VIBHU BAKHRU

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Green Finch Team Management Private Limited and Swiggy Limited V. Bundl Technologies Private Limited

COMAP/274/2025

misc

Pronouncement Date: -

Result: Partly Allowed

Karnataka

Arbitral AwardCommercial AppealGST complianceinput tax creditPatent Illegality

3413(1)(a)37(1)(c)

Smt. Sarojamma and Mr. D.R. Chandradhara and Mr. D.R. Ravikumar V. Pallickamalil Cinema Company Pvt. Ltd.

COMAP/15/2025

misc

Pronouncement Date: -

Result: Others

Karnataka

Arrears of RentCommercial AppealCovid-19DamagesevictionForce Majeurelease agreementtermination of lease

13(1)13(1A)108(q)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 V. M/S K.R. PULP AND PAPERS LTD.

ITA/529/2023

misc

Pronouncement Date: -

Result: Others

Delhi

bogus share premiumreassessmentunexplained share capitalvoid ab initio

147148143(3)68260A

KUM KUM KOHLI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28-1 & ANR.

W.P.(C)/930/2023

misc

Pronouncement Date: -

Result: Others

Delhi

Assessment Year 2015-16Income TaxNoticereassessmentSupreme Court Concession

148148A(d)

CHANDRA PRAKASH SRIVASTAVA EX DIRECTOR OF ATEN PORTFOLIO MANAGERS PRIVATE LIMITED - NOW DISSOLVED V. INCOME TAX OFFICER, WARD 1-1, DELHI & ORS.

W.P.(C)/5893/2023

misc

Pronouncement Date: -

Result: Others

Delhi

Assessment Year 2015-16Income TaxNoticereassessmentTOLA

148149151148A(d)148A

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 V. A.H. MULTISOFT PVT. LTD.

ITA/9/2025

misc

Pronouncement Date: -

Result: Others

Delhi

Discounted Cash FlowFair market valueIncome from other sourcesValuation report

143(3)260A56(2)(viib)

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 V. AMAZON WEB SERVICES, INC

ITA/150/2025

misc

Pronouncement Date: -

Result: Others

Delhi

Double Taxation AvoidanceRoyaltytaxable incomecloud computingfees for technical service

147148195201260A144C(13)9(1)(vii)9(1)(vi)201(1A)12(3)+2 More

EVERGREEN INFRASOLUTIONS PVT LTD V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7 1 DELHI & ANR.

W.P.(C)/7917/2025

misc

Pronouncement Date: -

Result: Others

Delhi

Assessment YearIncome TaxLimitationSearch and seizureFictitious Purchases

148132153A153C148A(b)148A(d)

MANJEET KAUR DUGGAL V. INCOME TAX OFFICER WARD 52 1 DELHI

W.P.(C)/3405/2023

misc

Pronouncement Date: -

Result: Others

Delhi

bogus transactionsIncome escaping assessmentLimitation PeriodLong Term Capital GainPenny stocks

14810(38)148A(d)149(1)(b)149(1)(a)

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 V. AMAZON WEB SERVICES, INC

ITA 150/2025 & CM APPL. 29405/2025

Pronouncement Date: -

Result: Others

Delhi

cloud computingfees for technical serviceRe-assessmentRoyaltytaxable income

147148195201260A144C(13)9(1)(vii)9(1)(vi)201(1A)12(3)+2 More

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Green Finch Team Management Private Limited and Swiggy Limited V. Bundl Technologies Private Limited

Smt. Sarojamma and Mr. D.R. Chandradhara and Mr. D.R. Ravikumar V. Pallickamalil Cinema Company Pvt. Ltd.

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 V. M/S K.R. PULP AND PAPERS LTD.

KUM KUM KOHLI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28-1 & ANR.

CHANDRA PRAKASH SRIVASTAVA EX DIRECTOR OF ATEN PORTFOLIO MANAGERS PRIVATE LIMITED - NOW DISSOLVED V. INCOME TAX OFFICER, WARD 1-1, DELHI & ORS.

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 V. A.H. MULTISOFT PVT. LTD.

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 V. AMAZON WEB SERVICES, INC

EVERGREEN INFRASOLUTIONS PVT LTD V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7 1 DELHI & ANR.

MANJEET KAUR DUGGAL V. INCOME TAX OFFICER WARD 52 1 DELHI

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 V. AMAZON WEB SERVICES, INC