100) and Commissioner of Income Tax v. Catholic Syrian Bank Limited

344 ITR 259Reported decision2012#9209 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 10(23G)Section 115JB Section 143(3)Section 14A Section 271(1)(c)Section 37 Section 40(a)(ia)

Issues it is cited on

disallowance u/s 14a revenue expenditure capital expenditure section 40 section 37 section 14a section 10 income from other sources section 80 transfer person company

Judgments citing 100) and Commissioner of Income Tax v. Catholic Syrian Bank Limited

DCIT 2(3)(1), MUMBAI vs. TATA INDUSTRIES LTD, MUMBAI

Accordingly, Ground No 2(a) & (b) of the revenue in ITA No. 4109/Mum/2012, therefore stands dismissed

ITA 5690/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Nov 2025AY 2006-07

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI ARUN KHODPIA (Accountant Member)

Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 37Section 40

…ook Profit u/s 115JB of the Act. b - i) Without prejudice to the above and in the alternate, no disallowance administrative expenditure should be made, in absence of precise formulae (as held in CIT v. Dhanalakshmy Bank Ltd. and (other appeals) by Kerala High 344 ITR 259), in this regard. b - ii) Without prejudice to the above and in the alternate, the disallowance administrative expenditure should be made only of 2% of expenditure of Rs. 5.27 crores incurred by the Project and Investment Division of HO and not 90% of Rs. 12.99 crores of the expenditure of entire HO. For the purpose, the following amounts should…

ADDL CIT 2(3), MUMBAI vs. TATA INDUSTRIES LTD, MUMBAI

Accordingly,\nGround No 2(a) & (b) of the revenue in ITA No. 4109/Mum/2012, therefore\nstands dismissed

ITA 4109/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Nov 2025AY 2006-07

Section 115JSection 143(3)Section 14ASection 40

…ofit\nu/s 115JB of the Act.\n\nb - i) Without prejudice to the above and in the alternate, no disallowance administrative\nexpenditure should be made, in absence of precise formulae (as held in CIT v.\nDhanalakshmy Bank Ltd. and (other appeals) by Kerala High 344 ITR 259), in this\nregard.\n\nb - ii) Without prejudice to the above and in the alternate, the disallowance administrative\nexpenditure should be made only of 2% of expenditure of Rs.5.27 crores incurred by\nthe Project and Investment Division of HO and not 90% of Rs.12.99 crores of the\nexpenditure of entire HO. For the purpose, the following amounts sh…

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(2)Section 143(3)Section 80G

…his issue afresh by considering the decision rendered by ITAT in the case of Syndicate Bank, by Hon’ble Bombay High Court in the case of Godrej &Boyce Manufacturing Company Ltd. 328 ITR 81 and by Hon’ble Kerala High Court in the case of Dhanalakshmi Bank Ltd. 344 ITR 259. The A.O. while passing the final assessment order, duly considered the above said 3 decisions and confirmed the disallowance originally made in the draft assessment order. Aggrieved, the assessee has filed this appeal before us. 22.3 We heard the parties on this issue and perused the records. We notice that the coordinate bench has considered an…

M/S. WIPRO LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BANGALORE

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

ITA 2556/BANG/2019[2015-16]Status: HeardITAT Bangalore23 May 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

For Appellant: Shri S. Ganesh, Sr. ARFor Respondent: Shri T. Roumuan Paite, D.R

Section 143(3)

…his issue afresh by considering the decision rendered by ITAT in the case of Syndicate Bank, by Hon’ble Bombay High Court in the case of Godrej &Boyce Manufacturing Company Ltd. 328 ITR 81 and by Hon’ble Kerala High Court in the case of Dhanalakshmi Bank Ltd. 344 ITR 259. The A.O. while passing the final assessment order, duly considered the above said 3 IT(TP)A No.2556/Bang/2019 M/s. Wipro Limited, Bangalore Page 40 of 85 decisions and confirmed the disallowance originally made in the draft assessment order. Aggrieved, the assessee has filed this appeal before us. 22.3 We heard the parties on this issue and pe…

ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

ITA 609/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…his issue afresh by considering the decision rendered by ITAT in the case of Syndicate Bank, by Hon’ble Bombay High Court in the case of Godrej &Boyce Manufacturing Company Ltd. 328 ITR 81 and by Hon’ble Kerala High Court in the case of Dhanalakshmi Bank Ltd. 344 ITR 259. The A.O. while passing the final assessment order, duly considered the above said 3 decisions and confirmed the disallowance originally made in the draft assessment order. Aggrieved, the assessee has filed this appeal before us. IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014,…

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

ITA 467/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Oct 2020AY 2010-11

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…his issue afresh by considering the decision rendered by ITAT in the case of Syndicate Bank, by Hon’ble Bombay High Court in the case of Godrej &Boyce Manufacturing Company Ltd. 328 ITR 81 and by Hon’ble Kerala High Court in the case of Dhanalakshmi Bank Ltd. 344 ITR 259. The A.O. while passing the final assessment order, duly considered the above said 3 decisions and confirmed the disallowance originally made in the draft assessment order. Aggrieved, the assessee has filed this appeal before us. IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014,…

TRIWAY FORWARDERS PVT. LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 932/CHNY/2017[2012-2013]Status: DisposedITAT Chennai28 Nov 2017AY 2012-2013

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. No.932/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-2013. M/S. Triway Forwarders Pvt. Limited, Vs The Assistant Commissioner Of No.14, Jaffer Street, Income Tax, Mannady, Company Circle Iii(2) Chennai 600 001. Chennai.

