Cheminvest Ltd. v. ITO

121 ITD 318Income Tax Appellate Tribunal2009#228 most cited

What is Cheminvest Ltd. v. ITO authority for?

Disallowance of expenses under Section 14A of the Income Tax Act can be made even when no exempt income has been earned or received by the assessee.

338

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Cheminvest Ltd. v. ITO · Section 14A · disallowance of expenses · exempt income · no exempt income earned · Section 115JB · expenditure for exempt income · ITAT Special Bench · Delhi Tribunal · 121 ITD 318

Also reported as

317 ITR 86124 TTJ 577

Sections most often in play

Section 14ASection 143(3)Section 37(1)Section 115JBSection 1962Section 143(2)Section 1961Section 250

Issues it is cited on

disallowance u/s 14asection 14adisallowance under section 14asection 115jbprevious yearcompanytransfersection 14indiabusinesstotal incomesection 143

Judgments citing Cheminvest Ltd. v. ITO

Entertainment Network (India) Ltd, Mumbai vs. Asst CIT RG 11(1), Mumbai

In the result, the appeals of the assessee in ITA No

ITA 852/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…with Rule 8D of Income Tax Rule, 1962 It may also be noted that Rule 8D is made applicable for the A. Y. 2008-09 which has also been upheld by the Supreme Court in the case of Godrej & Boyce Manufacturing & Trading Co. Further, in the case of Chemivest Ltd. (121 ITD 318) (SB) (DL) wherein it was held that what one has to see is whether any expenditure were incurred by an assessee in relation to an income that does not form part of total income of the assesses under this Act and if the answer is in affirmative then that expenditure cannot be allowed irrespective of the fact that it was allowable under different p…

ACIT 16(1), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

In the result, the appeals of the assessee in ITA No

ITA 812/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…with Rule 8D of Income Tax Rule, 1962 It may also be noted that Rule 8D is made applicable for the A. Y. 2008-09 which has also been upheld by the Supreme Court in the case of Godrej & Boyce Manufacturing & Trading Co. Further, in the case of Chemivest Ltd. (121 ITD 318) (SB) (DL) wherein it was held that what one has to see is whether any expenditure were incurred by an assessee in relation to an income that does not form part of total income of the assesses under this Act and if the answer is in affirmative then that expenditure cannot be allowed irrespective of the fact that it was allowable under different p…

Jt. CIT- (OSD), CC- 6(4), Mumbai vs. J.M.Baxi & Co., Mumbai

In the result, appeal of the revenue for the A

ITA 3492/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jun 2019AY 2014-15

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Jt.Cit(Osd), Vs. M/S. J.M. Baxi & Co., Cc-6(4), R.No.1926, 16, Bank Street, Fort 19Th Floor, Air India Building Mumbai – 400 001 Mumbai-400021 Pan/Gir No. Aaafj5198E (Appellant) .. (Respondent)

Section 143(3)Section 14A

…0,85,935/- as closing balance at the end of the year. The assessee has not earned any exempt income from these investments during the year. The AO, however placed his reliance on the decision of special Bench of ITAT Delhi in the case of Cheminvest Ltd vs ITO 317 ITR 86(AT) wherein it was held that the disallowance u/s 14A can be made even if no exempt income is actually earned or received during the year. However, this decision of Special Bench has been overruled by the Hon'ble Delhi High Court(378 ITR 33), wherein the Hon'ble High Court held categorically that section 14A will not apply if no exempt income is r…

ACIT, New Delhi vs. M/S Oil Industry Development Board, New Delhi

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

ITA 4417/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2019AY 2012-13

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2012-13

Section 10Section 14Section 14A

…t that there is a proximate relationship between office establishment expenditure and interest expenditure to the investment resulting income not chargeable to tax. ” Ld. CIT (A) relied upon order passed by the Tribunal in case of Cheminvest Limited vs. ITO - 124 TTJ 577 (Del.)(SB) by holding that, “if an expenditure is incurred in relation to income which does not form part of total income, it has to suffer disallowance irrespective of the fact whether any income is earned or not. ” However, this decision has been overruled by the Hon’ble Delhi High Court in Cheminvest Ltd. vs. CIT - (2015) 378ITR 33 (Delhi). So…

