What is Cheminvest Ltd. v. CIT authority for?

A disallowance under Section 14A of the Income-tax Act, 1961, for expenditure incurred in relation to exempt income cannot be made if the assessee has not earned any exempt income during the relevant previous year.

How many judgments cite Cheminvest Ltd. v. CIT?

1,569 judgments on BharatTax cite Cheminvest Ltd. v. CIT (378 ITR 33), spanning 2015 to 2026.

Which sections of the Income Tax Act does Cheminvest Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 115JB, Section 250, Section 1961.

Cheminvest Ltd. v. CIT (378 ITR 33)

A.C.I.T., Circle -3, Srinagar vs. M/S Khyber Industries Pvt . Ltd, Srinagar

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

ITA 646/ASR/2017[2014-15]Status: DisposedITAT Amritsar09 Oct 2019AY 2014-15

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryita No.646(Asr)/2017 Assessment Year:2014-15

For Appellant: Sh. Amar Pal Meena (Ld. DR)For Respondent: Sh. P. K. Mishra (Ld. CA)

Section 14ASection 250(6)Section 36(1)(iii)

…w of Circular No.5/2014 dated 11.02.2014. We have given our thoughtful consideration to the determination qua instant issue by the Ld. CIT(A) who while considering various judgments passed by the various High Courts specifically Cheminvest Ltd. vs. CIT [2015] 378 ITR 33 (Delhi) wherein it has been held that Sec.14A will not apply if no exempt income is received or receivable during the relevant previous year. The Ld. CIT(A) came to conclusion that issue of application of Sec.14A of the Act has already been decided and now judicial position is settled. Thus, no further adjudication is required as the case of the a…

Tata Metaliks Limited, Kolkata vs. DCIT, Circle - 3(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 788/KOL/2018[2012-13]Status: DisposedITAT Kolkata04 Oct 2019AY 2012-13

For Appellant: Shri Ashish Agarwal &For Respondent: Shri Radhey Shyam, CIT

Section 115JSection 43B

…er (A.O) and later the CIT(A) made the disallowance by taking into account only the investment patterns of the assessee for the concerned assessment. The ITAT relied upon the ruling of this Court in Cheminvest Limited vs. Commissioner of Income Tax-VI, (2015) 378 ITR 33 which ruled in the absence of any exempt I.T.A No.788/Kol/2018 & I.T.A No.1143/Kol/2018 Tata Metaliks Ltd. Assessment Year: 2012-13 income, disallowance under Section 14A of the Act of any amount was not permissible. Since the decision in Cheminvest Limited (supra) was followed, there is no substantial question of law that requires consideration.”…

DCIT, Circle - 3(1), Kolkata vs. M/S. Tata Metaliks Limited, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1143/KOL/2018[2012-13]Status: DisposedITAT Kolkata04 Oct 2019AY 2012-13

For Appellant: Shri Ashish Agarwal &For Respondent: Shri Radhey Shyam, CIT

Section 115JSection 43B

…er (A.O) and later the CIT(A) made the disallowance by taking into account only the investment patterns of the assessee for the concerned assessment. The ITAT relied upon the ruling of this Court in Cheminvest Limited vs. Commissioner of Income Tax-VI, (2015) 378 ITR 33 which ruled in the absence of any exempt I.T.A No.788/Kol/2018 & I.T.A No.1143/Kol/2018 Tata Metaliks Ltd. Assessment Year: 2012-13 income, disallowance under Section 14A of the Act of any amount was not permissible. Since the decision in Cheminvest Limited (supra) was followed, there is no substantial question of law that requires consideration.”…

ITO, New Delhi vs. M/S. Pushpanjli Fincon Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2216/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Oct 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt. Sulekha Verma, CIT-D.RFor Respondent: Shri Gautam Jain, Adv

Section 143(3)Section 14ASection 36Section 57

…ere is no dividend income received during the year. The Assessing Officer had relied upon the decision of ITAT Delhi Bench in the case of Cheminvest which has now been reversed by Hon’ble Delhi High Court in the case of Cheminvest Ltd. vs. CIT, as reported in 378 ITR 33 (Del) wherein it has been held that disallowance u/s. 14A will not apply if there is no exempt income regarding other alternative disallowance made by the ld. Assessing Officer, was in the following manner: - “(i) Since the assessee is not an NBFC and its business activities relates to consultancy in financial matters, the interest is not allowabl…

The Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada vs. Kapil Infra Avenues Private Limited, Vijayawada

