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 367,154 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.

Medall Scans and Labs Pvt. Ltd., Chennai vs. ITO Corporate Ward 4(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes in the manner indicated above

ITA 2337/CHNY/2018[2015-16]Status: DisposedITAT Chennai29 Nov 2019AY 2015-16

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2337/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Medall Scans & Labs Pvt. Ltd., The Income Tax Officer, No. 67, 2Nd Floor, Tnpl Building, Mount Vs. Corporate Ward 4(1), Road, Guindy, Chennai 600 032. Chennai. [Pan:Aahcm2252J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.11.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri Guru Bashyam, Addl. CIT
Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2337/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/s. Medall Scans and Labs Pvt. Ltd., The Income Tax Officer, No. 67, 2nd Floor, TNPL Building, Mount Vs. Corporate Ward 4(1), Road, Guindy, Chennai 600 032. Chennai. [PAN:AAHCM2252J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri T. Vasudevan, Advocate ""थ" की ओर से/R…

Nelsun Paper Mill Limited, Chennai vs. ITO Corporate Ward 4(4), Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1712/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Nov 2019AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

Nelsun Paper Mill Limited, Chennai vs. ITO Corporate Ward 4(4), Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1711/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Nov 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT Corporate Circle 4(2), Chennai vs. Kgs Nelsun Paper Mill Ltd., Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1420/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Nov 2019AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

Unipres India Pvt. Ltd., Kancheepuram vs. ITO, Corporate Ward - 3 (2), Chennai

ITA 1851/CHNY/2019[2014-15]Status: DisposedITAT Chennai26 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2014-15

For Respondent: 30.09.2019
Section 115JSection 143(3)Section 14ASection 253(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र!मत कोचर, लेखा सद"य के सम& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा'रण वष' /Assessment Year: 2014-15 v. M/s.Unipres India Pvt. Ltd., The Income Tax Officer, RNS-6, SIPCOT Industrial Growth Corporate Ward-3(2), Centre, Oragadam, Nungambakkam, Vadakupattu Post, Chennai-600 034. Sriperumbudur Taluk, Kancheepuram District, Tamil Nadu-603 204. [PAN: AAACU 9830 B] (अपीलाथ*/Appellant) (+,यथ*/Respondent) : Mr. SP.Chidambaram, अपीलाथ* क-…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 972/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2014-15
For Appellant: Shri Tushar P. Hemani, A.RFor Respondent: Shri N.R. Soni, CIT-D.R
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 972 /Ahd/2018 Assessment Year 2014-15 The DCIT, Suzlan Energy Ltd. Circle-4(1)(1), Suzlan-5, Shrimali Ahmedabad Vs Society, Nr. Shri (Appellant) Krishna Centre, Navrangpura, Ahmedabad-380015 PAN: AADCS0472N (Respondent) Revenue by: Shri N.R. Soni, CIT-D.R. Assessee by: Shri Tushar P. Hemani, A.R. Date of hearing : 16-10-2019 Date of pronouncement : 18-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ar…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Wilmar Ltd., Ahmedabad

In the result, cross objection filed by assessee in CO No

ITA 1696/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं. / I.T.A. No. 1696/Ahd/2017

For Appellant: Shri Vartik Chokshi & ShriFor Respondent: Shri Sumeet Kumar Verma
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. / I.T.A. No. 1696/Ahd/2017 WITH CROSS OBJECTION No. 51/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT Adani Wilmar Ltd. बनाम/ Circle 1(1)(1), Fortune House, Nr. Adani Vs. ‘A’ Wing, Room No. 309, House, Mithakhali Cross 3rd Floor, Pratyaksh Kar Roads, Navrangpura, Bhavan, Ambawadi, Ahmedabad 380014 Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA8056G (Appellant / Respondent)…

Murugappa Management Services Limited, Chennai vs. ACIT Corporate Circle 4(3), Chennai

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

ITA 1177/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Oct 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita Nos.1176 & 1177/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/S. Murugappa Management Vs. Asst. Commissioner Of Income Services Ltd., Tax, Ground Floor, Date House No.234, Corporate Circle-4(3), Nsc Bose Road, Chennai. Chennai – 600 001. [Pan: Aaact 1164F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A. Sundararajan, Addl. CITFor Respondent: 11.11.2019
Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1176 & 1177/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/s. Murugappa Management Vs. Asst. Commissioner of Income Services Ltd., Tax, Ground Floor, Date House No.234, Corporate Circle-4(3), NSC Bose Road, Chennai. Chennai – 600 001. [PAN: AAACT 1164F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan,…

Murugappa Management Services Limited, Chennai vs. ACIT Corporate Circle 4(3), Chennai