Suvarnyug Sahkari Bank Ltd, Pune vs. Deputy Commissioner of Income Tax

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

ITA 12/PUN/2017[2010-11]Status: DisposedITAT Pune07 Jun 2019AY 2010-11
For Appellant: Shri Vijay D. KhendeFor Respondent: Shri Rajesh Gawali
Section 143(3)Section 250Section 271(1)(c)

…a, the CIT(A) also confirmed the views of the Assessing Officer as per the discussion given in para 6.2.5 of the appellate order of the CIT(A). The CIT(A) relied heavily on the decision of the Special Bench of the ITAT Delhi in the case of Cheminvest vs. ITO, 124 TTJ 577 (SB). For the sake of completeness, the said para 6.2.5 of the order of the CIT(A) is extracted hereunder :- “6.2.5 In view of the discussion in the preceding paragraphs 6.2 to 6.2.5 supra, it is held that Assessing Officer correctly applied Rule 8D for disallowing expenditure in relation to tax free income under the provisions of Sec.14A. Ground…

Suvarnyug Sahkari Bank Ltd, Pune vs. Deputy Commissioner of Income Tax

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

ITA 11/PUN/2017[2008-09]Status: DisposedITAT Pune07 Jun 2019AY 2008-09
For Appellant: Shri Vijay D. KhendeFor Respondent: Shri Rajesh Gawali
Section 143(3)Section 250Section 271(1)(c)

…a, the CIT(A) also confirmed the views of the Assessing Officer as per the discussion given in para 6.2.5 of the appellate order of the CIT(A). The CIT(A) relied heavily on the decision of the Special Bench of the ITAT Delhi in the case of Cheminvest vs. ITO, 124 TTJ 577 (SB). For the sake of completeness, the said para 6.2.5 of the order of the CIT(A) is extracted hereunder :- “6.2.5 In view of the discussion in the preceding paragraphs 6.2 to 6.2.5 supra, it is held that Assessing Officer correctly applied Rule 8D for disallowing expenditure in relation to tax free income under the provisions of Sec.14A. Ground…

Dharma Teja, Hyderabad vs. Income Tax Officer, Ward-14(5), Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 1593/HYD/2018[2013-14]Status: DisposedITAT Hyderabad29 May 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr

For Appellant: Shri Murali Mohan RaoFor Respondent: Shri Dinesh Paduchuri
Section 143(3)Section 147Section 148Section 194Section 201(1)Section 4Section 40

…thereon under the proviso to Sec. 201(1) of the Act, the disallowance u/s 40(a)(ia) cannot be made. In support of his contention, he placed reliance upon the decision of the Hon’ble Delhi High Court in the case of M/s. Cheminvest Pvt. Ltd, reported in (2009) 317 ITR 86. He further submitted that without treating the assessee as an “assessee in default” the disallowance u/s 40(a)(ia) of the Act also can not be made. 4. The Ld. DR, however, supported the orders of the authorities below. 5. Having regard to the rival contentions and material available on record, we find that the assessee has not deducted TDS on th…

Dharma Teja, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-13(1), Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 1592/HYD/2018[2007-08]Status: DisposedITAT Hyderabad29 May 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr

For Appellant: Shri Murali Mohan RaoFor Respondent: Shri Dinesh Paduchuri
Section 143(3)Section 147Section 148Section 194Section 201(1)Section 4Section 40

