CIT v. Chettinad Logistics (P) Ltd.

80 Taxmann.com 221High Court2017#158 most cited

What is CIT v. Chettinad Logistics (P) Ltd. authority for?

Section 14A cannot be invoked to disallow expenditure if the assessee has not earned any exempt income in the relevant assessment year. The Explanation to Section 14A is prospective in nature.

444

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Chettinad Logistics · Section 14A · disallowance for exempt income · no exempt income earned · Explanation to Section 14A · prospective application · Madras High Court 80 Taxmann.com 221 · Supreme Court SLP not admitted

Also reported as

248 Taxmann 55

Sections most often in play

Section 14ASection 143(3)Section 8DSection 143(2)Section 115JBSection 50CSection 234BSection 250
Read the full judgment

Issues it is cited on

time barred assessmentcasus omissussection 153a(1)(b)strategic investmentsection 2(22)section 153(1)deemed dividendsection 2(22)(e)section 40a(2)retrospective amendmentdisallowance u/s 14akelvinator

Judgments citing CIT v. Chettinad Logistics (P) Ltd.

Mumbai International Airport Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(2)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 6692/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Mar 2026AY 2014-15

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokara.Y:2014-15 Mumbai International Vs. Dcit, Circle – 2(2)(1) Airport Ltd., Aayakar Bhavan, Mk Road 1St Floor, Terminal-1B, New Marine Lines, Mumbai – Chhatrpati Shivaji 400020. International Airport, Santacruz (E), Mumbai – 400099. Pan/Gir No. Aaecm6285C (Applicant) (Respondent) A.Y:2014-15 Dcit, Circle – 2(2)(1) Vs. Mumbai International Aayakar Bhavan, Mk Road Airport Ltd., New Marine Lines, Mumbai – 1St Floor, Terminal-1B, 400020. Chhatrpati Shivaji International Airport, Santacruz (E), Mumbai – 400099. Pan/Gir No. Aaecm6285C (Applicant) (Respondent) Assessee By Shri Saurabha Soparkar Virtually Appeared Revenue By Shri Annavaram Kosuri, Sr. Ar Date Of Hearing 25.02.2026 Date Of Pronouncement 09.03.2026 आदेश / Order Per Makarand V Mahadeokar, Am: These Cross Appeals Are Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) Under Section 250 Of The Mumbai International Airport Ltd., Mumbai Income-Tax Act, 1961 Dated 05.08.2025 In The Case Of The Assessee For Assessment Year 2014–15. The Assessment In The Present Case Was Originally Completed By The Assessing Officer Under Section 143(3) Of The Act Vide Order Dated 30.12.2017. Since The Issues Involved In The Appeals Of The Revenue As Well As The Assessee Arise Out Of The Same Appellate Order Of The Ld. Cit(A), These Appeals Were Heard Together & Are Being Disposed Of By Way Of This Common Order For The Sake Of Convenience & Brevity.

Section 143(3)Section 14ASection 250Section 28Section 32(1)(ii)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND V MAHADEOKAR, ACCOUNTANT MEMBER A.Y:2014-15 Mumbai International Vs. DCIT, Circle – 2(2)(1) Airport Ltd., Aayakar Bhavan, MK Road 1st floor, Terminal-1B, New Marine Lines, Mumbai – Chhatrpati Shivaji 400020. International Airport, Santacruz (E), Mumbai – 400099. PAN/GIR No. AAECM6285C (Applicant) (Respondent) A.Y:2014-15 DCIT, Circle – 2(2)(1) Vs. Mumbai International Aayakar Bhavan, MK Road Airport Ltd., New Marine Lines, Mumbai – 1st floor, Terminal-1B, 400020. Chhatrpati Shivaji International Airport…

Nuvama Wealth Management Limited, Mumbai vs. Deputy Commissioner of Income Tax-1(1), Mumbai

In the result, both the appeals of the assessee are

ITA 6760/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Feb 2026AY 2014-15

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal ()