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

ITA 1176/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Oct 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita Nos.1176 & 1177/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/S. Murugappa Management Vs. Asst. Commissioner Of Income Services Ltd., Tax, Ground Floor, Date House No.234, Corporate Circle-4(3), Nsc Bose Road, Chennai. Chennai – 600 001. [Pan: Aaact 1164F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A. Sundararajan, Addl. CITFor Respondent: 11.11.2019
Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1176 & 1177/Chny/2019 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/s. Murugappa Management Vs. Asst. Commissioner of Income Services Ltd., Tax, Ground Floor, Date House No.234, Corporate Circle-4(3), NSC Bose Road, Chennai. Chennai – 600 001. [PAN: AAACT 1164F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan,…

DCIT Corportate Circle 2(1), Chennai vs. Ennore Tank Terminals Pvt. Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1582/CHNY/2019[2014-15]Status: DisposedITAT Chennai17 Oct 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.1582/Chny/2019 "नधा"रण वष" /Assessment Year: 2014-15

For Appellant: Shri P.Ranga Ramanujam, CAFor Respondent: 17.10.2019
Section 11Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No.1582/Chny/2019 "नधा"रण वष" /Assessment Year: 2014-15 The Dy. Commissioner of Income Tax, Vs. M/s. Ennore Tank Terminals Corporate Circle-2(1), Pvt. Ltd., Chennai. No.9, Neeladri Building, Cenotaph Road, Alwarpet, Chennai – 600 018. [PAN: AABCE 3918K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri A. Sundararajan, Addl.CIT अपीलाथ" क"…

The Assistant Commissioner of Income Tax, Circle-3(1), Vijayawada vs. Kapil Infra Avenues Private Limited, Vijayawada

In the result, appeal of the revenue is dismissed

ITA 253/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2015-16

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.253/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2015-16) Asst. Commissioner Of Vs. M/S Kapil Infra Avenues Income Tax Pvt. Ltd. Circle-3(1) 40-14-3/1 Vijayawada Chandramouli Puram Near Benz Circle Vijayawada [Pan : Aadck4944P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से / Respondent By : None सुनवधई की तधरीख / Date Of Hearing : 23.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 25.09.2019 आदेश /O R D E R

For Appellant: Smt.Suman Malik, DRFor Respondent: None
Section 143(3)Section 14A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.253/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2015-16) Asst. Commissioner of Vs. M/s Kapil Infra Avenues Income Tax Pvt. Ltd. Circle-3(1) 40-14-3/1 Vijayawada Chandramouli Puram Near Benz Circle Vijayawada [PAN : AADCK4944P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Smt.…

T vs. Automobile Solutions Private Limited, Madurai

ITA 809/CHNY/2019[2014-15]Status: DisposedITAT Chennai24 Sept 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Tvs Automobile Solutions Private The Income Tax Officer, Limited, 7-B, Tvs Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [Pan:Aagcm0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Ca For Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 10.07.2019 घोषणा की तारीख /Date Of Pronouncement : 24.09.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri B. Ramakrishnan, CA for Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘‘सी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/s. TVS Automobile Solutions Private The Income Tax Officer, Limited, 7-B, TVS Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [PAN:AAGCM0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri B. Ramakrishnan, CA for Shri N.V. Balaji, Advocate…

ACIT Corporate Circle 6(1), Chennai vs. Savorit Limited, Chennai

In the result, the appeal and cross objection filed by the Revenue and assessee are dismissed

ITA 1211/CHNY/2019[2010-11]Status: DisposedITAT Chennai23 Sept 2019AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Ms. S. Sriniranjani, AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 143(3)Section 148Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1211/CHNY/2019 & C.O.No.71/CHNY/2019 (in ITA No.1211/CHNY/2019) "नधा"रण वष" /Assessment year : 2010-2011 The Assistant Commissioner of Vs. M/s. Savorit Limited, New No.31, 1st floor, Income Tax, Corporate Circle 6(1) Lazarus Church Road, Chennai. (Above Andhra Bank) R.A. Puram, Chennai 600 028. [PAN AAACS 9903R] (Respondent/ Cross Objec…

DCIT (Ltu), New Delhi vs. M/S. Rasandik Engineering Industries India Ltd., New Delhi

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

ITA 1526/DEL/2013[2009-10]Status: DisposedITAT Delhi20 Sept 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 14A

…7 wherein it has been held that there cannot be any disallowance u/s 14A of the Act where there is no exempt income earned during the year under consideration. 11. In another case, the Hon'ble High Court of Madras in the case of CIT Vs. Chettinad Logistics 80 Taxmann.com 221 also had the occasion to consider a very similar issue and while adjudicating the issue in favour of the assessee, the Hon'ble High Court also considered Circular No. 5/2014 issued by the CBDT dated 11.2.2014 to the effect that section 14A was intended to cover even those situations whether there is a possibility of exempt income being ea…

