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)

DCIT Circle- 1, Ltu, New Delhi vs. Mawana Sugar Ltd., New Delhi

Appeal is partly allowed as above and the appeal of the Revenue is dismissed as above

ITA 5984/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Apr 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 115JSection 14ASection 36(1)(iii)

…ce of Rs.1,98,44,735/-. 41. Aggrieved assessee preferred an appeal before the ld. CIT (A). Ld. CIT (A) observed that the issue is covered in favour of the assessee by the decision of Hon'ble jurisdictional High Court in the case of Cheminvest Ltd. reported in 378 ITR 33 holding that a disallowance u/s 14A cannot be made, if there is no exempt dividend income. Accordingly, ld. CIT (A) deleted the addition made by the Assessing Officer. 42. Aggrieved Revenue is in appeal before us and the ld. DR of the Revenue relied on the order of the Assessing Officer. 43. On the other hand, ld. AR of the assessee submitted that…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2901/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Apr 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14)

Section 115JSection 143(3)Section 14ASection 263

…ia Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 61 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the SLP filed in the case of IL & FS Energy Development Co. Ltd. (supra). 8. The judgment of the Hon'ble Calcutta High Court Judgment in the case of…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2900/CHNY/2024[2011]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.V.Justin, CITFor Respondent: Mr. S.Muralidhar, FCA &

Section 115JSection 143(3)Section 144Section 14ASection 263

…Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the SLP filed in the case of IL & FS Energy Development Co. Ltd. (supra). 8. The judgment of the Hon’ble Calcutta High Court Judgment in the case of PCIT…

Ndtv Networks Ltd., New Delhi vs. DCIT, Circle- 18(1), New Delhi

Appeal is partly allowed

ITA 6647/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2014-15 Ndtv Networks Ltd., Vs. Dcit, 207, Okhla Industrial Estate, Circle-18(1), Phase-Iii, New Delhi New Delhi Pan: Aadcn3073A (Appellant) (Respondent)

Section 143(3)Section 14ASection 2(13)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 NDTV Networks Ltd., Vs. DCIT, 207, Okhla Industrial Estate, Circle-18(1), Phase-III, New Delhi New Delhi PAN: AADCN3073A (Appellant) (Respondent) Assessee by Sh. Kanchan Kaushal, Adv. Ms. Tanya, Adv. Department by Sh. Amit Katoch, Sr. DR Date of hearing 26.03.2025 Date of pronouncement 04.04.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Ap…

Income Tax Officer, Ward-9(1), Kolkata vs. Manish Company Private Limited, Kolkata

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

ITA 181/KOL/2024[2018-19]Status: DisposedITAT Kolkata03 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 14ASection 68

…iary No. 2755 of 2019 dismissed the SLP of the Revenue on merits and held that no disallowance could be made u/s14A when no exempt income is earned. 5.2. Hon’ble Supreme Court, in April 2019 dismissed the Revenues SLP in case of Cheminvest Ltd. vs CIT (2015) (378 ITR 33) following the decision of the Delhi High Court held that no question of law arose from the order of the Income-tax Appellate Tribunal, thereby deleting the disallowance under section 14A of the Income-tax Act 1961 in absence of any exempt income. Similar view was held by the Apex court and SLP filed by the Revenue was dismissed in the case of CIT…