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.

How many judgments cite CIT v. Chettinad Logistics (P) Ltd.?

444 judgments on BharatTax cite CIT v. Chettinad Logistics (P) Ltd. (80 Taxmann.com 221), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Chettinad Logistics (P) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 143(2), Section 115JB, Section 50C.

CIT v. Chettinad Logistics (P) Ltd. (80 Taxmann.com 221)

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

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

ITA 316/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Aug 2019AY 2014-15

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…

S.N.Damani Infra Pvt Ltd., Chennai vs. DCIT Corporate Circle 5(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 2945/CHNY/2017[2014-15]Status: DisposedITAT Chennai22 Aug 2019AY 2014-15

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…

Subburaaj Cotton Mill Private Limited, Rajapalayam vs. ACIT Corporate Circle 2, Madurai

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

ITA 1233/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Aug 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1233/Chny/2019 "नधा"रण वष"/Assessment Year:2014-15

For Appellant: Shri A.R.V. Sreenivasan, JCITFor Respondent: 28.07.2019

Section 14A

…आयकर अपील"य अ"धकरण, ‘‘ए” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद"य एवं एस जयरामन, लेखा सद"य के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.No.1233/Chny/2019 "नधा"रण वष"/Assessment Year:2014-15 M/s. Subburaaj Cotton Mill Pvt. Ltd., The Asst. Commissioner of Income Tax, Mill Premises, Vs. Corporate Circle-2, Srivilliputtur Road, Rajapalayam, Madurai. Tamil Nadu. [PAN: AADCS 8760K] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri V.Srikrishnan, C.A अपीलाथ" क" ओर से / Appellant by : Shri A.R.…

Nanda Exim Pvt Ltd, Chennai vs. ACIT, Corp Ward -4(2), Chennai

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

ITA 408/CHNY/2019[2015-16]Status: DisposedITAT Chennai08 Aug 2019AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.408/Chny/2019 "नधा"रण वष" /Assessment Year : 2015-16 M/S Nanda Exim Pvt. Ltd., The Assistant Commissioner Of No.33, Bharathidasan Street, V. Income Tax, Nethaji Avenue Extension, Corporate Ward – 4(2), Nerkundram, Chennai - 600 107. Chennai - 600 034. Pan : Aaccn 9282 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri S. Bharath, CIT

Section 14A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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.408/Chny/2019 "नधा"रण वष" /Assessment Year : 2015-16 M/s Nanda Exim Pvt. Ltd., The Assistant Commissioner of No.33, Bharathidasan Street, v. Income Tax, Nethaji Avenue Extension, Corporate Ward – 4(2), Nerkundram, Chennai - 600 107. Chennai - 600 034. PAN : AACCN 9282 C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

DCIT Cen Cir 5(4), Mumbai vs. Satyam Realtors P.Ltd, Mumbai

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

ITA 2391/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 Jul 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Nimesh R. Thar, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. Commissioner of M/s Satyam Realtors Pvt. Ltd., 04, Income Tax, Central Circle- 3rd floor Capri, Anant Kanetkar Vs. 5(4), R.No. 1927, 19th floor, Marg, Bandra (East), Mumbai- Air India Building, Nariman 400051. Point, Mumbai-400021. PAN No. AACCS7290P Appellant Respondent Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Assessee by : Mr. Nimesh R. Thar, AR Date of Hearing : 31/07/2019 Date of pronouncement : 31/07/2019 ORDER PER N.K. PR…

JCIT, Corp Cir 2(2), Chennai vs. Hyundai Steel India P Ltd, Kancheepuram

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

ITA 595/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Jul 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.595/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 The Joint Commissioner Of Income M/S. Hyundai Steel India P. Ltd., Tax (Osd), Corporate Circle 2(2), Vs. No. 49, Sengadu Village, Manavala Room No. 512, 5Th Floor, Wanaparthy Nagar, Sriperumpudur, Block, No. 121, M. G. Road, Kancheepuram 602 002. Chennai 600 034. [Pan:Aabch7074D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Clement Ramesh Kumar, Addl. Cit ""थ" की ओर से/Respondent By : Shri K. Raju, General Manager, Legal & Taxation सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 16.11.2018 Relevant To The Assessment Year 2014-15. The Revenue Has Challenged The Order Of The Ld. Cit(A) In Deleting The Disallowance Under Section 14A Of The Act R.W. Rule 8D.