…thereon under the proviso to Sec. 201(1) of the Act, the disallowance u/s 40(a)(ia) cannot be made. In support of his contention, he placed reliance upon the decision of the Hon’ble Delhi High Court in the case of M/s. Cheminvest Pvt. Ltd, reported in (2009) 317 ITR 86. He further submitted that without treating the assessee as an “assessee in default” the disallowance u/s 40(a)(ia) of the Act also can not be made. 4. The Ld. DR, however, supported the orders of the authorities below. 5. Having regard to the rival contentions and material available on record, we find that the assessee has not deducted TDS on th…

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

ITA 2749/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…he disallowance of 29.42 crore on account of interest expenditure under Rule 8D(2) and further made disallowance of administrative expenditure of Rs.5.98 crore under Rule 8D(2)(3) after following decision of ITAT Special Bench in the case of Chem Invest Ltd., 121 ITD 318. He proceeded to make the disallowance of Rs.35,40,91,000/- u/s. 14A r.w. Rule 8D(ii). 4. Ld. CIT (A) after analyzing the investment made interest income on an interest expenditure incurred and the position of availability of surplus funds with assessee held that no disallowance of interest can be made. However, he has confirmed the part of the…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2126/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…he disallowance of 29.42 crore on account of interest expenditure under Rule 8D(2) and further made disallowance of administrative expenditure of Rs.5.98 crore under Rule 8D(2)(3) after following decision of ITAT Special Bench in the case of Chem Invest Ltd., 121 ITD 318. He proceeded to make the disallowance of Rs.35,40,91,000/- u/s. 14A r.w. Rule 8D(ii). 4. Ld. CIT (A) after analyzing the investment made interest income on an interest expenditure incurred and the position of availability of surplus funds with assessee held that no disallowance of interest can be made. However, he has confirmed the part of the…

ACIT, New Delhi vs. M/S. Sheela Foam Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are partly allowed

ITA 3210/DEL/2016[2009-10]Status: DisposedITAT Delhi23 May 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. K. Billaiya

For Appellant: Ms. Nidhi Srivastava, CIT DRFor Respondent: Sh. Gaurav Jain, Advocate
Section 10Section 14Section 14ASection 80I

…0/-. 28. We find that the assessee has not earned any exempt income during the year under consideration. Thus this grievance of the assessee has to be allowed following the judgment of the Special Bench of the Tribunal in the case of Cheminvest Ltd. Vs. CIT 121 ITD 318 which has been affirmed by the Hon’ble High Court of Delhi 378 ITR 33 [DEL]. Similar view was taken in 399 ITR 483 and by the Hon’ble Gujarat High Court in the case of Corrtech Energy Pvt. Ltd. 372 ITR 97. Respectfully following the same, we direct the Assessing Officer to delete the addition of Rs.55,870/-. Ground No. 2 is allowed.” 8. As n…

Ntpc Ltd., New Delhi vs. DCIT, New Delhi

Appeal is allowed

ITA 4754/DEL/2015[2005-06]Status: DisposedITAT Delhi25 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 14ASection 37(1)Section 80I

…es Ltd. in ITA No. 97/Ahd/2012. 24. Ld. DR for the Revenue contended that the disallowance is to be made even if no income is earned during the year and relied upon the decision rendered by the Special Bench of the Tribunal in Cheminvest Ltd. vs. ITO (2009) 121 ITD 318 (Delhi)(SB). Ld. DR filed written submissions which have been made part of the record and has also relied upon the decisions in (i) Indiabulls Financial Services Ltd. vs. DCIT – (2016) 76 taxmann.com 268 (Delhi); (ii) DCIT vs. Viraj Profiles Ltd. – 156 ITD 72; (iii) NYK Line India Ltd. vs. ACIT – 175 TTJ 180; (iv) Super Auto Forge (P.) Ltd.…

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

Appeal is allowed

ITA 4183/DEL/2015[2005-06]Status: DisposedITAT Delhi25 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 14ASection 37(1)Section 80I

