Which sections of the Income Tax Act does 289 (Delhi), Williamson Financial Services Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 253(3), Section 43B, Section 10(34).

289 (Delhi), Williamson Financial Services Ltd. v. CIT

Q: How many judgments cite 289 (Delhi), Williamson Financial Services Ltd. v. CIT?

25 judgments on BharatTax cite 289 (Delhi), Williamson Financial Services Ltd. v. CIT (166 Taxmann.com 607), spanning 2024 to 2026.

166 Taxmann.com 607Reported decision2024#4629 most cited

What is 289 (Delhi), Williamson Financial Services Ltd. v. CIT authority for?

The explanation inserted to Section 14A of the Income Tax Act, 1961, by the Finance Act, 2022, is prospective in nature and not retrospective.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Williamson Financial Services Ltd. v. CIT · 2024 · Section 14A · Finance Act 2022 · prospective amendment · explanation to section 14A · disallowance under section 14A · Rule 8D

Sections most often in play

Section 14A Section 143(3)Section 8D Section 253(3)Section 43B Section 10(34)Section 143(2)Section 250

Issues it is cited on

section 10(33)section 80g(2)(a)section 80ab retention money section 80g(2)section 253(3)dividend distribution tax initial assessment year disallowance under section 14a section 80ia(4)section 80c extension of limitation

Judgments citing 289 (Delhi), Williamson Financial Services Ltd. v. CIT

DSP INVESTMENT MANAGERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 3(1)(1), MUMBAI

ITA 3925/MUM/2023[2021-22]Status: DisposedITAT Mumbai13 Feb 2026AY 2021-22

Bench: Ms. Kavitha Rajagopal & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Annavaram Kosuri, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3925/MUM/2023 Assessment Year: 2021-22 DSP Finance Pvt. Ltd., (Formerly known as DSP Investment Managers Pvt Ltd.), 10th Floor, Mafatlal Centre, Nariman Point, Mumbai – 400 021 (PAN : AAACD3069K) (Appellant) Deputy Commissioner of Income Tax – 3(1)(1),Mumbai (Respondent) Present for: Assessee : None Revenue : Shri Annavaram Kosuri, Sr. DR Date of Hearing : 23.01.2026 Date of Pronouncement : 13.02.2026 ORDER PER GIRISH AGRAWAL, ACCOUNTANT ΜEMBER The present proceed…

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Deputy Commissioner of Adani Logistics Ltd, Income Tax, Adani Corporate House, Circle – 1(1)(1), Shantigram, S G Highway, Ahmedabad - 380015 Nr. Vaishnodevi Circle, Vs. Ahmedabad, Gujarat - 382421 [PAN – AABCI4157J] (Appellant) (Respondent) Assessee by Shri Dhrunal Bhatt, AR Revenue by Shri R P Rastogi, CIT-D.R Date of Hearing 05.02.2026 Date of Pronouncement 12.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. HDB FINANCIAL SERVICES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1507/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Deputy Commissioner of HDB Financial Services Income Tax, Limited, 2nd Floor, Radhika, Circle 2 1 1, 4th Floor, Aaykar Bhavan, Law Gardena Road, Vejalpur, Navrangpura, Vs. Anandnagar Road, Ahmedabad – 380 009 Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCH 8761 M] (Appellant) (Respondent) Assessee by Shri Biren Shah, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of Hearing 18.09.2025 Date of Pronouncement 16.10.2025 O R D…

ACIT, RANGE-1, LUCKNOW vs. M/S MAHENDRA EDUCATIONAL PVT. LTD., LUCKNOW

In the result, the appeal is dismissed for statistical purposes

ITA 433/LKW/2020[2017-18]Status: DisposedITAT Lucknow15 Oct 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 14ASection 68

…I.T.A. No.433/Lkw/2020 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.433/Lkw/2020 Assessment year:2017-18 A.C.I.T., Vs. M/s Mahendra Educational Pvt. Range-1, Ltd., CP-9, Faizabad Road, Lucknow. Vijyant Khand, Gomti Nagar, Lucknow-226 010 PAN:AAFCM9405P (Appellant) (Respondent) Appellant by Shri Mahendra Kumar, F.C.A. Respondent by Shri Prajesh Srivastava, Sr. D.R. O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.433/Lkw/2020 has been fi…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) VADODARA, VADODARA vs. M/S. INOX WIND ENERGY LIMITED, VADODARA

In the result, the appeal filed by the Revenue stands dismissed

ITA 654/AHD/2025[2015]Status: DisposedITAT Ahmedabad26 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.654/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 The Deputy Commissioner M/S. Inox Wind Energy Of Income Tax, बनाम/ Limited, V/S. Circle-1(1)(1), Abs Tower S. No.1837 & Vadodara. 1834, Op Road, Vadodara-390007. (Gujarat) "थायी लेखा सं./Pan: Aafc14628K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Rignesh Das, Cit-Dr Assessee By : Shri Bandish Soparkar, Ar सुनवाई की तारीख/Date Of Hearing : 21/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “The Cit(A)”] Dated 27.01.2025, Arising Out Of The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], On 18.12.2017 For The Assessment Year 2015-16. Dcit Vs. Inox Wind Energy Limited Assessment Year 2015-16

