14. Bata India Ltd. v. DCIT

180 ITD 464Income Tax Appellate Tribunal2020#7292 most cited

What is 14. Bata India Ltd. v. DCIT authority for?

Expenditure disallowed under Section 14A read with Rule 8D cannot be added to book profit for computing Minimum Alternate Tax (MAT) under Section 115JB of the Income Tax Act.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Bata India Ltd. v. DCIT · 180 ITD 464 · Section 115JB · Section 14A · Rule 8D · book profit · MAT · disallowance

Sections most often in play

Section 115JBSection 14ASection 143(3)Section 144C(10)Section 144C(13)Section 144C(5)Section 271(1)(c)Section 37

Issues it is cited on

section 92f(v)section 2(c)section 80ia(5)bright line testresale price methodsection 144c(10)amp expendituremultiple year datasection 36(l)section 14a(1)safe harboursection 36(va)

Judgments citing 14. Bata India Ltd. v. DCIT

Didu Investments Private Limited, Kolkata vs. D.C.I.T., Circle-6(1), Kolkata

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…irla Corporation Ltd. (ITA No. 1024/Kol/2023 dated 24-12-2024) Usha Martin Ventures-vs.- DCIT (ITA No. 847/Kol/2013 dated 29-02-2016) ACIT-vs.- Vireet Investment (P.) Ltd. (2017) 165 ITD 27 (Delhi-Trib.) (SB) dated 16- 06-2017 Bata India Ltd. -vs- DCIT (2019) 180 ITD 464 (Kol-Trib.) dated 06-09-2019 2.0 Further, the reliance has been placed by the Ld. CIT(A) on following decisions while deciding the above ground against the appellant: DCIT-vs- Viraj Profile Ltd (2015) 64 taxmann.com 52 (Mum Trb) ITO-vs-RBK Shareholding (P) Ltd (2013) 37 taxmann.com 128 (Mum Trb) Ferani Hotels (P) Ltd -vs- ACIT (2015) 58 taxmann.c…

Reckitt Benckiser (India) Pvt. Ltd., Gurgaon vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1801/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Mar 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…15JB of the Act. Identical view has also been expressed by the coordinate Benches of this Tribunal in the following cases: - Britannia Industries Ltd. v. Dy. CIT [2019] 107 taxmann.com 138 (Kol. - Trib.) - Bata India Ltd. v. Dy. CIT [2019] 111 taxmann.com 453/180 ITD 464 (Kal. - Trib.) 9. Respectfully following the same, we are of the view that the ld. CIT(A) has rightly deleted the addition of Rs. 34,29,000/- by the AO u/s 14A read with rule 8D, while computing book profit u/s 115JB of the Act, therefore, for the reasons as aforesaid, we therefore do not find any reason to interfere with the order of ITA Nos.263…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 2631/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…15JB of the Act. Identical view has also been expressed by the coordinate Benches of this Tribunal in the following cases: - Britannia Industries Ltd. v. Dy. CIT [2019] 107 taxmann.com 138 (Kol. - Trib.) - Bata India Ltd. v. Dy. CIT [2019] 111 taxmann.com 453/180 ITD 464 (Kal. - Trib.) 9. Respectfully following the same, we are of the view that the ld. CIT(A) has rightly deleted the addition of Rs. 34,29,000/- by the AO u/s 14A read with rule 8D, while computing book profit u/s 115JB of the Act, therefore, for the reasons as aforesaid, we therefore do not find any reason to interfere with the order of ITA Nos.263…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 78/KOL/2018[2013-14]Status: DisposedITAT Kolkata18 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…15JB of the Act. Identical view has also been expressed by the coordinate Benches of this Tribunal in the following cases: - Britannia Industries Ltd. v. Dy. CIT [2019] 107 taxmann.com 138 (Kol. - Trib.) - Bata India Ltd. v. Dy. CIT [2019] 111 taxmann.com 453/180 ITD 464 (Kal. - Trib.) 9. Respectfully following the same, we are of the view that the ld. CIT(A) has rightly deleted the addition of Rs. 34,29,000/- by the AO u/s 14A read with rule 8D, while computing book profit u/s 115JB of the Act, therefore, for the reasons as aforesaid, we therefore do not find any reason to interfere with the order of ITA Nos.263…

M/S Tata Global Beverages Limited, Kolkata vs. The DCIT, Circle-4(2), Kolkata

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…Britannia Industries Ltd. -vs.- DCIT [2019] 107 taxmann.com 138 (Kolkata - Trib.) Nomura Research Institute Financial Tech (I)(P.) Ltd. -vs.- DCIT [2019] 101 taxmann.com 4 (Kolkata - Trib.) Integrated Coal Mining Ltd. (supra). Bata India Ltd. -vs.- DCIT[2020] 180 ITD 464 (Kolkata - Trib.) Gujarat State Energy Generation Ltd. -vs.- ACIT [2020] 183 ITD 590 (Ahmedabad - Trib.) K.B. Mehta Construction (P.) Ltd. -vs- DCIT [2020] 185 ITD 81 (Ahmedabad - Trib.) Zaveri & Co. (P.) Ltd. -vs.- DCIT [2020] 184 ITD 777 (Ahmedabad - ITAT) 5. The next common issue is the short grant of withholding tax credit. In assessment year…

