How many judgments cite ACIT v. Crompton Greaves Ltd.?

41 judgments on BharatTax cite ACIT v. Crompton Greaves Ltd. (111 Taxmann.com 338), spanning 2021 to 2025.

Which sections of the Income Tax Act does ACIT v. Crompton Greaves Ltd. come up under?

It is most often cited in judgments turning on Section 35(2AB), Section 14A, Section 8D, Section 32(1)(iia), Section 35(3), Section 143(3).

ACIT v. Crompton Greaves Ltd.

111 Taxmann.com 338Income Tax Appellate Tribunal2019#2896 most cited

What is ACIT v. Crompton Greaves Ltd. authority for?

No disallowance under Section 14A is warranted if the Assessing Officer fails to record any finding regarding the incurrence of expenditure by the assessee for earning exempt income. The mere presence of sufficient interest-free funds in excess of interest-bearing funds does not automatically lead to a disallowance under Section 14A if no expenditure is linked to earning exempt income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

ACIT v. Crompton Greaves Ltd. · Section 14A · exempt income · disallowance · interest free funds · expenditure · dividend income · Assessing Officer finding

Also reported as

181 ITD 40

Sections most often in play

Section 35(2AB)Section 14A Section 8D Section 32(1)(iia)Section 35(3)Section 143(3)Section 148 Section 40(a)(i)

Issues it is cited on

section 8d(2)(ii)section 35(1)(i)scientific research expenditure section 92f(ii)section 35ab section 2(42c)section 92f(v)weighted deduction section 35(2ab)section 80hhe section 80ia(1)section 92(1)

Judgments citing ACIT v. Crompton Greaves Ltd.

Jt.Commissioner of Income Tax (OSD) Circle-8(1)(1), Mumbai vs. Reliance Life Sciences P.Ltd, Navi Mumbai

Accordingly, we hold so. Thus, we reverse the order of Assessing Officer in curtailing the deduction claimed under section 35(2AB) of the Act by ₹ 6,75,000/-. Thus, grounds of appeal No.10.1, 10.2 ...

ITA 2130/MUM/2018[2011-12]Status: DisposedITAT Mumbai16 Feb 2021AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आयकरअपीलसं./ I.T.A. No. 4957 & 6434/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2013-14) M/S Reliance Life Acit-8(1)(1), R. No. 624, 6Th Floor, Science Pvt. Ltd. बिधम/ R-282, Dhirubhai M. K. Road, Aayakar Bhavan, Ambani Estate, Ttc Vs. Mumbai-400 020 Are Of Midc, Rabale Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabcr7594L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.2130/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2011-12) M/S Reliance Life Jt.Cit (Osd)-8(1)(1), R. No. 624, 6Th Floor, Science Pvt. Ltd. बिधम/ R-282, Dhirubhai M. K. Road, Aayakar Ambani Estate, Ttc Bhavan, Vs. Are Of Midc, Mumbai-20 Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabcr7594L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 14ASection 43Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAVISH SOOD, JM आयकरअपीलसं./ I.T.A. No. 4957 & 6434/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2013-14) M/s Reliance Life ACIT-8(1)(1), R. No. 624, 6th floor, Science Pvt. Ltd. बिधम/ R-282, Dhirubhai M. K. Road, Aayakar Bhavan, Ambani Estate, TTC Vs. Mumbai-400 020 Are of MIDC, Rabale Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ PAN No. AABCR7594L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.2130/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2011-12) M/s Reliance Life Jt.CIT (OSD)-8(1)(1),…