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)

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

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

ITA 1793/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 Dec 2018AY 2009-10

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…

ITO, Ward-10(4), Kolkata vs. M/S Dreamz Met Construction Projects Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2047/KOL/2016[2012-13]Status: DisposedITAT Kolkata07 Dec 2018AY 2012-13

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 2047/Kol/2016 Assessment Year : 2012-13 Ito, Ward-10(4), Kolkata -Vs- M/S Dreamz Met Construction Projects Pvt. Ltd. [Pan: Aagcm 2068 R ] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri D.S. Damle, FCA

Section 131Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 2047/Kol/2016 Assessment Year : 2012-13 ITO, Ward-10(4), Kolkata -vs- M/s Dreamz Met Construction Projects Pvt. Ltd. [PAN: AAGCM 2068 R ] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT Sr. DR For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 28.11.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-4, Kolkata [in shor…

M/S Nam Estates Private Limited, Bangalore vs. The Income Tax Officer Ward-5(1)(1), Bangalore

In the result, the assessee's appeal for Assessment Year 2013-14 is

ITA 2102/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Nov 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Seetharaman, C.AFor Respondent: Shri C.H. Sundar Rao, CIT (D.R)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2102/Bang/2018 (Assessment Year : 2013-14) M/s. Nam Estates Private Limited, 1st Floor, Embassy Point, 150 Infantry Road, Bangalore-560 001. …. Appellant. Vs. Income Tax Officer, Ward 5(1)(1), Bangalore. ….. Respondent. Appellant By : Shri Seetharaman, C.A. Respondent By : Shri C.H. Sundar Rao, CIT (D.R) Date of Hearing : 19.11.2018. Date of Pronouncement : 27.11.2018. O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed agai…

DCIT, Cir-11(1), Kolkata vs. M/A. Khaitan India Ltd, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 461/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 461/Kol/2017 Assessment Year : 2013-14 Dcit, Circle-11(1), Kolkata -Vs- M/S Khaitan India Ltd. [Pan: Aabck 2326 B] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: None

Section 10(1)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 461/Kol/2017 Assessment Year : 2013-14 DCIT, Circle-11(1), Kolkata -vs- M/s Khaitan India Ltd. [PAN: AABCK 2326 B] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT Sr. DR For the Respondent : None Date of Hearing : 13.11.2018 Date of Pronouncement : 16.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-4, Kolkata [in short the ld CIT(A)] in Appeal No.158/CIT…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Ideb Projects P Ltd, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1389/BANG/2014[2011-12]Status: DisposedITAT Bangalore05 Nov 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I

Section 143(1)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.1388 and 138 9/Bang/2014 Assessment years : 2010-11, 2011-12 Deputy Commissioner of Vs. M/s. IDEB Projects Pvt. Ltd., 10th Floor, Delta Tower, Sigma Income Tax, Circle 11(4), Soft Tech Park, 5th Floor, Rastrothana Bhavan, Whitefield Road, Varthur Kodi, Nrupathunga Road, Bangalore – 560 066. Bangalore – 560 001. PAN : AAACI 5570 N APPELLANT RESPONDENT Revenue by : Shri. C. H. Sundar Rao, CIT-DR-I Assessee by : Shri. Narendra Sharma, Advocate Date of hearing :…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Ideb Projects P Ltd, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1388/BANG/2014[2010-11]Status: DisposedITAT Bangalore05 Nov 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I

Section 143(1)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.1388 and 138 9/Bang/2014 Assessment years : 2010-11, 2011-12 Deputy Commissioner of Vs. M/s. IDEB Projects Pvt. Ltd., 10th Floor, Delta Tower, Sigma Income Tax, Circle 11(4), Soft Tech Park, 5th Floor, Rastrothana Bhavan, Whitefield Road, Varthur Kodi, Nrupathunga Road, Bangalore – 560 066. Bangalore – 560 001. PAN : AAACI 5570 N APPELLANT RESPONDENT Revenue by : Shri. C. H. Sundar Rao, CIT-DR-I Assessee by : Shri. Narendra Sharma, Advocate Date of hearing :…

ACIT, Circle, Panchkula vs. M/S Janak Global Resources Pvt. Ltd., Panchkula

In the result, the appeal of the Revenue is dismissed

ITA 470/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh16 Oct 2018AY 2014-15