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.654/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 The Deputy Commissioner M/s. Inox Wind Energy of Income Tax, बनाम/ Limited, v/s. Circle-1(1)(1), ABS Tower S. No.1837 and Vadodara. 1834, Op Road, Vadodara-390007. (Gujarat) "थायी लेखा सं./PAN: AAFC14628K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by :…

COMPACT AGENCIES PVT. LTD.,,KOLKATA vs. DCIT/ACIT, CIRCLE 3(1), , KOLKATA

Appeal of the assessee is allowed

ITA 1259/KOL/2025[2018-2019]Status: DisposedITAT Kolkata13 Aug 2025AY 2018-2019

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

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1259/Kol/2025 (Assessment Year 2018-2019) Compact Agencies Pvt. Ltd., Room No. 1A, 20B, West Bengal, East India House, BBD Bag, West Bengal - 700069 [PAN: AADCC6607K] ……..…...…………….... Appellant vs. DCIT/ACIT, Circle – 3(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date of concludin…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 792/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 PAN : AAACB6134D v/s ACIT, Circle – 6(1)(1), ……………… Respondent Mumbai ACIT, Circle – 6(1)(1), Mumbai ............... Appellant v/s Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ……………. Respondent Mumbai - 400013 PAN : AAACB6134…

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

ITA 494/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.494/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\nMumbai - 400013\nAppellant\nPAN: AAACB6134D\nv/s\nRespondent\nACIT, Circle – 6(1)(1),\nMumbai\nITA No.792/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\n…

ALTFORT MERCHANTS PVT. LTD., ,KOLKATA vs. ITO, WARD 1(1), KOLKATA

In the result, appeal filed by the assessee is allowed

ITA 834/KOL/2025[2015-2016]Status: DisposedITAT Kolkata04 Jul 2025AY 2015-2016

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 834/KOL/2025 (Assessment Year 2015-16) Altfort Merchants Pvt. Ltd., Room No. 320, 3rd Floor, 7/1A, Grant Lane - 700012 [PAN: AAICA9847L] ……..…...…………….... Appellant vs. Income Tax Officer, Ward 1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................. Respondent Appearances by: Assessee represented by : Sunil Surana, FCA Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR Date of concluding the hearing : 24.0…

SWELECT ENERGY SYSTEMS LIMITED FORMERLY SWELECT SOLAR ENERGY PRIVATE LIMITED,CHENNAI vs. INCOME TAX OFFICER CORP WARD 6 (4), CHENNAI

ITA 472/CHNY/2025[2014-15]Status: DisposedITAT Chennai16 Jun 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:472/Chny/2025 निर्धारण वर्ष/Assessment Year:2014-15 Swelect Energy Systems Limited, The Income Tax Officer, Formerly Swelect Solar Energy Pvt. Vs. Corporate Ward 6(4) Ltd., Chennai. 'Swelect House', No.5, P.S. Sivasamy Salai, Mylapore, Chennai – 600 004. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Pan: Aadcn 3843J अपीलार्थी की ओर से/Appellant By : Shri Suhrith Parthasarathy, Advocate (Through Virtual Mode) प्रत्यर्थी की ओर से/Respondent By : Ms. Sita Krishnamoorthy, Jcit सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 16.06.2025 आदेश /O R Der Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Addl/Jcit(A)-3, Delhi Dated 18.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2014-15.

For Appellant: Shri Suhrith Parthasarathy, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:472/CHNY/2025 निर्धारण वर्ष/Assessment Year:2014-15 Swelect Energy Systems Limited, The Income Tax Officer, Formerly Swelect Solar Energy Pvt. Vs. Corporate Ward 6(4) Ltd., Chennai. 'Swelect House', No.5, P.S. Sivasamy Salai, Mylapore, Chennai – 600 004. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) PAN: AADCN 3843J अपीलार्थी की ओर से/A…

INDUS VALLEY PROPERTIES PRIVATE LIMITED,KABRA EXCELCIOR vs. INCOME TAX OFFICER WARD 3(1)(4) BANGALORE, BANGALORE,

In the result, the appeal filed by the assessee is allowed

ITA 81/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 M/s. Indus Valley Properties Private Limited, Vs. The Income Tax Officer, No.6/A, 2nd Floor, Kabra Excelcior, Ward 3(1)(4), 7th Cross, 1st Block, Koramangala, Bangalore. Bangalore – 560 034. PAN: AACCI 4810M APPELLANT RESPONDENT Appellant by : Shri Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.06.2025 Date of Pronouncement : 09.06.2025 O R D E R 1. This appeal is filed by Indus Valley Properties Pvt. Ltd., (the assesse…

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 229/LKW/2020[2011-12]Status: DisposedITAT Lucknow16 May 2025AY 2011-12