For Respondent: Shri Ravikant Pathak
Section 10(34)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos.6760/MUM/2025 & 6761/MUM/2025 Assessment Years: 2014-15 & 2015-16 Nuvama Wealth Management Limited, 801 to 804 Wing A Building No.3 Inspire BKC, G Block, BKC Bandra East Mumbai-400051 PAN NO- AAACK3792N Appellant Assessee by Vs. Deputy Commissioner of Income Tax-1(1), CGO Building, M.K Road, New Marine Lines, Mumbai-400020 Respondent : Shri Ravikant Pathak Department by : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 23/12/2025 Date of pronouncement :…

ACIT Central Circle 2(3), Ahmedabad vs. Intas Pharmaceuticals Limited, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1842/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Asst. Commissioner of M/s. Intas Pharmaceuticals Ltd., Vs. Income-tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [PAN : AAACI 5120 L] (Appellant) .. (Respondent) Appellant represented by : Shri Sher Singh, CIT (DR) Respondent represented by: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, AR Date of Hearing 07.01.2026 Date of Pronouncement 24.02.2026 O R D E R PER MS. SUCHITRA R. KAMBLE,…

Besmak Components P Ltd, Kanchipuram vs. ACIT, Corporate Circle 1(2), Chennai

The appeal of the assessee is allowed

ITA 3373/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Feb 2026AY 2016-17

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3373/Chny/2025 निर्धारण वर्ष / Assessment Year: 2016-17 Besmak Components P. Ltd., Plot No.A-45, Sipcot Industrial Vs. Growth Centre, Sriperumbudur, Oragadam, Kanchipuram District – 602 105. Pan: Aaacb 2531N (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से /Respondent By The Asst. Commissioner Of Income Tax, Corporate Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) Mr. M.K. Rangaswamy, C.A Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 28.01.2026 घोषण की तारीख /Date Of Pronouncement 06.02.2026 आदेश / Order Per Padmavathy.S, A.M: This Appeal By The Assessee Is Against The Order Of The Commissioner Of Income Tax (Appeals), Addl./Jcit(A), Agra (In Short "Faa") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") Dated 09.06.2025 For

Section 14ASection 250

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENΝΑΙ सुश्री पदम व्रती यस, लेख सदस्य एवं श्री मनु कुमार गिरि, न्यायिक सदस्य के समक्ष BEFORE MS. PADMAVATHY.S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3373/Chny/2025 निर्धारण वर्ष / Assessment Year: 2016-17 Besmak Components P. Ltd., Plot No.A-45, SIPCOT Industrial Vs. Growth Centre, Sriperumbudur, Oragadam, Kanchipuram District – 602 105. PAN: AAACB 2531N (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by The Asst. Commissioner of Income Tax,…

ACIT., Circle-5(1), Hyderabad vs. Engenrin Hydro Power Limited, Hyderabad

In the result, all the four appeals filed by the Revenue are dismissed

ITA 831/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., Circle-5(1), Hyderabad vs. Engenrin Hydro Power Limited, Hyderabad

In the result, all the four appeals filed by the Revenue are dismissed

ITA 830/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., Circle-5(1), Hyderabad vs. Engenrin Hydro Power Limited, Hyderabad

In the result, all the four appeals filed by the Revenue are dismissed

ITA 829/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., Circle-5(1), Hyderabad vs. Engenrin Hydro Power Limited, Hyderabad

In the result, all the four appeals filed by the Revenue are dismissed

ITA 828/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Feb 2026AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., Circle-5(1), Hyderabad vs. Penna Cement Industries Limited, Hyderabad

ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) INCOME TAX APPEAL NOS./I.T.A. NO.1083/HYD/2024 (Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) INCOME TAX APPEAL NOS./I.T.A. NO.1084/HYD/2024 (Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) Repr…

ACIT., Circle-5(1), Hyderabad vs. Penna Cement Industries Limited, Hyderabad

ITA 1083/HYD/2024[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) VS. Penna Cement Limited, Hyderabad. PAN: AABCP2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) VS. Penna Cement Industries Limited, Hy…

