh Chadha Vs. Acit, Central Circle 19 4410, Dlf Phase-V, Ara Centre, Kutub Enclave, Gurgaon Jhandewalan, Haryana – 122002 New Delhi – 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpc3215P Appellant .. Respondent

For Appellant: Sh. Amarjit Singh, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr
Section 102(2)Section 143(1)

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: Shri Surendra Mohan,(Sr. DR)

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

ITO, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , KOLKATA.

In the result, both the appeals filed by the Revenue are dismissed as infructuous

ITA 665/KOL/2023[2014-15]Status: DisposedITAT Kolkata31 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2), INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1591/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT , CHENNAI

In the result, the appeal of the assessee in ITA

ITA 1381/CHNY/2025[2017-18]Status: DisposedITAT Chennai16 Dec 2025AY 2017-18

Bench: Hon’Ble Shri Inturi Rama Rao & Before Hon’Ble Shri Manu Kumar Giriआयकर अपील सं./Ita No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner Of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [Pan: Aaaca3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Vinitha, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 16.12.2025 आदेश / O R D E R Per Bench : These Appeals Filed By The Assessee-Company Directed Against The Orders Of The Assistant Commissioner Of Income Tax, Corporate Circle-1(1), Chennai Passed U/S 143(3) R.W.S. 254 Of The Income Tax Act-1961 Dated 30.03.2025 & 31.03.2025 For The Assessment Years 2013-14 & 2017-18 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Ms.Vinitha, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 13Section 143(3)Section 31Section 7

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee in ITA

ITA 1380/CHNY/2025[2013-14]Status: DisposedITAT Chennai16 Dec 2025AY 2013-14

Bench: Hon’Ble Shri Inturi Rama Rao & Before Hon’Ble Shri Manu Kumar Giriआयकर अपील सं./Ita No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner Of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [Pan: Aaaca3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Vinitha, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 16.12.2025 आदेश / O R D E R Per Bench : These Appeals Filed By The Assessee-Company Directed Against The Orders Of The Assistant Commissioner Of Income Tax, Corporate Circle-1(1), Chennai Passed U/S 143(3) R.W.S. 254 Of The Income Tax Act-1961 Dated 30.03.2025 & 31.03.2025 For The Assessment Years 2013-14 & 2017-18 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Ms.Vinitha, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 13Section 143(3)Section 31Section 7

TRUTH PRO FOUNDATION INDIA ,BANGALORE vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BANGALORE

The Appeal are allowed as indicated above

ITA 1171/BANG/2025[NA]Status: DisposedITAT Bangalore05 Dec 2025

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : Na Truth Pro Foundation India, No. 307, 3Rd Floor, Victory Harmony Apartment, The Commissioner Of 4Th Cross, Sumangali Seva Income Tax (Exemptions), Vs. Sharma Road, Rt Nagar, Bangalore Bangalore - 560032 Pan: Aagct6855M Appellant Respondent

For Appellant: Smt. Suman Lunkar, CA
Section 7Section 80GSection 80G(5)

DCIT(IT)-1(1)(1) MUMBAI, MUMBAI vs. ALIBABA.COM SINGAPORE E-COMMERECE PVT. LTD., MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 3125/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Nov 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 9(1)Section 9(1)(vii)

ACIT-6(1)(2), MUMBAI, MUMBAI vs. NIRJALA TELEHOLDINGS LTD, THANE

ITA 1558/MUM/2025[2007-08]Status: DisposedITAT Mumbai12 Nov 2025AY 2007-08

Bench: Judicial, Quasi-Judicial, Or Arbitral Authorities. 3. We Have Carefully Perused The Said Order Of The Nclt. Paragraph 40 Thereof Makes It Abundantly Clear That The Application Of The Financial Creditor Under Section 7(5) Of The Code Has Been Admitted & That The Moratorium Stipulated Under Section 14(1) Has Commenced From The Very Date Of That Order. The Relevant Portion Of The Nclt’S Direction Reads As Under:

Section 14(1)Section 143(3)Section 7Section 7(5)

ACIT-6(1)(2), MUMBAI, MUMBAI vs. NIRJALA TELEHOLDINGS LIMITED, THANE

ITA 1557/MUM/2025[2006-07]Status: DisposedITAT Mumbai12 Nov 2025AY 2006-07

Bench: Judicial, Quasi-Judicial, Or Arbitral Authorities. 3. We Have Carefully Perused The Said Order Of The Nclt. Paragraph 40 Thereof Makes It Abundantly Clear That The Application Of The Financial Creditor Under Section 7(5) Of The Code Has Been Admitted & That The Moratorium Stipulated Under Section 14(1) Has Commenced From The Very Date Of That Order. The Relevant Portion Of The Nclt’S Direction Reads As Under:

Section 14(1)Section 143(3)Section 7Section 7(5)

RAMANAGARAM ENTERPRISES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our observations given hereinabove

ITA 1306/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115JSection 143(3)Section 14ASection 7

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