For Appellant: Shri R. Clement Ramesh Kumar, Addl. CITFor Respondent: Shri K. Raju, General Manager, Legal &

Section 143(1)Section 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.595/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 The Joint Commissioner of Income M/s. Hyundai Steel India P. Ltd., Tax (OSD), Corporate Circle 2(2), Vs. No. 49, Sengadu Village, Manavala Room No. 512, 5th Floor, Wanaparthy Nagar, Sriperumpudur, Block, No. 121, M. G. Road, Kancheepuram 602 002. Chennai 600 034. [PAN:AABCH7074D] (अपीलाथ" /Appellant)…

Tamil Nadu State Transport Corpn, Coimbatore vs. ACIT, Company Circle-1(2), Coimbatore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2213/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jul 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2213/Chny/2017 िनधा"रण वष"/Assessment Year:2010-11 M/S. Tamil Nadu State Transport The Assistant Commissioner Of Corporation (Coimbatore Division) Ltd., Vs. Income Tax, 37, Mettupalayam Road, Company Circle 1(2), Coimbatore 641 043. Coimbatore. [Pan:Aaacc9092M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Raghu, C.A. ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Coimbatore Dated 27.06.2017 Relevant To The Assessment Year 2010-11. The Assessee Has Raised The Following Grounds: (1) The Learned Cit(A) Ought To Have Held That The Impugned Proceedings U/S 147 Of The I.T. Act, 1961, Are Ab Initio Void, In The Facts & The Circumstances Of The Case & Unsustainable In Law. (2) The Learned Cit(A) Has Failed To Appreciate That There Was Only A Mere Change Of Opinion On The Basis Of Review Of The Existing Material On Record & As Such, The Proceedings U/S 143 (3) Rws 147 Of The I.T. Act, 1961

For Appellant: Shri K. Raghu, C.AFor Respondent: Shri Guru Bashyam, JCIT

Section 115JSection 143Section 143(1)Section 143(3)Section 147Section 148Section 14A

…आयकर अपीलीय अिधकरण, ‘‘बी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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.2213/Chny/2017 िनधा"रण वष"/Assessment Year:2010-11 M/s. Tamil Nadu State Transport The Assistant Commissioner of Corporation (Coimbatore Division) Ltd., Vs. Income Tax, 37, Mettupalayam Road, Company Circle 1(2), Coimbatore 641 043. Coimbatore. [PAN:AAACC9092M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri K. Raghu, C.…

DCIT, Cir.1(1)(1), Ahmedabad vs. Ardor in-Fin Private Ltd., Ahmedabad

In the result, the appeal is partly allowed in the terms above

ITA 2739/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15

Section 143(3)Section 14A

…ITA No. 2739/Ahd/2017 DCIT Vs. Ardor In-fin Pvt Ltd Assessment year: 2014-15 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Dy. Commissioner of Income-tax ............…………......Appellant Circle 1(1)(1), Ahmedabad Vs. Ardor In-fin Pvt Ltd ...........................Respondent Ardor House, Mondeal Business Park, B/s. Gurudwara, Thaltej, Ahmedabad – 380059 [PAN : AAGCA 2925 B] Appearances by: Mudit Nagpal, for the Appellant Ankit Talsania, for the Respondent Date of concluding the hearing : 14.03.2019…

Greenland Infracon Pvt. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, the appeal is allowed

ITA 690/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Jun 2019AY 2014-15

Section 115JSection 143(3)Section 14ASection 234ASection 271

…ITA No. 690/Ahd/2018 Greenland Infracon Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH ‘B’, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] Assessment year: 2014-15 Greenland Infracon Pvt Ltd .........………...……………..Appellant A-2, Sanjay Apartment, Panchvati Lane-2, Panchvati, Ambawadi, Ahmedabad [PAN : AADCG 5313 Q] Vs The Deputy Commissioner of Income-tax .......……………..…........Respondent Circle-2(1)1(1), Ahmedabad Appearances by Gunjan Shah, for the appellant Mudit Nagpal, for the respondent Date of concluding the…

Ardor Structures Private Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 297/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Royardor Structures Pvt. Ltd., Vs. Dcit, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [Pan No. Aahca 8674 N] (Appellant) .. (Respondent)

For Appellant: Shri Ankit Talsania, A.RFor Respondent: Shri Sewak, Sr. D.R

Section 10(34)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER Ardor Structures Pvt. Ltd., Vs. DCIT, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [PAN No. AAHCA 8674 N] (Appellant) .. (Respondent) Appellant by : Shri Ankit Talsania, A.R. Respondent by : Shri Sewak, Sr. D.R. Date of Hearing 02.01.2019 Date of Pronouncement 29.03.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order dated 28.11.2016 passed by the C…