M/S Tata Global Beverages Limited, Kolkata vs. The DCIT, Circle-4(2), Kolkata

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…Britannia Industries Ltd. -vs.- DCIT [2019] 107 taxmann.com 138 (Kolkata - Trib.) Nomura Research Institute Financial Tech (I)(P.) Ltd. -vs.- DCIT [2019] 101 taxmann.com 4 (Kolkata - Trib.) Integrated Coal Mining Ltd. (supra). Bata India Ltd. -vs.- DCIT[2020] 180 ITD 464 (Kolkata - Trib.) Gujarat State Energy Generation Ltd. -vs.- ACIT [2020] 183 ITD 590 (Ahmedabad - Trib.) K.B. Mehta Construction (P.) Ltd. -vs- DCIT [2020] 185 ITD 81 (Ahmedabad - Trib.) Zaveri & Co. (P.) Ltd. -vs.- DCIT [2020] 184 ITD 777 (Ahmedabad - ITAT) 5. The next common issue is the short grant of withholding tax credit. In assessment year…

Private Eye Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 681/BANG/2022[2020-2021]Status: DisposedITAT Bangalore06 Sept 2022AY 2020-2021

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2020-21

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2020-21 Private Eye Pvt. Ltd., Vs. The Deputy Commissioner 30/9, 80 Feet Road, of Income Tax, Indiranagar, Circle 3(1)(1), Bengaluru – 560 038. Bangalore. PAN: AACCP 3314K APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order…

Ikon Labels Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 49/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rajkamal Ganeriwala, CAFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ikon Labels (P) Ltd., Vs. The Assistant Director of #304, Chicago Avenue, Income Tax, CPC, 37/2, Cunningham Road, Bangalore. Bengaluru- 560052 PAN: AABCI 0953Q APPELLANT RESPONDENT Appellant by : Shri Rajkamal Ganeriwala, CA Respondent by : Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore. Date of hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is…

Radius Engineering Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 45/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Mahesh, G., CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Radius Engineering Solutions Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, CPC No.21, 17th Cross, Dodanna Bengaluru. Industrial Estate, Vishwaneedam Post, Bangalore – 560 091. PAN: AADCR 4611E APPELLANT RESPONDENT Appellant by : Shri Mahesh, G., CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : 10.03.2022 O R D E R Per Chandra Poojari, Accountant Member Thi…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 42/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Technocon Builders, Vs. The Deputy Commissioner # 337, SF 8, Karuna Complex, of Income Tax, Sampige Road, Malleswaram, CPC / Circle 2(2)(1), Bangalore – 560 003. Bengaluru. PAN: AAIFT 3196L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : .03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Pachouli Wellness Clinic LLP, New Delhi vs. Income Tax Officer, Ward 23(3), New Delhi

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 999/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

…vate Limited vs. DCIT. 13. Order dated 28.09.2021 vide ITA Nos. 51 & 54-55/Jodh/2021 in the case of Mohan Ram Chaudhary vs. ITO. Page 5 of 13 ITA Nos.- 999, 1000 and 1011/Del/2021 Global Groupware Solution Ltd. and others 14. Bata India Ltd. vs. DCIT [2020] 180 ITD 464 (Kolkata-Trib.) 15. DCIT vs. Eastern Power Distribution Company of A.P. Ltd. [2016] 160 ITD 432(Visakhapatnam-Trib.) 16. Nuzivedu Swati Coastal Consortium vs. ITO [2015] 62 taxmann.com 258 (Hyderabad-Trib.) 17. Order dated 30.07.2021 of ITAT, Delhi in ITA No. 1609/Del/2020 in the case of Yogi Ji Technoequip Pvt. Ltd. vs. DCIT, 18. DCIT vs Teesta…

Naveen Kumar, Gurgaon vs. ITO, Ward-1(5), Gurgaon

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1011/DEL/2021[2018-19]Status: DisposedITAT Delhi25 Nov 2021AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

