CIT v. Chettinad Logistics (P) Ltd.

80 Taxmann.com 221High Court2017#158 most cited

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

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

444

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

Also referred to as

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

Also reported as

248 Taxmann 55

Sections most often in play

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

Issues it is cited on

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

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

Biswanath Hosiery Mills Ltd., Kolkata vs. ACIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Aayush Kedia, ARFor Respondent: Shri Mahare Yogesh Prabhakar, DR
Section 10(34)Section 143(2)Section 143(3)Section 14ASection 250

…Hdh IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Biswanath Hosiery Mills Ltd. CIT (Appeals), Kolkata-27 39, Shree Centre, Kali Krishna Vs 110, Shanti Pally, Aaykar agore Street, Malapara, Bhavan Poorwa, Kolkata- Kolkata-700007, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN: AABCB5179R Present for: Appellant by : Shri Aayush Kedia, AR Respondent by : Shri Mahare Yogesh Prabhakar, DR Date of Hearing : 07.11.2024 Date of Pronouncement : 25.11.2024 O R D E R PER RAKESH MISHRA, AC…

Wind World Wind Farms (Sai) P Limited, Mumbai vs. DCIT, Circle-(3)(3)(1), Mumbai, Aayakar Bhawan

In the result, the appeal of the assessee is allowed

ITA 4875/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 Nov 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year 2018-19

For Appellant: MS. Simran DhawanFor Respondent: Shri Umesh Chandra Sinha
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year 2018-19 Wind World Wind Farms (Sai) DCIT, Circle–3(3)(1), P Limited, Aayakar Bhavan, A-9, Wind World Tower, vs. M.K. Road, Veera Desai Road, Mumbai Andheri (W), Mumbai PAN : AABCE5227D (Appellant) (Respondent) Assessee by : MS. Simran Dhawan Revenue by : Shri Umesh Chandra Sinha Date of Hearing : 12/11/2024 Date of Pronouncement : 14/11/2024 PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.24-07-2024 pass…

Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad vs. Laurus Labs Limited, Visakhapatnam

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 203/HYD/2024[2018-19]Status: DisposedITAT Hyderabad05 Nov 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR
Section 14Section 14ASection 32ASection 35

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [PAN : AABCL1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. of Income Tax [PAN : AABCL1170C…

Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad vs. Laurus Labs Limited, Visakhapatnam

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 202/HYD/2024[2017-18]Status: DisposedITAT Hyderabad05 Nov 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR
Section 14Section 14ASection 32ASection 35

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [PAN : AABCL1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. of Income Tax [PAN : AABCL1170C…

Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad vs. Laurus Labs Limited, Visakhapatnam

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 201/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Nov 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR
Section 14Section 14ASection 32ASection 35

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [PAN : AABCL1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. of Income Tax [PAN : AABCL1170C…

Laurus Labs Limited, Vishakhapatnam vs. Assistant Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 121/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Nov 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR
Section 14Section 14ASection 32ASection 35

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [PAN : AABCL1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. of Income Tax [PAN : AABCL1170C…

Income Tax Officer-11(1)(1), Mumbai, Churchgate vs. Ms. Saicharan Consultancy Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3527/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2015-16

For Appellant: Shri Jayeshkumar JainFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer- 11(1)(1), Ms. Saicharan Mumbai Consultancy Pvt Ltd Room No. 201, Aayakar Bhawan, Office No. 317, Raheja Chamber, 3rd Floor, Free M.K. Road, Churchgate, Vs. Mumbai - 400020 Press Marg, Nariman Point, Mumbai – 400021 PAN: AAKCS5972N (Appellant) (Respondent) Present for: Assessee by : Shri Jayeshkumar Jain Revenue by : Shri Bhangepatil Pushkaraj Ramesh Date of Hearing : 21.10.2024 Date of Pronouncement : 22.10.2024 O R…

Asst. Commissioner of Income-Tax 6(1)(2), Mumbai vs. Incred Holdings Limited (Formerly Known As Kkr Capital Markets India Limited)., Mumbai

In the result, appeals filed by the assessee in I

ITA 4366/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Oct 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Assistant Commissioner of Income-tax, Circle 6(3)(2), Unit No. 1203 Vs Mumbai 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलाथ"/ (Appellant)…

Asst. Commissioner of Income-Tax 6(1)(2), Mumbai vs. Incred Holdings Limited (Formerly Known As Kkr Capital Markets India Limited)., Mumbai

ITA 4365/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Oct 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Asst. Commissioner of Income-Tax 6(1)(2), Mumbai vs. Incred Holdings Limited (Formerly Known As Kkr Capital Markets India Limited)., Mumbai

ITA 4364/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Oct 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(1), Mumbai

ITA 4254/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(1), Mumbai

ITA 4252/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(2), Mumbai

ITA 4250/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(2), Mumbai

ITA 4249/MUM/2024[AY 2015-16]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 Ι.Τ.Α. No. 4249/Mum/2024 Assessment Year: 2015-16 Ι.Τ.Α. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), M…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(2), Mumbai

ITA 4248/MUM/2024[AY 2014-15]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Unit No. 1203 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income-tax, Circle 6(3)(2), Mum…

Incred Holdings Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 6(3)(2), Mumbai

In the result, appeals filed by the assessee in I

ITA 4246/MUM/2024[AY 2013-14]Status: DisposedITAT Mumbai17 Oct 2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Ajit Kumar Jain, A/RFor Respondent: Mr. R.A. Dhyani, CIT D/R & Shri Krishna Kumar, Sr. D/R
Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 4246/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 4248/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 4249/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 4250/Mum/2024 Assessment Year: 2016-17 Incred Holdings Limited Assistant Commissioner of Income-tax, Circle 6(3)(2), Unit No. 1203 Vs Mumbai 12th Floor B Wing, The Capital Plot No. C-70, G Block BKC Mumbai - 400051 [PAN: AAECK1977B] अपीलाथ"/ (Appellant)…

The ACIT, Central Circle-3(2), Chennai vs. M/S.Va Tech Wabag Limited, Chennai

In the result, the appeals of the revenue are decided as under:-

ITA 326/CHNY/2021[2016-17]Status: DisposedITAT Chennai16 Oct 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./It(Tp) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ It(Tp) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ It(Tp) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ Ita No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner Of Income Tax, M/S. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, Wabag House, Chennai 200 Feet Radial Road, Sunnambukolathur, Chennai – 600 006. [Pan: Aabcv0225G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri Ramesh Kutty, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. C. Vatchala, Cit सुनवाई की तारीख/Date Of Hearing : 27.08.2024 घोषणा की तारीख /Date Of Pronouncement : 16.10.2024 आदेश / O R D E R Amitabh Shukla, A.M : Delay S. Appel- Appeal Nos. Ays Cit(A) Order Details Respondent In Filing No. Lant Appeal A B C D E F G Acit, Din No.Itba / Apl / M / 250 / M/S. V.A Tech It(Tp)-7 / Cc- 2020-21 / 1029389607 (1) Wabag 1 2013-14 4 Days Chny/2021 3(2), Dt.31.12.2020 Limited, Chennai Din No.Itba / Apl / M / 250 / It(Tp)-8 / 2 2014-15 2020-21 / 1029389231 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-9 / 3 2015-16 2020-21 / 1029389414 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-326 3 4 2016-17 2020-21 / 1031510911 (1) /Chny/2021 Months Dt.16.03.2021

For Appellant: Shri Ramesh Kutty, AdvocateFor Respondent: Ms. C. Vatchala, CIT
Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ IT(TP) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ IT(TP) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ ITA No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner of Income Tax, M/s. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, WABAG Hou…

M/S . Sun Tv Network Limited, Chennai vs. ITO, Non Corp Circle 10(1), Chennai

The appeal of the revenue stand dismissed

ITA 674/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.674/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) M/S. Sun Tv Network Ltd Acit बनाम/ 73, Murasoli Maran Towers, Non Corporate Circle -10(1), Mrc Nagar Main Road, Chennai. Vs. Mrc Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./Tan/Gir No.Aadcs-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.1111/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) Dcit M/S. Sun Tv Network Ltd बनाम/ Non Corporate Circle -10(1), 73, Murasoli Maran Towers, Chennai. Mrc Nagar Main Road, Vs. Mrc Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./Tan/Gir No.Aadcs-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) Assessee By : Shri K. Ramakrishnan (Ca) – Ld.Ar Department By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R

For Appellant: Shri K. Ramakrishnan (CA) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी.वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.674/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) M/s. Sun TV Network Ltd ACIT बनाम/ 73, Murasoli Maran Towers, Non Corporate Circle -10(1), MRC Nagar Main Road, Chennai. Vs. MRC Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./TAN/GIR No.AADCS-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ ITA No.1111/Chny/2023…

Deputy Commissioner of Income Tax, Chennai vs. Sun Tv Network Ltd, Chennai

The appeal of the revenue stand dismissed

ITA 1111/CHNY/2023[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.674/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) M/S. Sun Tv Network Ltd Acit बनाम/ 73, Murasoli Maran Towers, Non Corporate Circle -10(1), Mrc Nagar Main Road, Chennai. Vs. Mrc Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./Tan/Gir No.Aadcs-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.1111/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) Dcit M/S. Sun Tv Network Ltd बनाम/ Non Corporate Circle -10(1), 73, Murasoli Maran Towers, Chennai. Mrc Nagar Main Road, Vs. Mrc Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./Tan/Gir No.Aadcs-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) Assessee By : Shri K. Ramakrishnan (Ca) – Ld.Ar Department By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R

For Appellant: Shri K. Ramakrishnan (CA) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी.वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.674/Chny/2023 (िनधा*रणवष* / Assessment Year: 2018-19) M/s. Sun TV Network Ltd ACIT बनाम/ 73, Murasoli Maran Towers, Non Corporate Circle -10(1), MRC Nagar Main Road, Chennai. Vs. MRC Nagar, Chennai – 600 028. "थायीलेखासं./जीआइआरसं./TAN/GIR No.AADCS-4885-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ ITA No.1111/Chny/2023…

Adani Green Energy Limited, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

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

ITA 1002/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Sept 2024AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1002/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Adani Green Energy Limited The Principal Cit Adani Corporate House बनाम/ Ahmedabad-1 Shantigram 15, S.G. Highway V/S. Near Vaishno Devi Circle Khodiyar B.O., Khodiyar Ahmedabad – 382 421 (Gujarat) "थायी लेखा सं./Pan: Aanca 1814 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Vartik Chokshi, A.R. Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/09/2024 घोषणा क" तार"ख /Date Of Pronouncement: 09/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax, Ahmedabad-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act"), Dated 16-03-2024, For The Assessment Year (Ay) 2018-19. Adani Green Energy Limited Vs. Pr.Cit Asst. Year : 2018-19

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri H. Phani Raju, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ, “ए“ अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1002/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Adani Green Energy Limited The Principal CIT Adani Corporate House बनाम/ Ahmedabad-1 Shantigram 15, S.G. Highway…