| 116839 |
Taxpundit |
326Taxpundit41 |
AMIT SHANTARAM BAGADE MITED |
INCOME TAX OFFICER INT TAXATION WARD 1(2) |
Mumbai |
ITAT |
|
Mumbai |
Justice (Retd.) C.V. Bhadang, Vikram Singh Yadav |
ITA 832/MUM/2025 |
04/03/2026 |
147
144C
148
148A
132
142
69
151A |
2019-20 |
Partly Allowed |
1 |
|
|
| 116838 |
Taxpundit |
326Taxpundit40 |
AMIT SHANTARAM BAGADE |
ITO (INT TAX) WARD-1(2)(1) |
Mumbai |
ITAT |
|
Mumbai |
Justice (Retd.) C.V. Bhadang, Vikram Singh Yadav |
ITA 6286/MUM/2025 |
04/03/2026 |
147
144C
148
148A
132
69
142
151A |
2020-21 |
Partly Allowed |
1 |
|
|
| 115844 |
Taxpundit |
1225Taxpundit208 |
SONY INDIA (P) LTD. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & MADHUMITA ROY |
ITA 3851/DEL/2024 |
12/11/2025 |
143(3)
144C(13)
144C(5) |
2015-16 |
Partly Allowed |
1 |
|
|
| 115775 |
Taxpundit |
1225Taxpundit139 |
LL GLOBAL INC. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
M. BALAGANESH & VIMAL KUMAR |
ITA 2205/DEL/2024 |
15/12/2025 |
144C(5)
147
148
149(1)(b) |
2016-17 |
Allowed |
1 |
|
|
| 115769 |
Taxpundit |
1225Taxpundit133 |
LL Global Inc |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
M. BALAGANESH & VIMAL KUMAR |
ITA Nos. 2205 & 2206/Del/2024 |
15/12/2025 |
147
148
149(1)(b)
144C(5) |
2016-17
2017-18 |
Allowed |
1 |
|
|
| 115762 |
Taxpundit |
1225Taxpundit126 |
SRF Limited |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & SUDHIR PAREEK |
ITA No.1448/Del/2022 |
12/12/2025 |
115JB
133(6)
2(24)
28
45
56
144C(5) |
2017-18 |
Partly |
1 |
|
|
| 115755 |
Taxpundit |
1225Taxpundit119 |
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) |
CLIFFORD CHANCE PTE LTD. |
HIGH COURT OF DELHI |
High Court |
DELHI |
|
V. KAMESWAR RAO & VINOD KUMAR |
ITA 353/2025 |
04/12/2025 |
260A
143(3)
144C(13)
90(2) |
|
Dismissed |
1 |
|
|
| 115753 |
Taxpundit |
1225Taxpundit117 |
VODAFONE WEST LIMITED (Formerly known as Vodafone Essar Gujarat Limited) & ANR. |
DEPUTY COMMISSIONER OF INCOME TAX & ANR. |
BOMBAY TRIBUNAL |
ITAT |
|
BOMBAY |
VIKRAM SINGH YADAV & SANDEEP SINGH KARHAIL |
ITA 671/AHD/2015 |
11/12/2025 |
143(3)
144C
142(1)
37(1) |
2010-11 |
Partly Allowed |
1 |
|
|
| 115748 |
Taxpundit |
1225Taxpundit112 |
QUALCOMM INCORPORATED ERNST & YOUND LLP |
DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
VIKAS AWASTHY & NAVEEN CHANDRA |
ITA 2086/DEL/2025 |
10/12/2025 |
144C(13)
153
143(3)
9(1)(vi)
115A |
2018-19 |
Allowed |
1 |
|
|
| 115747 |
Taxpundit |
1225Taxpundit111 |
PICO DEEPALI OVERLAYS CONSORTIUM |
DEPUTY COMMISSIONER OF INCOME TAX |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
M BALAGANESH & VIMAL KUMAR |
ITA 412/DEL/2022 |
10/12/2025 |
254
153A
143(3)
144C |
2011-12 |
Allowed |
1 |
|
|
| 115740 |
Taxpundit |
1225Taxpundit104 |
NUNHEMS NETHERLANDS B.V. |
ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
VIKAS AWASTHY & NAVEEN CHANDRA |
ITA 3382/DEL/2023 |
08/12/2025 |
270(A)
143(3)
144C(13) |
2021-22 |
Partly Allowed |
1 |
|
|
| 115733 |
Taxpundit |
1225Taxpundit97 |
INFORMATICA BUSINESS SOLUTIONS PVT. LTD. |
JOINT COMMISSIONER OF INCOME TAX |
BANGALORE TRIBUNAL |
ITAT |
|
BANGALORE |
PRASHANT MAHARISHI & SOUNDARARAJAN K |
ITA 3356/BANG/2018 |
05/12/2025 |
143(3)
144C
40 (a) (iii)
92CA |