M/S Rasandik Enginnering Industries India Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 1158/DEL/2013[2009-10]Status: DisposedITAT Delhi20 Sept 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 14A

…7 wherein it has been held that there cannot be any disallowance u/s 14A of the Act where there is no exempt income earned during the year under consideration. 11. In another case, the Hon'ble High Court of Madras in the case of CIT Vs. Chettinad Logistics 80 Taxmann.com 221 also had the occasion to consider a very similar issue and while adjudicating the issue in favour of the assessee, the Hon'ble High Court also considered Circular No. 5/2014 issued by the CBDT dated 11.2.2014 to the effect that section 14A was intended to cover even those situations whether there is a possibility of exempt income being ea…

The Dy. CIT, Anand Circle, Anand vs. M/S. Anupam Industries Ltd., Anand

In the result, appeal of the Revenue is dismissed

ITA 1504/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M. K. Patel, A.R
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1504/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) Deputy Commissioner of M/s. Anupam Industries बनाम/ Income-tax Limited Vs. Anand Circle, 204, 3rd 138, GIDC Estate, Vithal Floor, S. P. Patel Udyognagar, Anand- Complex, Near Old C. K. 388121 Hall, Mayfair Road, Anand - 388001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA9602Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Satish So…

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER Aditya 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 and Manish Shah (AR’s) Respondent by : Shri R.P. Meena (CIT-DR) Date of Hearing : 05.09.2019 Date of Pronouncement : 18.09.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN…

DCIT, Corporate Circle 6(2), Chennai vs. Siva Industries & Holding Ltd.(Formerly Known As P.S Realty Pvt Ltd), Chennai

ITA 318/CHNY/2018[2010-11]Status: DisposedITAT Chennai03 Sept 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.318/Chny/2018 "नधा"रण वष" /Assessment Year : 2010-11

For Appellant: Ms. R. Anitha, JCITFor Respondent: Sh. T. Banusekar, CA
Section 14ASection 251(1)(a)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.318/Chny/2018 "नधा"रण वष" /Assessment Year : 2010-11 M/s Siva Industries and Holdings The Deputy Commissioner of Ltd. (formerly known as P.S. Income Tax, v. Realty Pvt. Ltd.), Corporate Circle 6(2), Sterling Tower, Chennai - 600 034. No.32, Cathedral Garden Road, Chennai - 600 042. PAN : AAACS 4460 M (अपीलाथ"/Appellant) (""यथ"/Respondent)…

ITO 11(1)(3), Mumbai vs. Saicharan Consultancy Pvt. Ltd., Mumbai

In the result, the appeal is dismissed

ITA 3451/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Aug 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Income Tax Officer-11(1)(3) M/S Saicharan Consultancy Room No.201, Aayakar Bhavan Pvt. Ltd., 317, 3Rd Floor, M.K. Marg, Raheja Chambers, Free Press Marg, Vs. Mumbai 400 020 Nariman Point, Mumbai-400 021 Pan – Aakcs5972N

For Appellant: None
Section 143(3)Section 14A

…P a g e | 1 ITA No.3451/Mum/2018 AY. 2014-15 The Income Tax Officer-11(1)(3) Vs. M/s Saicharan Consultancy Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Income Tax Officer-11(1)(3) M/s Saicharan Consultancy Room No.201, Aayakar Bhavan Pvt. ltd., 317, 3rd Floor, M.K. Marg, Raheja Chambers, Free Press Marg, Vs. Mumbai 400 020 Nariman Point, Mumbai-400 021 PAN – AAKCS5972N (Appellant) (Respondent) : Shri Nitin Waghmode, DR Revenue by Assessee by : None Date of Hearing : 08/08/2019 Date of pronouncement :…

S.N.Damani Infra Pvt Ltd., Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal of Revenue is dismissed and both the appeals of the assessee are partly allowed for statistical purposes

ITA 612/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Aug 2019AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Mr.T.N.Seetharaman,Advocate
Section 14A

…633(Mad). The ld.D.R strongly supported the order of Assessing Officer. 4. In reply, the ld.AR submitted that now the issue was squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of M/s.Chettinad Logistics P. Ltd., in [2017] 80 Taxmann.com 221(Mad). 5. We have heard the rival contentions and perused the material available on record. As it is noticed that ld.CIT(A) has followed the judicial discipline by following the principles laid down by the Hon’ble Jurisdictional High Court in the case of Redington (India) Ltd., referred to supra and as the assessee has not earned any div…