…es Ltd. in ITA No. 97/Ahd/2012. 24. Ld. DR for the Revenue contended that the disallowance is to be made even if no income is earned during the year and relied upon the decision rendered by the Special Bench of the Tribunal in Cheminvest Ltd. vs. ITO (2009) 121 ITD 318 (Delhi)(SB). Ld. DR filed written submissions which have been made part of the record and has also relied upon the decisions in (i) Indiabulls Financial Services Ltd. vs. DCIT – (2016) 76 taxmann.com 268 (Delhi); (ii) DCIT vs. Viraj Profiles Ltd. – 156 ITD 72; (iii) NYK Line India Ltd. vs. ACIT – 175 TTJ 180; (iv) Super Auto Forge (P.) Ltd.…

DCIT Cir 6(2)(1), Mumbai vs. City Centre Mall Nashik P.Ltd, Mumbai

In the result, appeals filed by the revenue are hereby ordered to be dismissed

ITA 745/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Apr 2019AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.745 & 746 /Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) बिधम/ Acit Cir 6(2)(1) M/S. City Centre Mall Nashik Pvt. Ltd. 5Th R. No. 504, Floor, Vs. Room No.62, Plot No. 8-9, Aayakar Bhavan, M.K. Parekh Mahal, Lady Road, Mumbai-400020. Jamshedji Road, Sakharam Keer Marg, Mahim, Mumbai-400016. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccc6422B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Abi Rama Kartikiyen Assessee By: Shri Rajendra Daga/ Abdul Gani सुनवाई की तारीख / Date Of Hearing: 06.03.2019 घोषणा की तारीख /Date Of Pronouncement: 24/04/019 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Order Dated 23.11.2017 Passed By The Commissioner Of Income Tax (Appeals)-12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013-14 & 2014-15. Ita. No.745/M/2018:- 2. The Revenue Has Filed The Present Appeal Against The Order Dated 23.11.2017 Passed By The Commissioner Of Income Tax (Appeals)-12

For Appellant: Shri Rajendra Daga/ Abdul GaniFor Respondent: Shri Abi Rama Kartikiyen
Section 2Section 24Section 36(1)(iii)

…the assessee. 1 Lakhani Marketing Inc 49 taxmann.com 257 (P & H) 2. M/s Shivam Motors (P) Ltd 55 taxmann.corn 262 ( Allahabad) 3. Corrtech Energy (P.) Ltd. 45 taxmann.com 116 (Gujarat) ITA. No.745/M/2018 & 746/M/2018 A.Y. 2013-14 & 2014-15 4 Cheminvest Ltd 317 ITR 86(Delhi) 17. Hence, having regard to the decisions of the Hon'ble High Courts cited above, it is held that disallowance u/s. 14A is not warranted in the case of the assessee for the present assessment year in the absence of receipt of any tax exempt dividend income from the investments made by it. The A.O. is accordingly directed to delete the disal…

ACIT, Moradabad vs. M/S. Jubilant Organosyes Ltd., Uttar Pradesh

The appeal is dismissed

ITA 4975/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Mar 2019AY 2008-09

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…by applying rule 8D of Income-tax Rules, 1962 („IT rules‟)which is incorrect as rule 8D of IT rules is not applicable in instant case as same became effective from 24 March 2008. The CIT (A) placed reliance on judgments such as Cheminvest Ltd. vs. CIT [2009] 121 ITD 318 (Delhi) which is highly misplaced since, overruled by Hon‟ble Delhi High Court. It is also pertinent to note that in case of Godrej & Boyce Manufacturing Company Ltd. vs. DCIT [2017] 394 ITR 449 (SC) Hon‟ble Supreme Court has held that rule 8D can only be applied prospectively. He further stated that the recording of the satisfaction on examinati…

