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Taxpundit Reporter – Since 2010

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113943	Taxpundit	1123Taxpundit34	CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES	DCIT	Mumbai Tribunal	ITAT		Mumbai	KULDIP SINGH & S RIFAUR RAHMAN	ITA No.2684/M/2022	24/11/2023	2(15) 11 37(1) 143(3)	2018-19	Allowed	1
113942	Taxpundit	1123Taxpundit33	Pradip S Birewar	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA 218 / AHD / 2023	24/11/2023	271(1)(c) 292C 139(5) 148	2013-14	Dismissed	1
113941	Taxpundit	1123Taxpundit32	Sai Life Sciences Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA No.134/Hyd/2023	24/11/2023	2(3) 143(2) 142(1)	2017-18	Allowed	1
113940	Taxpundit	1123Taxpundit31	Sandeep Kaur Gill	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	TA 267 / RPR / 2022	24/11/2023	271(1)(c) 147	2014-15	Dismissed	1
113939	Taxpundit	1123Taxpundit30	Shiv Shankar Agrawal	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	ITA 270 / BIL / 2016	24/11/2023	145 69 143(3) 133A	2008-09	Partly	1
113938	Taxpundit	1123Taxpundit29	ACIT	LIZER CYLINDERS LTD	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	TA No. 7309/Del/2017, ITA No. 7282/Del/2017	23/11/2023	68 132(1) 133(6) 143(3) 153A	2011-12 2012-13	Dismissed	1
113937	Taxpundit	1123Taxpundit28	Shah Originals	Commissioner of Income Tax	Supreme Court	Supreme Court			B V NAGARATHNA & S V N BHATTI	CIVIL APPEAL NO. 2664 OF 2011	21/11/2023	80HHC 260(A) 73 28	2000-01 2001-02	Dismissed	1
113936	Taxpundit	1123Taxpundit27	Sac Finance Comany Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & KUL BHARAT	ITA No. 2336/DEL/2022	22/11/2023	143(3) 144C(13) 92CA 48 270A 234B	2017-18	Allowed	1
113935	Taxpundit	1123Taxpundit26	ACIT	Jewel Consumer Care Private Limited	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & MADHUMITA ROY	ITA No. 415/Ahd/2022	21/11/2023	14A 36(1)(iii) 133A 144 250(6)	2012-13	Dismissed	1
113934	Taxpundit	1123Taxpundit25	New Leaf Home P Ltd	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA No. 2485/Del/2018	21/11/2023	68 143(2) 142(1) 40(a)(ia) 194C	2014-15	Partly	1
113933	Taxpundit	1123Taxpundit24	Ami Deepak Shah	National Faceless Appeal	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KAVITHA RAJAGOPAL	ITA Nos. 2632,2630,2629,2627,2656,2655/Mum/2023	20/11/2023	143(3) 147 80IA 148 250(2)	2009-10 2014-15	Partly	1
113932	Taxpundit	1123Taxpundit23	ITO	Sharp Eye Broadcasting Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & PRADIP KUMAR KEDIA	ITA 1105 / DEL / 2020	20/11/2023	143(3) 56(2)(viib)	2016-17	Allowed	1
113931	Taxpundit	1123Taxpundit22	PR COMMISSIONER OF INCOME TAX-1 DELHI	DART INFRABUILD (P) LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 10/2022	17/11/2023	142(1) 143(2) 147 144	2013-14	Dismissed	1
113930	Taxpundit	1123Taxpundit21	GOLDEN STAR DESIGNER P LTD	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA No. 1149/Ahd/2019	17/11/2023	271(1)(c) 133A 274 139(5)	2015-16	Partly	1
113929	Taxpundit	1123Taxpundit20	Sharda Devi Bajaj	DCIT	Delhi Tribunal	ITAT		Delhi	C.V. BHADANG & G. S. PANNU	ITA No.3006/DEL/2022	15/11/2023	153C 127	2015-16	Allowed	1
113928	Taxpundit	1123Taxpundit19	ACIT	Bhavnaben Bhovanbhai Rangani	Rajkot Tribunal	ITAT		Rajkot	WASEEM AHMED & SENTHIL KUMAR	I.T.A. No. 22/Rjt/2021	16/11/2023	143(3) 139(1) 147 148 151	2012-13	Dismissed	1
