Axis Bank Ltd. v. ACIT

79 Taxmann.com 187Income Tax Appellate Tribunal2017#7163 most cited

What is Axis Bank Ltd. v. ACIT authority for?

Disallowance under section 14A is not warranted when investment in a partnership firm is made from substantial own funds, demonstrating that the expenditure is not attributable to earning exempt income.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2019 to 2025.

Also referred to as

Axis Bank Ltd. v. ACIT · section 14A · disallowance · exempt income · own funds · partnership firm · investment

Also reported as

175 ITD 245

Issues it is cited on

section 8d(2)(ii)section 14(2)section 8dsection 33bsection 134section 198section 80ia(5)section 197asection 14a(1)set off of lossessection 40(a)(ii)initial assessment year

Judgments citing Axis Bank Ltd. v. ACIT

The Dy.CIT, Central Circle-1, Vadodara vs. Pawan Edifice Pvt. Ltd., Vadodara

Appeals are partly allowed for

ITA 529/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD सुश्री सुचित्रा काम्बले, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष । BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.477-478/Ahd/2023 निर्धारण वर्ष / Assessment Years : (2013-14 & 2014-15) Pawan Edifice Pvt. Ltd., 224, Golden Trade Centre, Nr. S.T Depot, Vadodara-390002. बनाम / v/s. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Vadodara. स्थायी लेखा सं./PAN: AADCS3122R And आयकर अपील सं/ITA No.529/Ahd/2023 न…

Pawan Edifice Pvt. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

ITA 477/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD सुश्री सुचित्रा काम्बले, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष । BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.477-478/Ahd/2023 निर्धारण वर्ष / Assessment Years : (2013-14 & 2014-15) Pawan Edifice Pvt. Ltd., 224, Golden Trade Centre, Nr. S.T Depot, Vadodara-390002. बनाम / v/s. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Vadodara. स्थायी लेखा सं./PAN: AADCS3122R And आयकर अपील सं/ITA No.529/Ahd/2023 न…

Infiben Avenues Ltd (Formerly Infibeam Incorporation Ltd., Ahmedabad vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 108/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.108/Ahd/2022 (Assessment Year: 2017-18) Infibeam Avenues Ltd. Vs. Principal Commissioner of (Formerly known as Infibeam Income Tax, Incorporation Ltd.), Ahmedabad-1 9th Floor, “A” Wing, Gopal Palace, Opp. Ocean Park, Nehrunagar, Satellite Road, Ahmedabad-380015 [PAN No.AACCI3501P] (Appellant) .. (Respondent) Appellant by : Shri Aseem L. Thakkar, A.R. Respondent by: Shri A.P. Singh, CIT DR 01.10.2024 Date of Hearing Date of Pronouncement 14.10.2024 O R D E…

Deep Industries Ltd., Ahmedabad vs. Dy. Commissioner of Income Tax, (OSD), Ahmedabad

In the result the assessee’s appeal is partly allowed

ITA 788/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2009-10
For Appellant: Shri Ketan Shah, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Deep Industries Ltd., Dy. CIT(OSD), C/o. Ketan H. Shah, Range-1, Advocate 903, Sapphire Vs Ahmedabad-9 Complex, (Respondent) C.G. Road, Navrangpura, Ahmedabad-9 PAN: AAACD6915E (Appellant) Assessee by: Shri Ketan Shah, A.R. & Shri Aman Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the…

M/S. Nirma Credit & Capital P. Ltd., Ahmedabad vs. The ITO, Ward-3(1)(1), Ahmedabad

In the result the assessee’s appeal is partly allowed

ITA 1420/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2009-10

Bench: Itat, Ahmedabad Regarding Disallowances Made Under Section 14A Of The Act. The Itat Vide Order Dated 15-03-2003 Allowed Substantial Relief To The Assessee & Restored The Matter Back To The File Of The Assessing Officer With The Following Observations:

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Nirma Credit & Capital ITO, Pvt. Ltd. Nirma House, Ward-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN5351J (Respondent) (Appellant) Assessee by: Shri Bandish Soparkar, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 20-04-2022 Date of pronouncement : 15-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income T…

M/S. Chambal Fertilizers and Chemicals Limited, Kota vs. Assistant Commissioner of Income Tax, Circle-2, Kota

In the result, appeal of the revenue is dismissed

ITA 744/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 May 2022AY 2014-15
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…M/s. Chambal Fertilizers & Chemicals Ltd. submits that there can be no disallowance under the provisions of section 14A of the Act. 15.12. Reliance is placed on the decision of the co-ordinate bench in the case of ACIT v. A.U. Financiers (India) Ltd (2009) 175 ITD 245 (Jaipur trib.) which held that when investments in subsidiary companies has been made out of fresh capital raised during relevant year and there has been no dividend income in respect of investment in subsidiary, the said investment would not form part of disallowance under section 14A of the Act. 15.13. The Special Bench of the Tribunal in AC…

Chambal Fertilisers and Chemicals Limited, Kota vs. ACIT, Kota

In the result, appeal of the revenue is dismissed

ITA 291/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 May 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…M/s. Chambal Fertilizers & Chemicals Ltd. submits that there can be no disallowance under the provisions of section 14A of the Act. 15.12. Reliance is placed on the decision of the co-ordinate bench in the case of ACIT v. A.U. Financiers (India) Ltd (2009) 175 ITD 245 (Jaipur trib.) which held that when investments in subsidiary companies has been made out of fresh capital raised during relevant year and there has been no dividend income in respect of investment in subsidiary, the said investment would not form part of disallowance under section 14A of the Act. 15.13. The Special Bench of the Tribunal in AC…

Chambal Fertilisers and Chemicals Limited, Kota vs. DCIT, Kota

In the result, appeal of the revenue is dismissed

ITA 201/JPR/2017[2012-13]Status: DisposedITAT Jaipur13 May 2022AY 2012-13
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…M/s. Chambal Fertilizers & Chemicals Ltd. submits that there can be no disallowance under the provisions of section 14A of the Act. 15.12. Reliance is placed on the decision of the co-ordinate bench in the case of ACIT v. A.U. Financiers (India) Ltd (2009) 175 ITD 245 (Jaipur trib.) which held that when investments in subsidiary companies has been made out of fresh capital raised during relevant year and there has been no dividend income in respect of investment in subsidiary, the said investment would not form part of disallowance under section 14A of the Act. 15.13. The Special Bench of the Tribunal in AC…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5232/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5231/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5230/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4904/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4903/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4902/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

M/S Niit Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA.No.2801/Del

ITA 2801/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Tejasvi Jain, C.A. &For Respondent: Shri Sankar Naskar, Sr. D.R
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.376/Del./2014 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT (LTU), 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-16(1), Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) ITA.No.2801/Del./2017 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT, 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-20, Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) Shri Rohit Jain, Advocate For Assessee : Shri Te…

M/S. Niit Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, ITA.No.2801/Del

ITA 376/DEL/2014[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Tejasvi Jain, C.A. &For Respondent: Shri Sankar Naskar, Sr. D.R
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.376/Del./2014 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT (LTU), 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-16(1), Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) ITA.No.2801/Del./2017 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT, 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-20, Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) Shri Rohit Jain, Advocate For Assessee : Shri Te…

Axis Bank Ltd. v. ACIT (79 Taxmann.com 187) — Cited in 16 Judgments | BharatTax