ACIT, Moradabad vs. M/S Jubliant Organosys Ltd., Uttar Pradesh

The appeal is dismissed

ITA 2596/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…by applying rule 8D of Income-tax Rules, 1962 („IT rules‟)which is incorrect as rule 8D of IT rules is not applicable in instant case as same became effective from 24 March 2008. The CIT (A) placed reliance on judgments such as Cheminvest Ltd. vs. CIT [2009] 121 ITD 318 (Delhi) which is highly misplaced since, overruled by Hon‟ble Delhi High Court. It is also pertinent to note that in case of Godrej & Boyce Manufacturing Company Ltd. vs. DCIT [2017] 394 ITR 449 (SC) Hon‟ble Supreme Court has held that rule 8D can only be applied prospectively. He further stated that the recording of the satisfaction on examinati…

Jubilant Organosys Ltd., Noida vs. Addl. CIT, Moradabad

The appeal is dismissed

ITA 2497/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…by applying rule 8D of Income-tax Rules, 1962 („IT rules‟)which is incorrect as rule 8D of IT rules is not applicable in instant case as same became effective from 24 March 2008. The CIT (A) placed reliance on judgments such as Cheminvest Ltd. vs. CIT [2009] 121 ITD 318 (Delhi) which is highly misplaced since, overruled by Hon‟ble Delhi High Court. It is also pertinent to note that in case of Godrej & Boyce Manufacturing Company Ltd. vs. DCIT [2017] 394 ITR 449 (SC) Hon‟ble Supreme Court has held that rule 8D can only be applied prospectively. He further stated that the recording of the satisfaction on examinati…

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15
For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA
Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Deputy Commissioner of Income-tax, Circle 5(1)(2), Bengaluru. … Appellant Vs. M/s.Prateek Apparels Pvt. Ltd., No.113, Krishna Reddy Industrial Area, 7th Kudlu gate Hosur Main Road, Bengaluru-560068. … Respondent PAN:AAACP 7190 B Appellant by : Shri Smarak Swain, JCIT(DR). Respondent by : Shri H.N.Khincha, CA. Date of hearing : 12/02/2019 Date of pronouncement : 15/02/2019 O R D E R Per PAVAN KUMAR GADALE, JM : The revenue has filed the appeal against the order of the…

ACIT, Circle - 36, Kolkata vs. Smt. Shruti Mohta, Kolkata

ITA 2469/KOL/2017[2014-15]Status: DisposedITAT Kolkata31 Jan 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godaraassessment Year:2013-14

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Godara, Judicial Member Assessment Year:2013-14 Shruti Mohta DCIT, Circle-36 बनाम Calcutta Stock Exchange Aayaka Bhawan, / Building, Room No.4C, 2nd Poorva, 8th Floor, 110, V/s. Floor, 7, Lyons Range, Shanti Pally,Kolkata- Kolkata-700001 107 [PAN No.AJHPM 7128 H] .. अपीलाथ" /Appellant ""यथ" /Respondent ITA No.2418 & 2469/Kol/2017 Assessment Year:2014-15 Shruti Mohta ACIT, Circle-36 बनाम Calcutta Stock Exchange Aayaka Bhawan, / Building, Room No.4C, 2nd V/s. Poorva, 8th Floor, 110, Floor,…

Shruti Mohta, Kolkata vs. DCIT, Circle - 36, Kolkata

ITA 2418/KOL/2017[2014-15]Status: DisposedITAT Kolkata31 Jan 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godaraassessment Year:2013-14

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Godara, Judicial Member Assessment Year:2013-14 Shruti Mohta DCIT, Circle-36 बनाम Calcutta Stock Exchange Aayaka Bhawan, / Building, Room No.4C, 2nd Poorva, 8th Floor, 110, V/s. Floor, 7, Lyons Range, Shanti Pally,Kolkata- Kolkata-700001 107 [PAN No.AJHPM 7128 H] .. अपीलाथ" /Appellant ""यथ" /Respondent ITA No.2418 & 2469/Kol/2017 Assessment Year:2014-15 Shruti Mohta ACIT, Circle-36 बनाम Calcutta Stock Exchange Aayaka Bhawan, / Building, Room No.4C, 2nd V/s. Poorva, 8th Floor, 110, Floor,…