113927	Taxpundit	1123Taxpundit18	GOLDEN TULIP HOSPITALITY PRIVATE LIMITED	ACIT	Amritsar Tribunal	ITAT		Amritsar	M L MEENA ANIKESH BANERJEE	ITA 264 / ASR / 2023	10/11/2023	69B 132 142A(6)	2014-15 2019-20	Allowed	1
113926	Taxpundit	1123Taxpundit17	Pearl Tracom(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SANJAY GARG & GIRISH AGRAWAL	ITA 375 / KOL / 2023	10/11/2023	68 263 143(3) 147 148	2012-13	Allowed	1
113925	Taxpundit	1123Taxpundit16	Amit Kumar Gupta Mainpuri	CCIT	AGRA Tribunal	ITAT		AGRA	B. R. R. Kumar & Yogesh Kumar	ITA No. 88/AGR/2022	10/11/2023	131 133 119	2017-18	Allowed	1
113924	Taxpundit	1123Taxpundit15	ST Engineering Electronics Ltd	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA No.755/Chny/2022	08/11/2023	197 143(3) 144C(5)	2018-19	Partly	1
113923	Taxpundit	1123Taxpundit14	ENVIORNICS TRUST	COMMESSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		TUSHAR RAO GEDELA	W.P.(C) 14191/2023 & CM APPL. 56145-46/2023	08/11/2023	148A(b) 133 11 149(1) 147	2016-17	Dismissed	1
113922	Taxpundit	1123Taxpundit13	Avani Ajay Palan	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SENTHIL KUMAR	ITA No. 542/AHD/2022	08/11/2023	68 10(38) 260A	2014-15	Allowed	1
113921	Taxpundit	1123Taxpundit12	SURAKSHA PAL & ORS	NATIONAL INSURANCE COMPANY LTD AND ORS	Delhi High Court	High Court	Delhi		NAVIN CHAWLA	MAC.APP. 166/2021	07/11/2023	194O 192 195		Partly	1
113920	Taxpundit	1123Taxpundit11	PVR Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	N. K. BILLAIYA & ASTHA CHANDRA	ITA No.2143/Del/2011	07/11/2023	115JB 2(15A) 37(1)	2007-08	Allowed	1
113919	Taxpundit	1123Taxpundit10	JAISINGH H SOLANKI	ITO	Mumbai Tribunal	ITAT		Mumbai	KULDIP SINGH & AMARJIT SINGH	ITA No.2210/M/2023	07/11/2023	142(1) 143(2) 147 148	2011-12	Allowed	1
113918	Taxpundit	1123Taxpundit9	Madhuban Dealers Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA No. 106/Ahd/2022	07/11/2023	68 144 147 148 151 154 263	2010-11	Allowed	1
113917	Taxpundit	1123Taxpundit8	Radiant Safe Doors Pvt Ltd	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA No. 106/Ahd/2022	06/11/2023	143(3) 36(1)(va) 263 142(1) 153(3)	2017-18	Dismissed	1
113916	Taxpundit	1123Taxpundit7	DCIT	Dhruv Craft Mill Pvt Ltd	Rajkot Tribunal	ITAT		Rajkot	Waseem Ahmed & T.R. Senthil Kumar	ITA 206 / RJT / 2022	03/11/2023	69 143 145	2014-15 2015-16	Dismissed	1
113915	Taxpundit	1123Taxpundit6	NTPC Vidyut Vyapar Nigam Ltd	PCIT	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U.S	ITA No.6816/Del/2019	03/11/2023	263 143(3)	2013-14	Allowed	1
113914	Taxpundit	1123Taxpundit5	Standard Fiscal Markets Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1469/Mum./2023	03/11/2023	68 132 153C 142(1)	2016-17	Allowed	1
113913	Taxpundit	1123Taxpundit4	Central Bank National Employees Co-Operative Credit Society Limited	ITO	Kolkata Tribunal	ITAT		Kolkata	SONJOY SARMA & GIRISH AGRAWAL	ITA No.527/Kol/2022	02/11/2023	28 56 80P(2)(a)(i) 143(3)	2016-17	Partly	1
113912	Taxpundit	1123Taxpundit3	Alpha Reality	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA No.1706/Chny/2018	01/11/2023	68 31(3) 147 148 263	2014-15	Partly	1
113911	Taxpundit	1123Taxpundit2	ACIT	HDFC LIFE INUSRANCE COMPANY LIMITED	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & PADMAVATHY S	I.T.A. No.1775/Mum/2023, I.T.A. No.1848/Mum/2023	01/11/2023	44 10 28 (43B)	2017-18 2018-19	Dismissed	1
113910	Taxpundit	1123Taxpundit1	Rhone Associates Pvt. Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR	ITA No.168/Del/2023	01/11/2023	119 131 133 260A 147 144(C)(13) 143(3)	2012-13	Allowed	1