Asst. Commissioner of Income Tax, Circle-2(1), Tirupathi vs. Sudakagunta Hotels Limited, Tirupathi

In the result, both the appeals filed by the Revenue are dismissed

ITA 481/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Mar 2019AY 2014-15

Bench: V. Durga Rao & Shri S. Rifaur Rahman

For Appellant: Sri Rajeev Benjwal, DRFor Respondent: Shri Tharish V

Section 143(3)Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 480 & 481/Hyd/2018 Assessment Year: 2013-14 & 2014-15 Asst. Commissioner of Vs. Sudalagunta Hotels Income Tax, Limited, Circle-2(1), Tirupati. Tirupati. PAN: AADCS 1460 N (Appellant) (Respondent) Assessee by: Sri Rajeev Benjwal, DR Revenue by: Shri Tharish V Date of hearing: 06/03/2019 Date of pronouncement: 13/03/2019 ORDER PER V. DURGA RAO, J.M.: The Revenue has filed the captioned appeals against the different orders of the CIT(A), Tirupati commonly date…

Asst. Commissioner of Income Tax, Circle-2(1), Tirupathi vs. Sudakagunta Hotels Limited, Tirupathi

In the result, both the appeals filed by the Revenue are dismissed

ITA 480/HYD/2018[2013-14]Status: DisposedITAT Hyderabad13 Mar 2019AY 2013-14

Bench: V. Durga Rao & Shri S. Rifaur Rahman

For Appellant: Sri Rajeev Benjwal, DRFor Respondent: Shri Tharish V

Section 143(3)Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 480 & 481/Hyd/2018 Assessment Year: 2013-14 & 2014-15 Asst. Commissioner of Vs. Sudalagunta Hotels Income Tax, Limited, Circle-2(1), Tirupati. Tirupati. PAN: AADCS 1460 N (Appellant) (Respondent) Assessee by: Sri Rajeev Benjwal, DR Revenue by: Shri Tharish V Date of hearing: 06/03/2019 Date of pronouncement: 13/03/2019 ORDER PER V. DURGA RAO, J.M.: The Revenue has filed the captioned appeals against the different orders of the CIT(A), Tirupati commonly date…

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

In the result, the appeal i

ITA 537/ASR/2017[2014-15]Status: DisposedITAT Amritsar21 Feb 2019AY 2014-15

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.536 & 537(Asr)/2017 Assessment Years:2013-14 & 2014-15 M/s. Nasa Agro Industries Pvt. Vs. Asst. CIT, Ltd., Village Painchanwali, Circle-II, Tehsil & Dist. Fazillka. Bhatinda. [PAN:AAACN 7050J] (Appellant) (Respondent) Appellant by: Sh. P.K. Anand (Ld. CA) Respondent by: Smt. Ratinder Kaur (Ld. DR) Date of hearing: 19.02.2019 Date of pronouncement: 21.02.2019 ORDER PER N.K.CHOUDHRY, JM: The aforesaid appeals have been preferred by the Assessee/Appellant agai…

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

In the result, the appeal i

ITA 536/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Feb 2019AY 2013-14

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.536 & 537(Asr)/2017 Assessment Years:2013-14 & 2014-15 M/s. Nasa Agro Industries Pvt. Vs. Asst. CIT, Ltd., Village Painchanwali, Circle-II, Tehsil & Dist. Fazillka. Bhatinda. [PAN:AAACN 7050J] (Appellant) (Respondent) Appellant by: Sh. P.K. Anand (Ld. CA) Respondent by: Smt. Ratinder Kaur (Ld. DR) Date of hearing: 19.02.2019 Date of pronouncement: 21.02.2019 ORDER PER N.K.CHOUDHRY, JM: The aforesaid appeals have been preferred by the Assessee/Appellant agai…

Meena Zarda Products Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 343/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.343/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) Meena Zarda Products (P) Ltd. Vs. Ito, Ward-1(1), S-3/85, Mancheswar Industrial Bhubaneswar Estate, Bhubaneswar-751010 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecm 3120 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri G. Naik, Advocate & Shri Rajat Kar, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta सुनवाई क" तार"ख / Date Of Hearing : 04/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Dated 04.06.2018 Passed In First Appeal No.0087/17-18 For The Assessment Year 2015-2016. 2. The Sole Ground Raised By The Assessee Reads As Follows :- “2. For That Learned Cit(A) Erred In Law As Well As Fact In Confirming The Disallowance Of Rs.4,53,064/- U/S.14A Of The I.T.Act, 1961 Without Considering The Submissions Of The Appellant From Its Proper Prospective On The Facts & In The Circumstances Of The Case.” 3. Ld. Ar Submitted That In The Similar Set Of Facts & Circumstances For A.Y.2014-2015, The Ao Made Addition, Which Was Confirmed By The Ld. Cit(A) But The This Bench Of The Itat In Ita No.45/Ctk/2018, Order Dated 02.08.2018, Allowed The Appeal Of The Assessee & Directed The Ao To Delete The Entire Amount Of Impugned Addition Made U/S.14A Of The Act By 2 Following The Decision Of Hon’Ble Madras High Court In The Case Of Cit Vs.