ACIT, Chennai vs. Svaryu Energy Limited, Chennai

In the result, the appeal of the revenue stands partly allowed for statistical purposes

ITA 1491/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Ravi

For Appellant: NoneFor Respondent: Mr.Bipin C.N, CIT
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER ITA No.1154/Chny/2025, Assessment Years: 2017-18 Svaryu Energy Limited Deputy Commissioner of Income 11th floor Bascon Futura IT Park, Tax, Venkatnarayana Road, Central 3.4, T.Nagar, Chennai Chennai-600 017. [PAN: AADCR9790G] Respondent Appellant ITA No.1491/Chny/2025, Assessment Years: 2017-18 Deputy Commissioner of Income Svaryu Energy Limited 11th floor Bascon Futura IT Park, Tax, Central 3.4, Venkatnarayana Road, Chennai T.Nagar, Chennai-600 017. [PAN:…

Svaryu Energy Limited, Chennai vs. DCIT Central 3.4, Chennai

In the result, the appeal of the revenue stands partly allowed for statistical purposes

ITA 1154/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Ravi

For Appellant: NoneFor Respondent: Mr.Bipin C.N, CIT
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER ITA No.1154/Chny/2025, Assessment Years: 2017-18 Svaryu Energy Limited Deputy Commissioner of Income 11th floor Bascon Futura IT Park, Tax, Venkatnarayana Road, Central 3.4, T.Nagar, Chennai Chennai-600 017. [PAN: AADCR9790G] Respondent Appellant ITA No.1491/Chny/2025, Assessment Years: 2017-18 Deputy Commissioner of Income Svaryu Energy Limited 11th floor Bascon Futura IT Park, Tax, Central 3.4, Venkatnarayana Road, Chennai T.Nagar, Chennai-600 017. [PAN:…

Apex Urban Infrastructure Private Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

Accordingly, we herein direct the AO to vacate the disallowance of Rs. 13,200/- made by him. The Grounds of appeal Nos. 2 and 3 are allowed in terms of our aforesaid observations

ITA 1778/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. Dcit, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. Pan: Aafcp1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 13/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)- 12, Hyderabad, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 31/10/2019 For The Assessment Year (Ay) 2017-18. The Assessee Company Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal Before Us:

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri K. Vinoth Kannan, Sr
Section 143(3)Section 14ASection 14A(2)Section 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. DCIT, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. PAN: AAFCP1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by: Shri K. Vinoth Kannan, Sr. AR सुनवाई की तारीख/Date of Hearing: 06/01/2026 घोषणा की तारीख/Date of 13/01/2026 Pronouncement: आदेश / ORDER PER. RAVIS…

Sol India Private Limited, Chennai vs. Income Tax Officer, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 2721/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2721/Chny/2025 िनधा:रण वष: /Assessment Year: 2018-19 M/S. Sol India Pvt. Ltd., The Income Tax Officer, Tarapore Towers, No.3, Vs. Corporate Ward-6(1), Anna Salai, Chennai. Chennai – 600 002. Pan: Aaocs 2470H

For Appellant: Ms. Sandhyaarthi, C.A &For Respondent: Shri R. Raghupathy, Addl. CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम) BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2721/Chny/2025 िनधा:रण वष: /Assessment Year: 2018-19 M/s. SOL India Pvt. Ltd., The Income Tax Officer, Tarapore Towers, No.3, Vs. Corporate Ward-6(1), Anna Salai, Chennai. Chennai – 600 002. PAN: AAOCS 2470H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Ms. Sandhyaarthi, C.A & Ms. N. Meenakshi, C.A IJथ" की ओर से /Respondent by : Shri R. R…

M/S. Ashok Magnetics Ltd., Chennai vs. ITO, Corporate Ward-1(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 2301/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Nov 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2301/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Ashok Magnetics Limited, Vs. The Income Tax Officer, (Represented By Shri V. Nagarajan, In Corporate Ward 1(1), The Capacity Of The Official Liquidator), Chennai. Corporate Office – No. 9, 6Th Street, Gopalapuram, Chennai 600 086. [Pan:Aaaca4304Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.11.2025 घोषणा की तारीख /Date Of Pronouncement : 13.11.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2014-15. 2. The Assessee Raised 5 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri R.V. Aroon Prasad, Addl. CIT
Section 14A