2014-15 |
Partly Allowed |
1 |
|
|
| 115710 |
Taxpundit |
1225Taxpundit74 |
SOLVAY S.A. |
DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) |
Mumbai Tribunal |
ITAT |
|
Mumbai |
SAKTIJIT DEY & NARENDRA KUMAR BILLAIYA |
ITA 2071/MUM/2025 |
27/10/2025 |
144C(13)
9(1)(vii) |
2022-23 |
Partly Allowed |
1 |
|
|
| 115646 |
Taxpundit |
1225Taxpundit10 |
Balaji Powertronics |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
M BALAGANESH & VIMAL KUMAR |
ITA No. 2743/Del/2022 |
02/12/2025 |
142(1)
143(3)
144C(13)
92CA(3)
270A
80-IA(10) |
2017-18 |
Partly |
1 |
|
|
| 115640 |
Taxpundit |
1225Taxpundit4 |
Rajsheel Jitendra Patel |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SIDDHARTHA NAUTIYA & MAKARAND V. MAHADEOKAR |
I.T.A. No.388/Ahd/2025 |
25/11/2025 |
147
144C(13)
132
148 |
2019-20 |
Allowed |
1 |
|
|
| 115617 |
Taxpundit |
1125Taxpundit73 |
GBT India Private Limited |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
CHALLA NAGENDRA PRASAD & AVDHESH KUMAR MISHRA |
ITA No.1764/Del/2022 |
26/11/2025 |
143(3)
144C(13)
36(2),br/>234A,br/>271(1)(c)
43(6) |
2018-19 |
Allowed |
1 |
|
|
| 115580 |
Taxpundit |
1125Taxpundit36 |
WTS Engery DMCC |
Assistant Commissioner of Income-Tax |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & BRAJESH KUMAR SINGH |
ITA No.1891/DEL/2025 |
04/11/2025 |
143(3)
144C(13)
153 |
2022-23 |
Allowed |
1 |
|
|
| 115576 |
Taxpundit |
1125Taxpundit32 |
Sony India Private Limited |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & MADHUMITA ROY |
ITA No.3851/DEL/2024 |
12/11/2025 |
143(3)
144C(13)
155(18)
270A |
2020-21 |
Partly |
1 |
|
|
| 115571 |
Taxpundit |
1125Taxpundit27 |
SAP INDIA PRIVATE LIMITED |
DCIT |
Bangaloe Tribunal |
ITAT |
|
Bangaloe |
PRASHANT MAHARISHI |
ITA 704/BANG/2023 |
11/11/2025 |
143(3)
144C(13)
92CA
234D |
2019-20 |
Partly |
1 |
|
|
| 115562 |
Taxpundit |
1125Taxpundit18 |
Argos Holdings Pte. Ltd |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & YOGESH KUMAR U.S |
ITA No.3633/DEL/2025 |
06/11/2025 |
147
260
144C(5)
115(S)
148 |
2017-18 |
Partly |
1 |
|
|
| 115560 |
Taxpundit |
1125Taxpundit16 |
CPPGROUP Services Limited |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & BRAJESH KUMAR SINGH |
ITA No.980/DEL/2025 |
04/11/2025 |
234B
143(3)
144C(13) |
2022-23 |
Allowed |
1 |
|
|
| 115552 |
Taxpundit |
1125Taxpundit8 |
Enea Software Inc (formerly known as Openwave Mobility Inc.) |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & BRAJESH KUMAR SINGH |
ITA No.986/Del/2025 |
31/10/2025 |
143(3)
144C(13)
142(1) |
2022-23 |
Allowed |
1 |
|
|
| 115511 |
Taxpundit |
1025Taxpundit44 |
THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED |
DCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & ARUN KHODPIA |
ITA 3012/MUM/2025 |
17/10/2025 |
132(4)
131,br/>144C(13)
151A,br/>148 |
2014-15 |
Allowed |
1 |
|
|
| 115503 |
Taxpundit |
1025Taxpundit36 |
Assimilate Solutions India Private Limited |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & VIMAL KUMAR |
ITA No.5357/DEL/2024 |
15/10/2025 |
143(3)
144C(13)
92CA(3)
234C
270A |
2021-22 |
Partly |
1 |
|
|
| 115492 |
Taxpundit |
1025Taxpundit25 |
Warner Bros Distributing Inc |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