…vate Limited vs. DCIT. 13. Order dated 28.09.2021 vide ITA Nos. 51 & 54-55/Jodh/2021 in the case of Mohan Ram Chaudhary vs. ITO. Page 5 of 13 ITA Nos.- 999, 1000 and 1011/Del/2021 Global Groupware Solution Ltd. and others 14. Bata India Ltd. vs. DCIT [2020] 180 ITD 464 (Kolkata-Trib.) 15. DCIT vs. Eastern Power Distribution Company of A.P. Ltd. [2016] 160 ITD 432(Visakhapatnam-Trib.) 16. Nuzivedu Swati Coastal Consortium vs. ITO [2015] 62 taxmann.com 258 (Hyderabad-Trib.) 17. Order dated 30.07.2021 of ITAT, Delhi in ITA No. 1609/Del/2020 in the case of Yogi Ji Technoequip Pvt. Ltd. vs. DCIT, 18. DCIT vs Teesta…

Global Groupware Solutions Limited, Gurgaon vs. Income Tax Officer, Ward 10(1), New Delhi, C. R. Building, I. P. Estate, New Delhi-110002

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1000/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

…vate Limited vs. DCIT. 13. Order dated 28.09.2021 vide ITA Nos. 51 & 54-55/Jodh/2021 in the case of Mohan Ram Chaudhary vs. ITO. Page 5 of 13 ITA Nos.- 999, 1000 and 1011/Del/2021 Global Groupware Solution Ltd. and others 14. Bata India Ltd. vs. DCIT [2020] 180 ITD 464 (Kolkata-Trib.) 15. DCIT vs. Eastern Power Distribution Company of A.P. Ltd. [2016] 160 ITD 432(Visakhapatnam-Trib.) 16. Nuzivedu Swati Coastal Consortium vs. ITO [2015] 62 taxmann.com 258 (Hyderabad-Trib.) 17. Order dated 30.07.2021 of ITAT, Delhi in ITA No. 1609/Del/2020 in the case of Yogi Ji Technoequip Pvt. Ltd. vs. DCIT, 18. DCIT vs Teesta…

DCIT-11(1)(2), Mumbai vs. M/S. Sangam India Ltd., Mumbai

Appeal stand dismissed whereas the assessee‟s appeal stands partly allowed for statistical purposes

ITA 1490/MUM/2019[2015-16]Status: DisposedITAT Mumbai26 Jul 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.1490/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) Dcit-11(1)(2) M/S. Sangam India Ltd. Gf, Room No.1 306, „B‟ Wing बिाम/ Aaykar Bhavan, M.K. Road Dynasty Business Park Vs. Mumbai-400 020 J.B. Nagar, A.K. Road Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & Co No.01/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) M/S. Sangam India Ltd. Dcit-11(1)(2) 306, „B‟Wing Gf, Room No.1 बिाम/ Dynasty Business Park Aaykar Bhavan, M.K. Road Vs. J.B. Nagar, A.K. Road Mumbai-400 020 Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Dharmesh Shah-Ld. Ar Revenue By : Shri Ajit Kumar Shrivastava-Ld. Cit-Dr ुनवाई की तारीख/ : 02/07/2021 Date Of Hearing घोषणा की तारीख / : 26/07/2021 Date Of Pronouncement

For Appellant: Shri Dharmesh Shah-Ld. ARFor Respondent: Shri Ajit Kumar Shrivastava-Ld
Section 2(24)

…5 ITR 565 (Del)} wherein the Hon‟ble Court has allowed current year‟s depreciation, though not charged to profit and loss account but disclosed in the notes to accounts. Similar is stated to be ratio of Kolkata Tribunal in the case of Bata India Ltd. v. DCIT (180 ITD 464). The copies of the decisions have been placed on record. 13.2 We find strength in the aforesaid arguments of Ld. AR. Therefore, we direct Ld. AO to verify the facts and allow the claim as per law in terms of cited decisions. This ground stand allowed for statistical purposes. 14. Ground No.5 : Disallowance u/s 14A 14.1 Since the assessee had mad…

DCIT, Ltu-2, Kolkata vs. M/S Century Plyboards (I), Ltd, Kolkata

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

ITA 2149/KOL/2019[2014-15]Status: DisposedITAT Kolkata04 Nov 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 10(34)Section 115JSection 14A

…been expressed by the coordinate Benches of this Tribunal in the following cases: 6 ITA No. 2149/Kol/2019 & C.O. No. 22/Kol/2020 M/s Century Plyboards (I) Ltd. A.Y. 2014-15 − Britannia Industries Ltd Vs DCIT (107 taxmann.com 138) − Bata India Ltd Vs DCIT (180 ITD 464) 9. Respectfully following the same, we are of the view that the ld. CIT(A) has rightly deleted the addition of Rs.34,29,000/- by the AO u/s 14A read with Rule 8D, while computing book profit u/s 115JB of the Act, therefore, for the reasons as aforesaid, we therefore do not find any reason to interfere with the order of the ld. CIT(A) and, we co…

14. Bata India Ltd. v. DCIT (180 ITD 464) — Cited in 15 Judgments | BharatTax