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2301/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 M/s. Ashok Magnetics Limited, Vs. The Income Tax Officer, (Represented by Shri V. Nagarajan, in Corporate Ward 1(1), the capacity of the Official liquidator), Chennai. Corporate Office – No. 9, 6th Street, Gopalapuram, Chennai 600 086. [PAN:AAACA4304Q] (अपीलाथ"/Appellant) (""थ"/Respondent)…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

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

ITA 5350/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Vs. Plot No. C, 30 Block G, Bandra Kurla Complex, Bandra East, Mumbai - 400051. PAN/GIR No. AABCN9309B (Appellant) (Respondent) Assessee by Shri Madhur Agrawal Respondent by Shri Hemanshu Joshi, SR DR Date of Hearing 27.10.2025 Date of Pronouncement 31.10.2025 ORDER Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the order of the lear…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

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

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

DCIT, Chennai vs. Thiruvalluvar Textiles Private Limited, Namakkal

In the result, appeals filed by the Revenue are dismissed

ITA 2111/CHNY/2025[2014-15]Status: DisposedITAT Chennai24 Oct 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Saujanya Ranjan, IRSFor Respondent: Mr.Y. Sridhar, FCA
Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2110 & 2111/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 v. The DCIT, Thiruvalluvar Textiles- Central Circle-1(1), Pvt. Ltd., Chennai. No.2-9, Singalandapuram Pirivu Road, Koneripatty Rasipuram, Namakkal District-637 408. [PAN: AAACT 9934 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.Y. Sridhar, FCA Assessee…

DCIT, Chennai vs. Thiruvalluvar Textiles Private Limited, Namakkal

In the result, appeals filed by the Revenue are dismissed

ITA 2110/CHNY/2025[2013-14]Status: DisposedITAT Chennai24 Oct 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Saujanya Ranjan, IRSFor Respondent: Mr.Y. Sridhar, FCA
Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2110 & 2111/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 v. The DCIT, Thiruvalluvar Textiles- Central Circle-1(1), Pvt. Ltd., Chennai. No.2-9, Singalandapuram Pirivu Road, Koneripatty Rasipuram, Namakkal District-637 408. [PAN: AAACT 9934 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.Y. Sridhar, FCA Assessee…

DCIT Central Circle, 1(4), Kolkata vs. Jupiter International Limited, Kolkata

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

ITA 852/KOL/2025[2012-13]Status: DisposedITAT Kolkata30 Sept 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 852/Kol/2025 Assessment Year: 2012-2013 Deputy Commissioner Of Income Tax,….…Appellant Central Circle-1(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 -Vs.- Jupiter International Limited,…………….…Respondent Unnayanam, 20A, Ashutosh Chowdhury Avenue, Kolkata-700019, West Bengal [Pan:Aaacj6956B] Appearances By: Shri Soumitra Choudhury, Advocate, Shri Pranabesh Sarkar, Advocate & Shri K.K. Chhaparia, Fca, Appeared On Behalf Of The Assessee Shri P.N. Barnwal, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 07, 2025 Date Of Pronouncing The Order: September 30, 2025 O R D E R

Section 132Section 142(1)Section 143(3)Section 14ASection 153ASection 2(24)(x)Section 36(1)(va)

…ITA No. 852/KOL/2025 (A.Y. 2012-2013) Jupiter International Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 852/KOL/2025 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,….…Appellant Central Circle-1(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 -Vs.- Jupiter International Limited,…………….…Respondent Unnayanam, 20A, Ashutosh Chowdhury Avenue, Kolkata-700019, West Bengal [PAN:AAACJ6956B] Appearances by: Shri Soumitra Choudhury, Advocate, Shri Pranabesh Sarkar, A…