VIKRAM SINGH YADAV & SANDEEP SINGH KARHAIL |
ITA No.3411/MUM/2023 |
13/10/2025 |
143(3)
144C
9(1)(vi)
234A
270A |
2020-21 |
Partly |
1 |
|
|
| 115487 |
Taxpundit |
1025Taxpundit20 |
Huawei Telecommunications (India) Company Pvt. Ltd |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
M BALAGANESH & VIMAL KUMAR |
ITA No.8260/DEL/2018 |
10/10/2025 |
92CA(1)
142(1)
143(3)
144C |
2014-15 |
Allowed |
1 |
|
|
| 115485 |
Taxpundit |
1025Taxpundit18 |
Huawei International Pte Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & M. BALAGANESH |
ITA No. 2648/Del/2025 |
08/10/2025 |
147
144C
148 |
2014-15 |
Allowed |
1 |
|
|
| 115484 |
Taxpundit |
1025Taxpundit17 |
Panasonic India Pvt Ltd |
NEAC |
Delhi Tribunal |
ITAT |
|
Delhi |
C. N. PRASAD & M. BALAGANESH |
ITA No. 612/Del/2021 |
08/10/2025 |
92CA(3)
143(3)
144C(5) |
2016-17 |
Partly |
1 |
|
|
| 115483 |
Taxpundit |
1025Taxpundit16 |
Maruti Suzuki India Limited, |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & VIMAL KUMAR |
ITA No.6949/DEL/2017 |
08/10/2025 |
143(3)
144C(5)
43B
14A
35(1)(iv) |
2013-14 |
Allowed |
1 |
|
|
| 115475 |
Taxpundit |
1025Taxpundit8 |
TBEA Shenyang Transformer Group Company Limited |
DCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SANJAY GARG & MAKARAND V.MAHADEOKAR |
ITA No.121/Ahd/2018 |
07/10/2025 |
144C(13)
143(2)
142(1)
92B |
2013-14 |
Dismissed |
1 |
|
|
| 115467 |
Taxpundit |
925Taxpundit70 |
Inmarsat Solutions B. V |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
M. BALAGANESH & VIMAL KUMAR |
ITA No. 1729/Del/2025 |
30/09/2025 |
143(3)
144C(5)
9(1)(vi)
90(2) |
2022-23 |
Allowed |
1 |
|
|
| 115460 |
Taxpundit |
925Taxpundit63 |
Gujarat Ambuja Exports Ltd |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & SUCHITRA KAMBLE |
I.T.A. No. 194/Ahd/2022 |
26/09/2025 |
263
143(3)
144C(3)
40A(3) |
2017-18 |
Partly |
1 |
|
|
| 115444 |
Taxpundit |
925Taxpundit47 |
DCIT |
Bennett Williamson Engineers Ltd |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & YOGESH KUMAR U.S |
ITA No. 4055/Del/2015 |
19/09/2025 |
6(3)(ii)
9(1)
144C
153C
127 |
2010-11
2011-12 |
Dismissed |
1 |
|
|
| 115443 |
Taxpundit |
925Taxpundit46 |
DCIT |
Focusoil Inc |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & YOGESH KUMAR U.S |
ITA No. 3911/Del/2015 |
19/09/2025 |
6(3)(ii)
9(1)
153C
124
127
144C |
2009-10 |
Dismissed |
1 |
|
|
| 115426 |
Taxpundit |
925Taxpundit29 |
Factive Limited |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
SAKTIJIT DEY & GIRISH AGRAWAL |
ITA No. 4706/Mum/2023 |
15/09/2025 |
9(1)(vi)
92
144C(5) |
2021-22 |
Partly |
1 |
|
|
| 115423 |
Taxpundit |
925Taxpundit26 |
BMW India Pvt. Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
YOGESH KUMAR U.S |
ITA No. 2024/Del/2022 |
12/09/2025 |
254
143(3)
144C
153
92CA(3) |
2011-12 |
Allowed |
1 |
|
|
| 115421 |
Taxpundit |
925Taxpundit24 |
ACIT |
Essar Power Limited |
Mumbai Tribunal |
ITAT |
|
Mumbai |
SANDEEP SINGH KARHAIL & GIRISH AGRAWAL |
ITA No.4395/MUM/2025 |
11/09/2025 |
250
14A
92CA(1)
143(3)
144C(3) |
2015-16 |
Partly |
1 |
|
|
| 115419 |
Taxpundit |
925Taxpundit22 |
Netradyne Technology India Pvt Limited |
ITO |
Bangaloe Tribunal |
ITAT |
|
Bangaloe |