113909	Taxpundit	1023Taxpundit39	DCIT	Sahara Prime City Ltd	Delhi Tribunal	ITAT		Delhi	KUL BHARAT & M. BALAGANESH	ITA 6242 / DEL / 2013	31/10/2023	14A 43B 143(3)	2009-10	Dismissed	1
113908	Taxpundit	1023Taxpundit38	Gujarat Mineral Development Corporation Ltd	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SUCHITRA R. KAMBLE	ITA No. 830/Ahd/2011	31/10/2023	36(1)(iii) 47(4)(a) 37(1) 40(a)(ia) 145 115JB	2006-07	Partly	1
113907	Taxpundit	1023Taxpundit37	PRITI MILAN MEHTA	DCIT	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. No.3177/Mum/2022	31/10/2023	68 153A 132 143(3) 90A	2008-09	Allowed	1
113906	Taxpundit	1023Taxpundit36	Alstom (Thailand) Ltd (formerly known as Bombardier transportation Signal (Thailand) Limited)	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & BRR KUMAR	ITA 1930 / DEL / 2023	30/10/2023	143(3) 144C(13) 195A	2020-21	Allowed	1
113905	Taxpundit	1023Taxpundit35	DCIT	IDBI BANK LTD	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	ITA 2080 / MUM / 2023	30/10/2023	143(3) 244A 140A	1997-98	Dismissed	1
113904	Taxpundit	1023Taxpundit34	Cricket South Africa (NPC)	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 604/Del/2023	27/10/2023	144C(13) 147 148 151	2013-14	Allowed	1
113903	Taxpundit	1023Taxpundit33	Kartar Singh Chouhan	ITO	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & YOGESH KUMAR U S	ITA No.7209/Del/2018	26/10/2023	40A(3)	2013-14	Dismissed	1
113902	Taxpundit	1023Taxpundit32	Greenwoods Govt. Officers Welfare Society	DCIT	Delhi Tribunal	ITAT		Delhi	BRR KUMAR & ASTHA CHANDRA	ITA 609 / DEL / 2023	26/10/2023	270A 142(1) 143(3) 144B	2018-19	Allowed	1
113901	Taxpundit	1023Taxpundit31	BARCELONA MERCANTILE COMPANY PRIVATE LIMITED	ITO	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 2346 / MUM / 2023	23/10/2023	68 143(1) 147 148 250	2011-12	Partly	1
113900	Taxpundit	1023Taxpundit30	CIT	BHARTI HEXACOM LTD	Supreme Court	Supreme Court			B.V. NAGARATHNA & UJJAL BHUYAN	CIVIL APPEAL NO(S). 11128 OF 2016	16/10/2023	35ABB 37(1) 32(1)(i) 35A	2000-01	Allowed	1
113899	Taxpundit	1023Taxpundit29	DCIT	Designmate (India) Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	I.T.A. No. 217/Ahd/2016	20/10/2023	40(a)(ia) 195 36(1)(iii)	2012-13	Partly	1
113898	Taxpundit	1023Taxpundit28	Eaton Power Quality Private Ltd	DCIT	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANOJ KUMAR AGGARWAL	ITA 175 / CHNY / 2019	20/10/2023	32(1)(ii) 43(3)	2012-13	Partly	1
113897	Taxpundit	1023Taxpundit27	Hindustan EPC Company Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	C. N. PRASAD & M. BALAGANESH	ITA 7112 / DEL / 2019	20/10/2023	14A 36(1)(iii) 5(2) 9(1) 143(3)	2016-17	Partly	1
113896	Taxpundit	1023Taxpundit26	ACIT	Usha Bala Agro Farms Pvt Ltd	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	I.T.A. Nos.203, 204, 205, 206 & 207/Viz/2023	19/10/2023	139(1) 153A 143(2)	2015-16 2019-20	Dismissed	1
113895	Taxpundit	1023Taxpundit25	DCIT	Comfort Net Traders (I) (P) Ltd	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & CHALLA NAGENDRA PRASAD	ITA 6791 / DEL / 2014	19/10/2023	133(6)	2011-12	Allowed	1
113894	Taxpundit	1023Taxpundit24	Rajasthan Tourism Development Corporation Ltd	DCIT	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA 410 / JPR / 2023	19/10/2023	201(1)	2014-15	Partly	1
		Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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