For Appellant: Shri G. Naik, AdvocateFor Respondent: Shri Subhendu Dutta

Section 14Section 14A

…आयकर अपील"य अ"धकरण, “एस.एम.सी”, "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CUTTACK "ी च"" मोहन गग", "या"यक सद"य के सम" । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.343/CTK/2018 ("नधा"रण वष" / Assessment Year :2015-2016) Meena Zarda Products (P) Ltd. Vs. ITO, Ward-1(1), S-3/85, Mancheswar Industrial Bhubaneswar Estate, Bhubaneswar-751010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECM 3120 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri G. Naik, Advocate & Shri Rajat Kar, Advocate राज"व क" ओर से /Revenue by : Shri Subhendu Dutta सुनवा…

DCIT 9(3)(2), Mumbai vs. Future Market Networks Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5234/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Dinkle HariaFor Respondent: Shri Shushil Kumar Poddar

Section 14ASection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no. 5234/Mum./2017 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–9(3)(2), Mumbai v/s Future Market Networks Ltd. Knowledge House, Shyam Nagar Off Jogeshwari Vikhroli Link Road ……………. Respondent Jogeshwari (E), Mumbai 400 060 PAN – AABCF2006M Revenue by : Shri Shushil Kumar Poddar Assessee by : Shri Dinkle Haria Date of Hearing – 08.01.2019 Date of Order – 30.01.2019 O R D E R PER SAKTIJIT DEY, J.M. This appeal has been filed by the…

DCIT 9(3)(2), Mumbai vs. Future Consumer Limited (Formerly Known As Future Consumer Enterprises Limited ), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5233/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Dinkle HariaFor Respondent: Miss Dipika Arora

Section 32Section 32(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.5233/Mum./2017 (Assessment Year :2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–9(3)(2), Mumbai v/s Future Consumer Ltd. (Formerly known as Future Consumer Enterprises Ltd.) Knowledge House, Off Jogeshwari– ……………. Respondent Vikhroli Link Road, Shyam Nagar Jogeshwari (E), Mumbai 400 060 PAN – AABCS0279B ITA no. 5264/Mum./2017 (Assessment Year : 2013–14) Asstt. Commissioner of Income Tax ……………. Appellant Circle–9(3)(2), Mumbai v/s Future Human Devel…

Visual Graphics Computing Services India Private Limited, Chennai vs. DCIT Corporate Circle 3(2), Chennai

In the result, the assessee’s appeal is treated as allowed for

ITA 3205/CHNY/2017[2013-14]Status: DisposedITAT Chennai01 Jan 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 3205/Chny/2017 "नधा"रण वष"/Assessment Year : 2013-14 Visual Graphics Computing Services Deputy Commissioner Of Income Tax, (India) Private Limited, Vs. Corporate Circle 3(2), 10Th Floor, “Zenith”, Chennai – 600 034. Ascendas - International Tech Park, Csir, Taramani Link Road, Chennai – 600 113. [Pan: Aaacv 3342H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Nishant Thakkar, Advocate &

Section 143(3)Section 92C

…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 "ी एस जयरामन, लेखा सद"य केसम$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 3205/Chny/2017 "नधा"रण वष"/Assessment Year : 2013-14 Visual Graphics Computing Services Deputy Commissioner of Income Tax, (India) Private Limited, Vs. Corporate Circle 3(2), 10th Floor, “Zenith”, Chennai – 600 034. Ascendas - International Tech Park, CSIR, Taramani Link Road, Chennai – 600 113. [PAN: AAACV 3342H] (अपीलाथ"/Appellant) (""यथ"/Respo…