PRASHANT MAHARISH & KESHAV DUBEY |
ITA No.2258/Bang/2024 |
10/09/2025 |
92CA
143(3)
144C(1) |
2021-22 |
Partly |
1 |
|
|
| 115383 |
Taxpundit |
825Taxpundit61 |
ADP PRIVATE LIMITE |
DCIT |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
MANJUNATHA G & RAVISH SOOD |
ITA.No.975/Hyd./2024 |
22/08/2025 |
40(a)(i)
195
9(1)(vii)
143(3)
144C(5) |
2020-21 |
Partly |
1 |
|
|
| 115380 |
Taxpundit |
825Taxpundit58 |
Mondelez India Foods Private |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & ARUN KHODPIA |
ITA No.7269/MUM/2019 |
22/08/2025 |
143(3)
144C(1)
14A
92B
42(2) |
2015-16 |
Allowed |
1 |
|
|
| 115366 |
Taxpundit |
825Taxpundit44 |
Indian Metals and Ferro Alloys Ltd |
Assessment Unit, Income Tax Department |
Cuttack Tribunal |
ITAT |
|
Cuttack |
DUVVURU RL REDDY & RAKESH MISHRA |
I.T.A. No.: 506/CTK/2024 |
19/08/2025 |
92CA(3)
234B
270A
144C(5)
143(3) |
2021-22 |
Partly |
1 |
|
|
| 115344 |
Taxpundit |
825Taxpundit22 |
Sony India Pvt Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
ANUBHAV SHARMA & MANISH AGARWAL |
ITA No.9080/Del/2019 |
08/08/2025 |
271(1)(c)
92CA(3)
144C |
2015-16 |
Partly |
1 |
|
|
| 115339 |
Taxpundit |
825Taxpundit17 |
DCIT |
Vintage Enterprises |
pune Tribunal |
ITAT |
|
pune |
MANISH BORAD & VINAY BHAMORE |
ITA No.858/PUN/2024 |
06/08/2025 |
68
10
143(3)
144C
143(2)
142(1)
133(6) |
2013-14 |
Partly |
1 |
|
|
| 115323 |
Taxpundit |
825Taxpundit1 |
Goldman Sachs (India) Securities Pvt. Ltd |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
NARENDRA KUMAR BILLAIYA & SANDEEP SINGH KARHAIL |
ITA No.6764/Mum2024 |
01/08/2025 |
92CA(3)
143(3)
142(1)
144C(1)
253(1) |
2021-22 |
Partly |
1 |
|
|
| 115296 |
Taxpundit |
725Taxpundit48 |
NILESH PURSHOTTAM GHODASARA |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & BRAJESH KUMAR SINGH |
ITA No.297/DEL/2023 |
22/07/2025 |
144C(1)
92CA(3) |
2015-16 |
Allowed |
1 |
|
|
| 115293 |
Taxpundit |
725Taxpundit45 |
TBEA Shenyang Transformer Group Company Limited |
DCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & SUCHITRA KAMBLE |
I.T.A. No. 581/Ahd/2017 |
22/07/2025 |
143(3)
92CA
144C |
2012-13 |
Dismissed |
1 |
|
|
| 115255 |
Taxpundit |
725Taxpundit7 |
Amadeus IT Group SA |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & NAVEEN CHANDRA |
ITA No. 1494/DEL/2025 |
04/07/2025 |
234B
209(1)(d)
143(3)
144C |
2022-23 |
Partly |
1 |
|
|
| 115236 |
Taxpundit |
625Taxpundit74 |
COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION |
AMAZON WEB SERVICES INC |
Delhi High Court |
High Court |
Delhi |
|
VIBHU BAKHRU & TEJAS KARIA |
ITA 150/2025 & CM APPL. 29405/2025 |
29/05/2025 |
147
144C(13)
260A
195
201(1A)
148 |
2014-15 |
Dismissed |
1 |
|
|
| 115208 |
Taxpundit |
625Taxpundit46 |
Braj Kishore Singh |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
PADMAVATHY S & RAJ KUMAR CHAUHAN |
ITA NO. 1011/MUM/2025 |
23/06/2025 |
144C(5)
148
142(1)
271(1)(b) |
2015-16 |
Partly |
1 |
|
|
| 115203 |
Taxpundit |
625Taxpundit41 |
Iqbal Ali Jaweed |
ITO |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
VIJAY PAL RAO & MANJUNATHA G |
ITA.Nos.447 & 448/Hyd./2024 |
20/06/2025 |
132
10(34)
144C(1)
151(ii)
148
147 |
2016-17
2017-18 |
Allowed |
1 |
|
|
 taxpundit@taxpundit.org