For Appellant: Shri. N. Devanathan, AdvocateFor Respondent: Shri. M. Palanichamy, IRS, JCIT

Section 14A

…आयकर अपील"य अ"धकरण, ‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.932/Mds/2017 "नधा"रण वष" /Assessment year : 2012-2013. M/s. Triway Forwarders Pvt. Limited, Vs The Assistant Commissioner of No.14, Jaffer Street, Income Tax, Mannady, Company Circle III(2) Chennai 600 001. Chennai. [PAN AAACT 2874J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. N. Devanathan, Advocate ""…

AUTO SHELL CAST PVT LTD.,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeal of the assessee is allowed

ITA 931/CHNY/2017[2013-14]Status: DisposedITAT Chennai28 Nov 2017AY 2013-14

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. No.931/Mds/2017 "नधा"रण वष" /Assessment Year : 2013-2014

For Respondent: Shri M. Palanichamy, JCIT

Section 14ASection 43B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.931/Mds/2017 "नधा"रण वष" /Assessment year : 2013-2014 M/s. Auto Shell Cast Private Vs. The Deputy Commissioner of Limited, Income Tax, 10, SIDCO Indl. Estate, Corporate Circle 1, Kurichi, Coimbatore Coimbatore 641 021. [PAN AABCA 6619F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. J. Sreevidya and अपीलाथ" क" ओर से/ Appellant by Smt. G…

DCIT, TRICHY vs. THE LAKSHMI VILAS BANK LTD., KARUR

In the result, the revenue’s appeal is dismissed

ITA 135/CHNY/2017[1994-95]Status: DisposedITAT Chennai28 Aug 2017AY 1994-95

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: ShriG. Seetharaman, CA

Section 14ASection 36Section 36(1)(vii)Section 36(1)(viia)

…आयकरअपील"यअ"धकरण, ’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 135/Mds/2017 "नधा"रण वष"/Assessment Year : 1994-95 Deputy Commissioner of Income Tax, M/s. The Lakshmi Vilas Bank Ltd., Circle 2(1), Vs. Regd. Office, Kathaparaj, Trichy – 620 001. Karur. [PAN: AAACT 4291P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms.PavunaSundari, JCIT अपीलाथ%क&ओरसे/Appellant by : ShriG. Seetharaman, CA )*यथ%क&ओरसे/Respondent by…

THE COMMISSIONER OF INCOME-TAX vs. M/S HIMATSINGKA SEIDE LTD

The appeals are dismissed

ITA/229/2015HC Karnataka05 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10BSection 14ASection 260Section 36(1)(iii)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF APRIL 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA ITA NO.229/2015 C/W ITA NO.228/2015 ITA NO.229/2015 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DY. COMMISSIONER OF INCOME-TAX CIRCLE -11(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001. ...APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND M/S. HIMATSINGKA SEIDE LTD 10/24, KUMARA KRUPA ROAD, 2 HIGH GROUNDS,…

THE COMMISSIONER OF INCOME-TAX vs. M/S HIMATSINGKA SEIDE LTD

The appeals are dismissed

ITA/228/2015HC Karnataka05 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10BSection 14ASection 260Section 36(1)(iii)

ACIT, NEW DELHI vs. M/S. TULIP STAR HOTELS LTD., NEW DELHI

In the result the appeal of the Revenue is allowed for statistical purposes

ITA 4908/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Smt. Diva Singh, Jm & Sh. O.P.Kant, Am Ita No.4908/Del./2011 : Asstt. Year : 2007-08 Acit Vs Tulip Star Hotels Ltd., Circle-16(1) Indra Palace, New Delhi H-Block, Connaught Circle New Delhi Aaacc1072F (Appellant) (Respondent)

For Appellant: Sh. J.P.Chandrekar, Sr. DRFor Respondent: Sh. Shashwat Bajpai, Adv

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Smt. Diva Singh, JM AND Sh. O.P.Kant, AM ITA No.4908/Del./2011 : Asstt. Year : 2007-08 ACIT Vs Tulip Star Hotels Ltd., Circle-16(1) Indra Palace, New Delhi H-Block, Connaught Circle New Delhi AAACC1072F (APPELLANT) (RESPONDENT) Appellant by : Sh. J.P.Chandrekar, Sr. DR Respondent by : Sh. Shashwat Bajpai, Adv. Date of Hearing : 15.09.2015 Date of Pronouncement :14.10.2015 ORDER PER O.P.KANT, A.M. This appeal of the Revenue is directed against the order dated 25.08.2011 of learned Commissioner of Income-tax (Appeals) - XIX, New Delhi, raisi…