For Appellant: Shri Manoj KumarFor Respondent: Shri Parikshit Aggarwal, CA

Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपणा" ग"ता , लेखा सद"य BEFORE: SHRI SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No. 470/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 बनाम The A.C.I.T., M/s Janak Global Panchkula Circle, Resources Pvt. Ltd., Panchkula. Plot No.315, Indl- Area, PH-1, Panchkula. "थायी लेखा सं./PAN NO: AACCJ4466C ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar ,Ms.Chanderkanta Sr.DR राज"व क" ओर से/ Revenue by : Shri Parik…

ITO 14(3)(4), Mumbai vs. Supreme Realty P.Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 892/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Ravish Soodita Nos. 892 & 893/Mum/2017 (Assessment Year: 2012-13 & 2013-14)

For Appellant: Shri Rakesh Mohan, A.RFor Respondent: Shri Nishant Samaiya, D.R

Section 10Section 115JSection 143(2)Section 143(3)Section 14A

…P a g e | 1 ITA No. 892 & 893/Mum/2017 The ITO-10(2)(3) Vs. Supreme Realty Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos. 892 & 893/Mum/2017 (Assessment Year: 2012-13 & 2013-14) The ITO-10(2)(3), Supreme Realty Pvt. Ltd. 431, 4th Floor, Aayakar Dheeraj Arma, 4th Floor, Bhavan, M.K. Marg, Vs. A.K.Marg, Station Road, Mumbai-400 020 Bandra East, Mumbai-400 051 PAN – AALCS0761J (Appellant) (Respondent) Revenue by: Shri Nishant Samaiya, D.R Assessee by: Shri Rakesh Mohan, A.R Date of Hearing: 01.10.201…

ACIT 13(2)(1), Mumbai vs. Sodexo Food Solutions India P. Ltd, Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5781/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR

Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ties in assessee’s favor, the details of some of which are as follows:- No. Case Law Judicial Authority Citation 1. PCIT Vs Ballarpur Industries Ltd Hon’ble Bombay High Court ITA No. 51 of 2016 2. CIT Vs Chettinad Logistics Pvt. Ltd. Hon’ble Madras High Court 80 Taxmann.com 221 3. CIT Vs. Holcim India P. Ltd. Hon’ble Delhi High Court 111 DTR 158 4. Cheminvest Ltd Vs CIT Hon’ble Delhi High Court 378 ITR 33 5. PCIT Vs IL&FS Energy Dev. Co. Hon’ble Delhi High Court 84 Taxmann.com 186 Ltd. 6. PCIT Vs Empire Package Pvt. Ltd. Hon’ble Punjab & Haryana High Court 81 Taxmann.com 108 7. CIT Vs Lakhani Marketing Inc. Hon’b…

Sodexo Food Solutions India P .Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5707/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR

Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ties in assessee’s favor, the details of some of which are as follows:- No. Case Law Judicial Authority Citation 1. PCIT Vs Ballarpur Industries Ltd Hon’ble Bombay High Court ITA No. 51 of 2016 2. CIT Vs Chettinad Logistics Pvt. Ltd. Hon’ble Madras High Court 80 Taxmann.com 221 3. CIT Vs. Holcim India P. Ltd. Hon’ble Delhi High Court 111 DTR 158 4. Cheminvest Ltd Vs CIT Hon’ble Delhi High Court 378 ITR 33 5. PCIT Vs IL&FS Energy Dev. Co. Hon’ble Delhi High Court 84 Taxmann.com 186 Ltd. 6. PCIT Vs Empire Package Pvt. Ltd. Hon’ble Punjab & Haryana High Court 81 Taxmann.com 108 7. CIT Vs Lakhani Marketing Inc. Hon’b…

Moserbaer India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed

ITA 1617/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri N. K. Saini & Ms Suchitra Kamblemoserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Moserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Astt. Commissioner Of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-Iii New Delhi-110020 (Appellant) Aaam0322J (Respondent) Moserbaer India Ltd. Vs Dcit Tax, 43-A, Okhla Indl Area, Circle 17(1) Phase-Iii New Delhi New Delhi-110020 (Respondent) Aaam0322J (Appellant)