JCIT (OSD), Chennai vs. Sify Technologies Limited, Chennai

In the result, the Revenue’s appeals in ITA Nos

ITA 1795/CHNY/2016[2011-2012]Status: DisposedITAT Chennai18 Dec 2018AY 2011-2012

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 1650/Chny/2017 "नधा"रण वष"/Assessment Year : 2010-11 Deputy Commissioner Of Income M/S. Sify Technologies Ltd., Tidel Park, 2Nd Floor, Tax, Vs. Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 101. Taramani, Chennai – 600 113. [Pan: Aaacs 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant) आयकर अपील सं/.I.T.A. Nos. 1793, 1794 & 1795/Chny/2016 "नधा"रण वष"/Assessment Years : 2009-10, 2010-11 & 2011-12 Joint Commissioner Of Income Tax Vs. M/S. Sify Technologies Ltd., Tidel Park, 2Nd Floor, (Osd), Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 034 Taramani, Chennai – 600 113. [Pan: Aaacs 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Respondent: Shri.Homi Rajvangh, CIT

Section 143(3)Section 194JSection 40

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य केसम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 1650/Chny/2017 "नधा"रण वष"/Assessment Year : 2010-11 Deputy Commissioner of Income M/s. Sify Technologies Ltd., Tidel Park, 2nd Floor, Tax, Vs. Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 101. Taramani, Chennai – 600 113. [PAN: AAACS 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant) आयकर अपील सं/.I.T.A. Nos. 1793, 1794 & 1795/Chny/2016 "न…

JCIT (OSD), Chennai vs. Sify Technologies Limited, Chennai

In the result, the Revenue’s appeals in ITA Nos

ITA 1794/CHNY/2016[2010-2011]Status: DisposedITAT Chennai18 Dec 2018AY 2010-2011

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 1650/Chny/2017 "नधा"रण वष"/Assessment Year : 2010-11 Deputy Commissioner Of Income M/S. Sify Technologies Ltd., Tidel Park, 2Nd Floor, Tax, Vs. Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 101. Taramani, Chennai – 600 113. [Pan: Aaacs 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant) आयकर अपील सं/.I.T.A. Nos. 1793, 1794 & 1795/Chny/2016 "नधा"रण वष"/Assessment Years : 2009-10, 2010-11 & 2011-12 Joint Commissioner Of Income Tax Vs. M/S. Sify Technologies Ltd., Tidel Park, 2Nd Floor, (Osd), Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 034 Taramani, Chennai – 600 113. [Pan: Aaacs 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Respondent: Shri.Homi Rajvangh, CIT

Section 143(3)Section 194JSection 40

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य केसम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 1650/Chny/2017 "नधा"रण वष"/Assessment Year : 2010-11 Deputy Commissioner of Income M/s. Sify Technologies Ltd., Tidel Park, 2nd Floor, Tax, Vs. Large Taxpayer Unit – 1, No.4, Canal Bank Road, Chennai – 600 101. Taramani, Chennai – 600 113. [PAN: AAACS 9032R] (%&यथ'/Respondent) (अपीलाथ"/Appellant) आयकर अपील सं/.I.T.A. Nos. 1793, 1794 & 1795/Chny/2016 "न…

CIT v. Chettinad Logistics (P) Ltd.

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

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

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

S.N.Damani Infra Pvt Ltd., Chennai vs. DCIT Corporate Circle 5(2), Chennai

Subburaaj Cotton Mill Private Limited, Rajapalayam vs. ACIT Corporate Circle 2, Madurai

Nanda Exim Pvt Ltd, Chennai vs. ACIT, Corp Ward -4(2), Chennai

DCIT Cen Cir 5(4), Mumbai vs. Satyam Realtors P.Ltd, Mumbai

JCIT, Corp Cir 2(2), Chennai vs. Hyundai Steel India P Ltd, Kancheepuram

Tamil Nadu State Transport Corpn, Coimbatore vs. ACIT, Company Circle-1(2), Coimbatore

DCIT, Cir.1(1)(1), Ahmedabad vs. Ardor in-Fin Private Ltd., Ahmedabad

Greenland Infracon Pvt. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

Ardor Structures Private Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

Asst. Commissioner of Income Tax, Circle-2(1), Tirupathi vs. Sudakagunta Hotels Limited, Tirupathi

Asst. Commissioner of Income Tax, Circle-2(1), Tirupathi vs. Sudakagunta Hotels Limited, Tirupathi

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

Meena Zarda Products Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

DCIT 9(3)(2), Mumbai vs. Future Market Networks Ltd, Mumbai

DCIT 9(3)(2), Mumbai vs. Future Consumer Limited (Formerly Known As Future Consumer Enterprises Limited ), Mumbai

Visual Graphics Computing Services India Private Limited, Chennai vs. DCIT Corporate Circle 3(2), Chennai

JCIT (OSD), Chennai vs. Sify Technologies Limited, Chennai

JCIT (OSD), Chennai vs. Sify Technologies Limited, Chennai