APAR CORPORATION PVT LTD, MUMBAI vs. DCIT CC6(1), MUMBAI

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ITA 5232/MUM/2025Status: DisposedITAT Mumbai16 December 2025AY 2017-18Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)7 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, relying on the Supreme Court's decision in Godrej & Boyce Manufacturing Company Ltd., held that since the assessee had already made a suo moto disallowance which was pari materia similar to and greater than the amount computable under Rule 8D, no further disallowance under Section 14A was warranted. The additional disallowance made by the AO was directed to be deleted.

What were the facts?

The assessee, engaged in immovable property and investments, filed its return for AY 2017-18. The AO made an additional disallowance under Section 14A read with Rule 8D, which was partially upheld by the CIT(A). The assessee appealed, contending that it had already made a suo moto disallowance of expenses related to exempt income, which was more than the amount calculable under Rule 8D.

What were the issues?

Whether an additional disallowance under Section 14A read with Rule 8D can be made when the assessee has already suo moto disallowed expenses relatable to exempt income, exceeding the amount calculated by the Revenue under Rule 8D.

Which sections of the Income-tax Act were involved?

Section 14A,Section 8D,Section 37(1),Section 250,Section 139(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI PRABHASH SHANKAR

For Appellant: Shri Malav Sheth
For Respondent: Shri Surendra Mohan
Hearing: 09.12.2025Pronounced: 16.12.2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.

आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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