In the result, appeal filed by the Revenue is dismissed

ITA 141/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-2(1), Vs. M/S. Kapil Infra Avenues Pvt. Vijayawada. Ltd., D.No. 40-14-3/1, Chandramouli Puram, Near Benz Circle, Vijayawada. Pan No. Aadck 4944 P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR

Section 143(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER DCIT, Circle-2(1), vs. M/s. Kapil Infra Avenues Pvt. Vijayawada. Ltd., D.No. 40-14-3/1, Chandramouli Puram, Near Benz Circle, Vijayawada. PAN No. AADCK 4944 P (Appellant) (Respondent) Assessee by : None Department by : Smt. Suman Malik – Sr.DR Date of hearing : 03/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Income Tax (…

ITO, New Delhi vs. M/S. Incredible Capital Ltd., New Delhi

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

ITA 3315/DEL/2016[2013-14]Status: DisposedITAT Delhi24 Sept 2019AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2013-14 Ito, Vs Incredible Capital Ltd., Ward-12(2), 8/19, Ground Floor, New Delhi,. Smile Chamber, Wea, Karol Bagh, New Delhi. Pan: Aabci4307C (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Dr. Vijay Kumar Chadha, Sr. Dr Date Of Hearing : 12.09.2019 Date Of Pronouncement : 24.09.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Dated 25Th April, 2016 Of The Cit(A)-4, New Delhi Relating To Assessment Year 2013-14. 2. Deletion Of Addition Of Rs.4,26,82,986/- Made By The U/S 14A Is The Only Issue Raised By The Revenue In The Grounds Of Appeal. [[[[ 3. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Providing Financial Services & Other Allied Activities. It Filed Its Return Of Income On 18Th March, 2014, Declaring Total Income Of Rs.54,21,430/-. During The Assessment Proceedings, The Assessing Officer Noted That The Assessee Company Has Paid Interest Amounting To Rs.4,26,82,986/- Which Included Interest

For Appellant: Shri Lalit Mohan, CAFor Respondent: Dr. Vijay Kumar Chadha, Sr. DR

Section 14A

…ade disallowance of Rs.4,26,82,986/- under the provisions of section 14A of the IT Act. 4. In appeal, the ld.CIT(A), relying on the decisions of the Hon'ble Delhi High Court in the case of CIT vs. Holcim India (P) Ltd., in the case of Cheminvest Ltd. vs. CIT 61 Taxmann.com 118 and various other decisions, deleted the addition on the ground that the assessee has not received any exempt income during the year. Further, he also held that the Assessing Officer has not ascertained the correctness of the claim of the assessee in respect of the expenditure incurred or not incurred in 2 relation to the income which does…

Tata Advanced Systems Limited, Mumbai vs. DCIT -1(3)(2), Mumbai

Appeal is allowed for statistical purposes

ITA 2708/MUM/2018[2013-14]Status: DisposedITAT Mumbai23 Sept 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 2708/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14)

For Appellant: Shir Arati Vissanji, ARFor Respondent: Shri Rajesh Kumar Mishra, DR

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

…Hon’ble Bombay High Court in the case of Pr. CIT vs. Ballarpur Industries Limited in Income Tax Appeal No. 51 of 2016, wherein this issue has been considered following the judgment of Hon’ble Delhi High Court in the case of Chem invest Limited vs. CIT (2015) 378 ITR 33 (Delhi) held as under: - “On hearing the learned Counsel for the Department and on a perusal of the impugned orders, it appears that both the Authorities have recorded a clear finding of fact that there was no exempt income earned by the assessee. While holding so, the Authorities relied on the judgment of the Delhi High Court in Income Tax Appea…

DCIT-1(3)(2), Mumbai vs. Tata Advanced Systems Limited, Mumbai

Appeal is allowed for statistical purposes

ITA 2191/MUM/2018[2013-14]Status: DisposedITAT Mumbai23 Sept 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 2708/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14)

For Appellant: Shir Arati Vissanji, ARFor Respondent: Shri Rajesh Kumar Mishra, DR

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

…Hon’ble Bombay High Court in the case of Pr. CIT vs. Ballarpur Industries Limited in Income Tax Appeal No. 51 of 2016, wherein this issue has been considered following the judgment of Hon’ble Delhi High Court in the case of Chem invest Limited vs. CIT (2015) 378 ITR 33 (Delhi) held as under: - “On hearing the learned Counsel for the Department and on a perusal of the impugned orders, it appears that both the Authorities have recorded a clear finding of fact that there was no exempt income earned by the assessee. While holding so, the Authorities relied on the judgment of the Delhi High Court in Income Tax Appea…