Section 10BSection 143Section 144CSection 14A

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Astt. Commissioner of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-III New Delhi-110020 (APPELLANT) AAAM0322J (RE…

M/S. Moserbaer India Ltd., New Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 2395/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kamblemoserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Moserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Astt. Commissioner Of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-Iii New Delhi-110020 (Appellant) Aaam0322J (Respondent) Moserbaer India Ltd. Vs Dcit Tax, 43-A, Okhla Indl Area, Circle 17(1) Phase-Iii New Delhi New Delhi-110020 (Respondent) Aaam0322J (Appellant)

Section 10BSection 143Section 144CSection 14A

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Astt. Commissioner of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-III New Delhi-110020 (APPELLANT) AAAM0322J (RE…

ACIT, New Delhi vs. M/S. Moser Baer India Limited, New Delhi

Appeal is dismissed

ITA 1200/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kamblemoserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Moserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Astt. Commissioner Of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-Iii New Delhi-110020 (Appellant) Aaam0322J (Respondent) Moserbaer India Ltd. Vs Dcit Tax, 43-A, Okhla Indl Area, Circle 17(1) Phase-Iii New Delhi New Delhi-110020 (Respondent) Aaam0322J (Appellant)

Section 10BSection 143Section 144CSection 14A

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Astt. Commissioner of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-III New Delhi-110020 (APPELLANT) AAAM0322J (RE…

Moserbaer India Ltd., New Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 6042/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Oct 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblemoserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Moserbaer India Ltd. Vs Assistant Commissioner Of Tax, 43-A, Okhla Indl Area, Income Tax Phase-Iii Circle 5(1) New Delhi-110020 New Delhi Aaam0322J (Respondent) (Appellant) Astt. Commissioner Of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-Iii New Delhi-110020 (Appellant) Aaam0322J (Respondent) Moserbaer India Ltd. Vs Dcit Tax, 43-A, Okhla Indl Area, Circle 17(1) Phase-Iii New Delhi New Delhi-110020 (Respondent) Aaam0322J (Appellant)

Section 10BSection 143Section 144CSection 14A

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Moserbaer India Ltd. Vs Assistant Commissioner of Tax, 43-A, Okhla Indl Area, Income Tax Phase-III Circle 5(1) New Delhi-110020 New Delhi AAAM0322J (RESPONDENT) (APPELLANT) Astt. Commissioner of Income Tax Vs Moserbaer India Ltd. Circle 5(1) Tax, 43-A, Okhla Indl Area, New Delhi Phase-III New Delhi-110020 (APPELLANT) AAAM0322J (RE…

Zoetis Pharmaceuticals Research P. Ltd, Mumbai vs. ACIT 11(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3715/MUM/2018[2014-15]Status: DisposedITAT Mumbai26 Sept 2018AY 2014-15

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3715/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15) बिाम/ Zoetis Pharmaceutical Acit 11(3)(2) Research P. Ltd., Mumbai 31, Level-3, V. Kalpataru Synergy, Opp. Grand Hyatt, Santacruz (E), Mumbai-400055 स्थायी ऱेखा सं./ Pan : Aadcp5293L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Siddharth Shah Revenue By : Shri. C.S. Sharma, Dr सुनवाई की तारीख /Date Of Hearing : 19.09.2018 घोषणा की तारीख /Date Of Pronouncement : 26.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 3715/Mum/2018, Is Directed Against Appellate Order Dated 31.03.2018 Passed By Learned Commissioner Of Income Tax (Appeals)-18, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 28.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.3715/Mum/2018

For Appellant: Shri. Siddharth ShahFor Respondent: Shri. C.S. Sharma, DR

Section 139(5)Section 143(3)Section 14ASection 251

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3715/Mum/2018 (नििाारण वर्ा / Assessment Year : 2014-15) बिाम/ Zoetis Pharmaceutical ACIT 11(3)(2) Research P. Ltd., Mumbai 31, Level-3, v. Kalpataru Synergy, Opp. Grand Hyatt, Santacruz (E), Mumbai-400055 स्थायी ऱेखा सं./ PAN : AADCP5293L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Siddharth Shah Revenue by : Shri. C.S. Sharma, DR सुनवाई की तारीख /Date of Hearing : 19.09.2018 घोषणा क…