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 367,181 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.

Il&Fs Tamilnadu Power Co. Ltd., Chennai vs. DCIT, Company Circle - 2 92), Chennai

ITA 3217/CHNY/2019[2014-15]Status: DisposedITAT Chennai03 Aug 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

JCIT (OSD) Corporate Circle-2(2), Chennai vs. Il & Fs Tamil Nadu Power Company Limited, Chennai

ITA 2018/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

Il & Fs Tamil Nadu Power Company Limited, Chennai vs. JCIT Corporate Circle-2(2), Chennai

ITA 1990/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

Il & Fs Tamil Nadu Power Company Limited, Chennai vs. JCIT Corporate Circle-2(2), Chennai

ITA 1989/CHNY/2019[2012-13]Status: DisposedITAT Chennai03 Aug 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1421/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2022AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.T. Panda, AdvFor Respondent: Shri Gurpreet Shah Singh, Sr.DR
Section 143(3)Section 14ASection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1421/DEL/2019 Assessment Year 2015-16 ACIT, v. M/s. Hindustan EPC Company Circle-11(2), Ltd., 616A, (16A, 6th Floor), Devika New Delhi. Tower, Nehru Place, New Delhi. TAN/PAN: AAFCM9606E (Appellant) (Respondent) Appellant by: Shri A.T. Panda, Adv. Respondent by: Shri Gurpreet Shah Singh, Sr.DR Date of hearing: 27 07 2022 Date of pronouncement: 29 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been at the instance of the Assessee aga…

M/S. Maxivision Eye Hospital Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-4(1), Chennai

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

ITA 139/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl.CIT
Section 1Section 14Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 139/CHNY/2020 िनधा"रण वष" /Assessment Year: 2012-13 M/s.Maxivision Eye Hospital The DCIT, Pvt. Ltd., vs. Corporate Circle 4(1), (formerly known as Maxivision Chennai. Laser Center Pvt. Ltd.,) No.25, Trivitron Sapthagiri Bhavan, 4th Street, Abhiramapuram, Chennai – 600 035. PAN: AACCM 1693G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

Haldia Coke and Chemicals Pvt. Ltd., Chennai vs. Addl. CIT, Range- 11, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 471/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Jul 2022AY 2014-15
For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Ms. Anupama Singla, Senior DR
Section 14ASection 36Section 36(1)(iii)Section 37(1)

…reasons, we submit that no disallowance u/s 37(1) is attracted. 11. The Order of the Assessing Officer in making the addition u/s 36(1 )(iii) and u/s 37 is totally contrary to the decision of the Supreme Court in the case of CIT Vs Chettinad Logistics P Ltd - 80 Taxmann.com 221 Madras HC. The Hon'ble Supreme Court has dismissed the SLP ( Civil) Diary No.15631 of 2018 dated 02.07.2018. Redington (India) Ltd Vs Addl CIT 3921TR 633 Madras HC and also the Jurisdictional High Court Order. In Order to circumvent the decision of the Supreme Court and the Jurisdictional High Court, the AO has passed this order making add…

Vibha Agrotech Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

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

ITA 179/HYD/2018[2013-14]Status: DisposedITAT Hyderabad28 Jun 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Vibha Agrotech Limited, Vs. The Dy.Commissioner Of Hyderabad. Income Tax, Circle – 17(2), Pan : Aaacv8157A Hyderabad. (Appellant) (Respondent) Assessee By: Sri Ca P. Murali Mohan Rao Revenue By: Dr. Rajendra Kumar, Cit Date Of Hearing: 23.06.2022 Date Of Pronouncement: 28.06.2022 O R D E R Per Laliet Kumar, J.M. This Appeal Is Filed By The Assessee Feeling Aggrieved By The Order Of Learned Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dt.21.07.2017 For The Assessment Year 2013-14 On The Following Grounds :

For Appellant: Sri CA P. Murali Mohan RaoFor Respondent: Dr. Rajendra Kumar, CIT
Section 10(1)Section 14ASection 35Section 37(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2013-14 Vibha Agrotech Limited, Vs. The Dy.Commissioner of Hyderabad. Income Tax, Circle – 17(2), PAN : AAACV8157A Hyderabad. (Appellant) (Respondent) Assessee by: Sri CA P. Murali Mohan Rao Revenue by: Dr. Rajendra Kumar, CIT Date of hearing: 23.06.2022 Date of pronouncement: 28.06.2022 O R D E R Per Laliet Kumar, J.M. This appeal is filed by the assessee feeling aggrieved by the order of learned Commissioner of Income Tax (Appeals)…

DCIT Central Circle-3(1), Mumbai vs. Wind World India Ltd., Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1910/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Limitead, Mumbai vs. DCIT Central Circle-3(1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1470/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Limitead, Mumbai vs. DCIT Central Circle-3(1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1469/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Limited, Mumbai vs. DCIT Central Circle 3 (1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1468/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Limited, Mumbai vs. DCIT Central Circle 3 (1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1467/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Ltd., Mumbai vs. DCIT Central Circle-3(1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1466/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

Wind World India Ltd., Mumbai vs. DCIT Central Circle-3(1), Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1465/MUM/2019[2007-08]Status: DisposedITAT Mumbai24 Jun 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT - CC 3 (1), Mumbai vs. Wind World India Ltd., Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1355/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT Central Circle-3(1), Mumbai vs. Wind World India Ltd., Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1354/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT - CC 3(1), Mumbai vs. Wind World India Ltd., Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1353/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT Central Circle 3 (1), Mumbai vs. Wind World India Limited, Mumbai

In the result, appeal filed by the assessee in ITA number

ITA 1352/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

ACIT- CC - 4(2), Mumbai vs. K.Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2527/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Jun 2022AY 2017-18

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…