Bydesign India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1749/BANG/2019[2016-17]Status: DisposedITAT Bangalore20 Sept 2019AY 2016-17

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Dr Shankar Prasad, K, Addl.CIT

Section 14ASection 32

…particular year. Further, recently, The Honorable Bangalore Bench of ITAT in case of Ambuthirtha Power Private Limited in ITA 243/Bang/2016 vide order dated 7.7.2017 relying on the judgement of Honorable High Court of Delhi in the case of Cheminvest Limited (378 ITR 33 (Del) held that if there is no actual receipt of exempt income then no disallowance of expenses can be made under section 14A of the Act read with rule 8D of the Income-Tax rules. It is an Undisputed fact that during the current financial year relevant to the assessment year has not earned any exempt income. Respectfully the following jurisdiction…

Aditya Birla Retail Ltd, Mumbai vs. Pr CIT 9, Mumbai

In the result, appeal of the assessee is allowed

ITA 3214/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Sept 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaditya Birla Retail Ltd., Principle Cit-9 86/92 Skyline Icon, 5Th & 6Th Room No. 214, 2Nd Floor, Floor, Near Mittal Industrial Vs. Aayakar Bhavan, M.K. Estate, Andheri (East), Road, Mumbai 400 020 Mumbai 400 059 Pan – Aaacp2678Q Appellant Respondent Appellant By : Shri Yogesh Thar/Ms. Niyanta Mehta & Manish Shah (Ar’S) Respondent By : Shri R.P. Meena (Cit-Dr)

For Appellant: Shri Yogesh Thar/Ms. Niyanta Mehta and Manish Shah (AR’s)For Respondent: Shri R.P. Meena (CIT-DR)

Section 142(1)Section 143Section 143(3)Section 14ASection 254(1)Section 263Section 40

…de in absence of exempt income, there is no question of order being erroneous or prejudicial to the interest of revenue. In support of his submission, the ld. AR of the assessee relied upon the decision of Hon’ble Delhi High Court in Cheminvest Ltd. Vs. CIT [378 ITR 33 (Del.)], CIT vs. Delite Enterprises (ITA No. 110/2009 (Bom), CIT vs. Holcim India (P.) Ltd. 9 ITA No. 3214/Mum/2015-Aditya Birla Retail Ltd. (57 taxmann.com 28) (Del.), Redington (India) Ltd. Vs. ACIT [392 ITR 633 (Madras)], CIT vs. Chettinad Logistics (P.) Ltd. [80 taxmann.com 221 (Madras)], DCIT vs. M/s. Apex Realty Pvt. Ltd. (ITA No. 285…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा , "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SHRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Assessee`s Appeals ITA No. 5/GAU/2014- Assessment Year 2007-08 ITA No. 6/GAU/2014- Assessment Year 2008-09 ITA No. 7/GAU/2014- Assessment Year 2009-10 ITA No. 8/GAU/2014- Assessment Year 2010-11 ITA No. 89/GAU/2016-Assessment Year 2011-12 ITA No. 90/GAU/2016-Assessment Year2012-13 ITA No. 27/GAU/2017- Assessment Year 2013-14 Numaligarh Refinery Limited The Dy. Commissioner of Income 122A, G.S. Road, Ch…

Cheminvest Ltd. v. CIT

What is Cheminvest Ltd. v. CIT authority for?

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Issues it is cited on

Judgments citing Cheminvest Ltd. v. CIT

A.C.I.T., Circle -3, Srinagar vs. M/S Khyber Industries Pvt . Ltd, Srinagar

Tata Metaliks Limited, Kolkata vs. DCIT, Circle - 3(1), Kolkata

DCIT, Circle - 3(1), Kolkata vs. M/S. Tata Metaliks Limited, Kolkata

ITO, New Delhi vs. M/S. Pushpanjli Fincon Pvt. Ltd., New Delhi

The Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada vs. Kapil Infra Avenues Private Limited, Vijayawada

ITO, New Delhi vs. M/S. Incredible Capital Ltd., New Delhi

Tata Advanced Systems Limited, Mumbai vs. DCIT -1(3)(2), Mumbai

DCIT-1(3)(2), Mumbai vs. Tata Advanced Systems Limited, Mumbai

Bydesign India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

Aditya Birla Retail Ltd, Mumbai vs. Pr CIT 9, Mumbai

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati