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 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 14A Section 143(3)Section 8D Section 143(2)Section 115JB Section 50C Section 234B Section 250

Read the full judgment

Issues it is cited on

time barred assessment casus omissus section 153a(1)(b)strategic investment section 2(22)section 153(1)deemed dividend section 2(22)(e)section 40a(2)retrospective amendment disallowance u/s 14a kelvinator

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

Siemens Gamesa Renewable Power Private Limited, Chennai vs. DCIT, Corporate Circle 2(1), Chennai

The appeal stand partly allowed in terms of our above order

ITA 71/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Sept 2023AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./Ita No.71/Chny/2018 (िनधा<रणवष< / Assessment Year: 2013-14) & आयकरअपीलसं./It(Tp)A No.88/Chny/2018 (िनधा<रणवष< / Assessment Year: 2014-15) M/S. Siemens Gamesa Renewable Power Dcit Private Limited Corporate Circle-2(1) (Formerly Known As Gamesa Renewable Chennai. बनाम/ Pvt.Ltd. Before That Known As Gamesa Wind Vs. Turbine Pvt.Ltd.) 334, Futura Tech Park, 8Th Floor, Block B Sholinganallur, Chennai-600 119. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaccg-6027-C (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri B. Ramakrishnan (Fca) & Shri Shrenik Chordia (Ca) – Ld.Ar !थ" की ओर से/Respondent By : Shri Sasi Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 12-07-2023 घोषणाकीतारीख/Date Of Pronouncement : 08-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 & 2014-15 Have Identical Facts & Issues. The Appeal For Ay 2013- 14 Arises Out Of Final Assessment Order Dated 30-10-2017 Passed By Ld.

For Appellant: Shri B. Ramakrishnan (FCA) &For Respondent: Shri Sasi Kumar (CIT) – Ld. DR

Section 115JSection 139(1)Section 143(3)Section 144C(5)Section 14ASection 36(1)(va)Section 92C

…आयकर अपीलीय अिधकरण “डी”"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय ,ी महावीरिसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.71/Chny/2018 (िनधा<रणवष< / Assessment Year: 2013-14) & आयकरअपीलसं./IT(TP)A No.88/Chny/2018 (िनधा<रणवष< / Assessment Year: 2014-15) M/s. Siemens Gamesa Renewable Power DCIT Private Limited Corporate Circle-2(1) (Formerly known as Gamesa Renewable Chennai. बनाम/ Pvt.Ltd. before that known as Gamesa Wind Vs. Turbine Pvt.Ltd.) 334, Futura Tech Park,…

Puspak Steel Industries Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle-10, Pune

In the result, the appeal filed by the assessee stands partly allowed

ITA 852/PUN/2023[2014-15]Status: DisposedITAT Pune22 Aug 2023AY 2014-15

For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri M. G. Jasnani

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.852/PUN/2023 िनधा"रण वष" / Assessment Year : 2014-15 Puspak Steel Industries Vs. ACIT, Circle-10, Pune. Private Limited, Gat No.119, Alandi Markal Road, Village- Dhanore, Pune- 412105. PAN : AABCP0081C Appellant Respondent Assessee by : Shri Sarvesh Khandelwal Revenue by : Shri M. G. Jasnani Date of hearing : 10.08.2023 Date of pronouncement : 22.08.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directe…

The Dy. Commissioner of Income Tax, Central Circle-6(4), Mumbai vs. Yaari Digital Integrated Services Limited, Mumbai

In the result, the appeal filed by the Revenue standsdismissed

ITA 1553/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Aug 2023AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Narender Kumar Choudhrydcit, Central Circle - 6(4) M/S. Yaari Digital Integarted Room No. 1925, 1St Floor Services Ltd. Air India Building Plot No. 448-451, Phase-V Vs. Nariman Point Udyog Vihar, Gurgaon, Mumbai 400021 (Haryana) 122016 Pan – Aabci7129N Appellant Respondent Appellant By: Shri Raj Singh Meel, Ld. Cit-Dr Respondent By: None Date Of Hearing: 07.08.2023 Date Of Pronouncement: 18.08.2023

For Appellant: Shri Raj Singh Meel, Ld. CIT-DRFor Respondent: None

Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH, MUMBAI Before Shri Prashant Maharishi, Accountant Member & Shri Narender Kumar Choudhry, Judicial Member DCIT, Central Circle - 6(4) M/s. Yaari Digital Integarted Room No. 1925, 1st Floor Services Ltd. Air India Building Plot No. 448-451, Phase-V Vs. Nariman Point Udyog Vihar, Gurgaon, Mumbai 400021 (Haryana) 122016 PAN – AABCI7129N Appellant Respondent Appellant by: Shri Raj Singh Meel, Ld. CIT-DR Respondent by: None Date of Hearing: 07.08.2023 Date of Pronouncement: 18.08.2023 O R D E R Per: N.K. Choudhry, JM This appeal has been preferred by the Assesse…

Trimax Sands P Ltd, Chennai vs. PCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 252/CHNY/2021[2015-16]Status: DisposedITAT Chennai07 Aug 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.252/Chny/2021 (िनधा*रण वष* / Assessment Year: 2015-16) M/S.Trimex Sands Private Limited Pr. Cit बनाम 1, Subbaraya Avenue Trimex Towers Chennai-3, C.P.Ramaswamy Road, Alwarpet, Chennai. / Vs. Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabce-3846-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Anand (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)- Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 07-08-2023 आदेश / O R D E R

For Appellant: Shri D. Anand (Advocate)-Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)- Ld. Sr. DR

Section 143(3)Section 14ASection 2Section 263Section 263oSection 32(1)(ii)Section 32ASection 33A

…erned, the undisputed position that emerges is that the assessee has not earned any exempt income during this year. In such a case, no disallowance u/s 14A is called for in terms of binding decision of Hon’ble High Court of Madras in Chettinad Logistics Ltd. (80 Taxmann.com 221). So far as the issue of additional depreciation is concerned, we find that ratio of decision of Hon’ble High Court of Madras in T.P. Textiles P. Ltd. (supra) would apply wherein similar additional depreciation has been allowed for AY 2011-12. Therefore, the assessment order could not be termed as erroneous or prejudicial to the interest o…

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 96/RPR/2021[2011-12]Status: DisposedITAT Raipur01 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 96/RPR/2021 "नधा"रण वष" / Assessment Year : 2011-12 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Steel & Power Limited 142, Sahid Smarak, G.E. Road, Raipur (C.G.) PAN: AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.06.2023 घोषणा…

Elara Capital (India) Private Limited, Mumbai vs. ACIT- Circle 6(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The ACIT-Circle 6(2)(2), Tower 3, 21st Floor, One Room No. 506, 5th floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. PAN NO. AABCE 6487 B Appellant Respondent Assessee by : Mr. Milind Dattani Revenue by : Mr. P.D. Chogule (Addl. CIT) Date of Hearing : 19/07/2023 : Date of pronouncement 31/07/2023 ORDER PER…

Principal Commissioner of Income Tax (Central)-3 vs. Bhilwara Energy Ltd

ITA/410/2023HC Delhi28 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 14A

…ITAs 409/2023 & connected matters Page 1 of 4 $~34 to 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision:28.07.2023 + ITAs 409/2023, 410/2023, 411/2023 & 412/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr Standing Counsel. versus BHILWARA ENERGY LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing…

E H Building Consultancy Pvt. Ltd., Chennai vs. ITO, Corporate Ward 2(1), Chennai

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

ITA 459/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Jul 2023AY 2012-13

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.459/Chny/2023 िनधा"रण वष"/Assessment Year: 2012-13 Eh Building Consultancy Pvt. Ltd., Vs. The Income Tax Officer, Flat No. 1C, First Floor, Gowri Chitra Corporate Ward 2(1), Garden Complex, 88/4, Arcot Road, Chennai. Vadapalani, Chennai 600 026. [Pan:Aabce8062E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 13.07.2023 घोषणा की तारीख /Date Of Pronouncement : 19.07.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 15.02.2023 Relevant To The Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2012-13 On 30.09.2012 With Returned Income Of ₹.Nil. The Return Of Income Was Processed Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] Dated 15.03.2013. Thereafter, The Case Was Selected For Scrutiny Through Nd Notice Under 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ SMC BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" के सम" Before Shri V. Durga Rao, Judicial Member आयकर अपील सं./I.T.A. No.459/Chny/2023 िनधा"रण वष"/Assessment Year: 2012-13 EH Building Consultancy Pvt. Ltd., Vs. The Income Tax Officer, Flat No. 1C, First Floor, Gowri Chitra Corporate Ward 2(1), Garden Complex, 88/4, Arcot Road, Chennai. Vadapalani, Chennai 600 026. [PAN:AABCE8062E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई क…

M/S Manipal Technologies Limited, Udupi vs. The Deputy Commissioner of Income Tax, Circle-1, Udupi

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

ITA 325/BANG/2023[2012-13]Status: DisposedITAT Bangalore07 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Shri Beena Pillaiassessment Year : 2012-13

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

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

…n taken by the assessee for purchasing the shares/making the investment in shares is to be examined by the AO. (emphasis supplied)" 8.3 In another decision of Hon’ble Madras High Court in the case of CIT(A) Vs. Chettinad Logistics Pvt. Ltd. reported in (2017) 80 Taxmann.com 221, Hon’ble Court had held that, disallowance u/s 14A cannot go beyond exempt income earned. The relevant observation of Hon’ble Madras High Court is as under:- “"4. The admitted position is that no exempt income has been earned by the assessee in the financial year relevant to the assessment year in issue. The order of assessment records a f…

ACIT, Central Circle-1(1), Chennai vs. Eta Star Property Developers Ltd, Chennai

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

ITA 461/CHNY/2023[2018-19]Status: DisposedITAT Chennai31 May 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.461/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 The Assistant Commissioner Of Vs. M/S. Eta Star Property Developers Income Tax, Limited, No. 10-11, Chennai Citi Center, Central Circle 1(1), Dr. Radhakrishnan Road, Mylapore, Chennai. Chennai 600 004. [Pan:Aabce5356K] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri P. Sajit Kumar, Jcit : ""थ" की ओर से/Respondent By Shri V. Padmanaban, F.C.A. : सुनवाई की तारीख/ Date Of Hearing 30.05.2023 : घोषणा की तारीख /Date Of Pronouncement : 31.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 03.01.2023 Relevant To The Assessment Year 2018-19. The Only Issue Involved In This Appeal Is Relating To Deletion Of Disallowance Made Under Section 14A Of The Income Tax Act, 1961 [“Act” In Short] Amounting To ₹.2,36,66,025/-.

