414 ITR 122 (Del) (iii) PCIT v. Mcdonald India P Ltd.

101 Taxmann.com 86High Court2019#2494 most cited

What is 414 ITR 122 (Del) (iii) PCIT v. Mcdonald India P Ltd. authority for?

Disallowance under Section 14A cannot be made if the assessee has not received any exempt income during the relevant assessment year. The mere possibility of earning exempt income does not trigger disallowance.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Mcdonald India P Ltd. · section 14A · disallowance · exempt income not received · no exempt income · Delhi High Court · 101 Taxmann.com 86 · section 14a(3)

Also reported as

261 Taxmann 233

Sections most often in play

Section 14ASection 144ASection 4Section 5Section 1961Section 2022Section 35(1)(i)Section 35(2AB)

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 36(l)(va)section 36(l)(iii)section 36(l)r&d expenditurestatutory duessection 270a(9)mat creditstrategic investmentsection 144a

Judgments citing 414 ITR 122 (Del) (iii) PCIT v. Mcdonald India P Ltd.

SAURASHTRA CEMENT LIMITED,PORBANDAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 307/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.307/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner Of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 Pan : Aahfs5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Vimal Desai, Ld.Ar राज" की ओर से/Revenue By : Shri Sanja Punglia, Ld. Cit-Dr सुनवाई की तारीख/Date Of Hearing : 16/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/01/2026 Order

For Appellant: Shri Vimal Desai, ld.ARFor Respondent: Shri Sanja Punglia, Ld. CIT-DR
Section 143(3)Section 14ASection 263Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.307/RJT/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 PAN : AAHFS5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Vimal Desai, ld.AR राज" की ओर से/Revenue by : Shri Sanja Punglia, L…

SAHAJANAND TECHNOLOGIES PRIVATE LIMTED,SURAT vs. THE ACIT, CENTRAL CIRCLE-4, SURAT., SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 255/SRT/2025[2018-19]Status: DisposedITAT Surat23 Sept 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.255/Srt/2025 Assessment Year: 2018-19 (Hybrid Hearing) Sahajanand Technologies Pvt. Assistant Commissioner Of बनाम/ Ltd. Income-Tax, Central Circle-4, Vs. Building A1, Sahajanand Surat, Aaykar Bhawan, Majura Estate Vakharia Wadi, Nr. Gate, Surat-395 001 Dabholi Char Rasta, Surat- 395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcs 4343 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 11/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 23/09/2025

Section 143(3)Section 14ASection 250Section 35Section 35(1)(i)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.255/SRT/2025 Assessment Year: 2018-19 (Hybrid hearing) Sahajanand Technologies Pvt. Assistant Commissioner of बनाम/ Ltd. Income-tax, Central Circle-4, Vs. Building A1, Sahajanand Surat, Aaykar Bhawan, Majura Estate Vakharia Wadi, Nr. Gate, Surat-395 001 Dabholi Char Rasta, Surat- 395 004 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCS 4343 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh C. Shah, CA राज" की ओर से /Responde…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

DY. COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. JOHN DEERE INDIA PRIVATE LIMITED, PUNE

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

ITA 1910/PUN/2024[2015-16]Status: DisposedITAT Pune30 Dec 2024AY 2015-16

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkune
Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1910/PUN/2024 िनधा"रण वष" / Assessment Year: 2015-16 John Deere India Private DCIT, Circle-7, Pune. Vs. Limited, Tower-14, Magarpatta City, Cyber City, Hadapsar, I.E. SO, Pune- 411013. PAN : AAACJ4233B Appellant Respondent Revenue by : Shri Ramnath P. Murkune Assessee by : Shri Nikhil S. Pathak Date of hearing : 19.12.2024 Date of pronouncement : 30.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the Revenue is directed against the order…

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

ASST. COMMISSIONER OF INCOME-TAX 6(1)(2), MUMBAI, MUMBAI vs. INCRED HOLDINGS LIMITED (FORMERLY KNOWN AS KKR CAPITAL MARKETS INDIA LIMITED)., MUMBAI

ITA 4373/MUM/2024[2017-18]Status: DisposedITAT Mumbai17 Oct 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

ASST. COMMISSIONER OF INCOME-TAX 6(1)(2), MUMBAI, MUMBAI vs. INCRED HOLDINGS LIMITED (FORMERLY KNOWN AS KKR CAPITAL MARKETS INDIA LIMITED)., MUMBAI

In the result, appeals filed by the assessee in I

ITA 4366/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Oct 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Assistant Commissioner of Income-tax, Circle 6(3)(2), Unit No. 1203 Vs Mumbai 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलाथ"/ (Appellant)…

ASST. COMMISSIONER OF INCOME-TAX 6(1)(2), MUMBAI, MUMBAI vs. INCRED HOLDINGS LIMITED (FORMERLY KNOWN AS KKR CAPITAL MARKETS INDIA LIMITED)., MUMBAI

ITA 4365/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Oct 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

ASST. COMMISSIONER OF INCOME-TAX 6(1)(2), MUMBAI, MUMBAI vs. INCRED HOLDINGS LIMITED (FORMERLY KNOWN AS KKR CAPITAL MARKETS INDIA LIMITED)., MUMBAI

ITA 4364/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Oct 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

INCRED HOLDINGS LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(3)(1), MUMBAI

ITA 4254/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

INCRED HOLDINGS LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(3)(1), MUMBAI

ITA 4252/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

INCRED HOLDINGS LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(3)(2), MUMBAI

ITA 4250/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

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