Section 143(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.461/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 The Assistant Commissioner of Vs. M/s. ETA Star Property Developers Income Tax, Limited, No. 10-11, Chennai Citi Center, Central Circle 1(1), Dr. Radhakrishnan Road, Mylapore, Chennai. Chennai 600 004. [PAN:AABCE5356K] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by S…

Principal Commissioner of Income Tax Delhi 4 vs. Il and Fs Energy Development Co Ltd

ITA - 316 / 2023HC Delhi30 May 2023

Section 14A

…$~36 & 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 316/2023 + ITA 317/2023 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 4 ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Standing Counsel. versus IL AND FS ENERGY DEVELOPMENT CO LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R % 30.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.29613/2023 in ITA 316/2023 CM Appl…

Principal Commissioner of Income Tax Delhi 4 vs. Il and Fs Energy Development Co. Ltd

ITA - 317 / 2023HC Delhi30 May 2023

Section 14A

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

ITA 399/HYD/2022[2013-14]Status: DisposedITAT Hyderabad16 May 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.399/Hyd/2022 Assessment Year: 2013-14 M/s. Harshini EPC Private Vs. The Income Tax Officer, Limited, Ward – 2(3), C/o. P. Murali & Co., Hyderabad. Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad – 500082. PAN : AABCC9335N. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri M. Naveen Kumar Date of hearing: 27.04.2023 Date of pronouncement: 16.05.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the as…

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

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

ITA 398/HYD/2022[2012-13]Status: DisposedITAT Hyderabad16 May 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 40Section 40(1)(ia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.398/Hyd/2022 Assessment Year: 2012-13 M/s. Harshini EPC Private Vs. The Income Tax Officer, Limited, Ward – 2(3), C/o. P. Murali & Co., Hyderabad. Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad – 500082. PAN : AABCC9335N. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri M. Naveen Kumar Date of hearing: 27.04.2023 Date of pronouncement: 16.05.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the as…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd

ITA - 272 / 2023HC Delhi12 May 2023

Section 14A

…ITA 272/2023 Page 1 of 3 $~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 12.05.2023 + ITA 272/2023 & CM Nos.24777-78/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel. versus M/S BHARAT HOTELS LTD. ..... Respondent Through: Ms Ananya Kapoor, Mr Salil Kapoor and Mr Sumit Lalchandani, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd

ITA - 266 / 2023HC Delhi09 May 2023

Section 14A

…ITA No.266/2023 Page 1 of 3 $~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 09.05.2023 + ITA 266/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat and Ms Easha Kadian, Advs. versus M/S BHARAT HOTELS LTD. ..... Respondent Through: Ms Ananya Kapoor with Mr Sumit Lalchandani, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER…

CIT v. Chettinad Logistics (P) Ltd.

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

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

Siemens Gamesa Renewable Power Private Limited, Chennai vs. DCIT, Corporate Circle 2(1), Chennai

Puspak Steel Industries Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle-10, Pune

The Dy. Commissioner of Income Tax, Central Circle-6(4), Mumbai vs. Yaari Digital Integrated Services Limited, Mumbai

Trimax Sands P Ltd, Chennai vs. PCIT, Chennai

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhattisgarh Steel & Power Limited, Raipur

Elara Capital (India) Private Limited, Mumbai vs. ACIT- Circle 6(2)(2), Mumbai

Principal Commissioner of Income Tax (Central)-3 vs. Bhilwara Energy Ltd

Principal Commissioner of Income Tax (Central)-3 vs. Bhilwara Energy Ltd

Principal Commissioner of Income Tax (Central)-3 vs. Bhilwara Energy Ltd

Principal Commissioner of Income Tax (Central)-3 vs. M/S Bhilwara Energy Ltd

Principal Commissioner of Income Tax (Central)-3 vs. Bhilwara Energy Ltd

E H Building Consultancy Pvt. Ltd., Chennai vs. ITO, Corporate Ward 2(1), Chennai

M/S Manipal Technologies Limited, Udupi vs. The Deputy Commissioner of Income Tax, Circle-1, Udupi

ACIT, Central Circle-1(1), Chennai vs. Eta Star Property Developers Ltd, Chennai

Principal Commissioner of Income Tax Delhi 4 vs. Il and Fs Energy Development Co Ltd

Principal Commissioner of Income Tax Delhi 4 vs. Il and Fs Energy Development Co. Ltd

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd