CIT v. Chettinad Logistics (P.) Ltd.

95 Taxmann.com 250Supreme Court of India2018#219 most cited

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

Disallowance under Section 14A of the Income-tax Act is applicable only when the assessee has earned exempt income during the relevant year. If no exempt income is received, neither Section 14A nor Rule 8D for computing such disallowance can be invoked.

339

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Chettinad Logistics (P.) Ltd. · Section 14A · Rule 8D · disallowance under Section 14A · exempt income · no exempt income disallowance · expenditure relating to exempt income · Supreme Court · SLP dismissal

Sections most often in play

Section 14ASection 143(3)Section 8DSection 1961Section 131Section 37(1)Section 115JBSection 132(4)

Issues it is cited on

section 9(1)(ii)strategic investmentdisallowance under section 14aretrospective amendmentdisallowance u/s 14asection 14a(2)section 115jb(2)disallowance of interest expendituresection 14asection 36(1)(iii)section 115jbbook profits

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

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6760/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Feb 2026AY 2014-15

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal ()

For Respondent: Shri Ravikant Pathak
Section 10(34)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos.6760/MUM/2025 & 6761/MUM/2025 Assessment Years: 2014-15 & 2015-16 Nuvama Wealth Management Limited, 801 to 804 Wing A Building No.3 Inspire BKC, G Block, BKC Bandra East Mumbai-400051 PAN NO- AAACK3792N Appellant Assessee by Vs. Deputy Commissioner of Income Tax-1(1), CGO Building, M.K Road, New Marine Lines, Mumbai-400020 Respondent : Shri Ravikant Pathak Department by : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 23/12/2025 Date of pronouncement :…

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Deputy Commissioner of Adani Logistics Ltd, Income Tax, Adani Corporate House, Circle – 1(1)(1), Shantigram, S G Highway, Ahmedabad - 380015 Nr. Vaishnodevi Circle, Vs. Ahmedabad, Gujarat - 382421 [PAN – AABCI4157J] (Appellant) (Respondent) Assessee by Shri Dhrunal Bhatt, AR Revenue by Shri R P Rastogi, CIT-D.R Date of Hearing 05.02.2026 Date of Pronouncement 12.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 831/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 830/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 829/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 828/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Feb 2026AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI vs. LIGHTHOUSE LEARNING PRIVATE LIMITED, MUMBAI

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

ITA 5433/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 14ASection 250Section 32(1)Section 32(1)(ii)Section 43(1)Section 43(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 5433/Mum/2024 A.Y: 2020-21 ACIT, Circle – 14(1)(2) Vs Lighthouse Learning Room No. 455, 4th Floor, Private Limited Aayakar Bhavan, MK Windson, 8th floor, 801- Marg, Mumbai – 400020. 803, Off CST Road, Vidyanagari Marg, Kalina Santhcruz E, Mumbai. PAN – AACCE2954N (Appellant) (Respondent) Assessee by Shri Viraj Mehta Revenue by Shri Rajesh Kumar Yadav Date of Hearing 17.12.2025 Date of Pronouncement 30.01.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The pres…

DCIT, CENTRAL CIRCLE-2(2), PUNE vs. KAKADE INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2277/PUN/2025[2014-15]Status: DisposedITAT Pune29 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

DCIT, CENTRAL CIRCLE-2(2), PUNE, PUNE vs. KAKADE INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2275/PUN/2025[2013-14]Status: DisposedITAT Pune29 Jan 2026AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

ACIT, MUMBAI vs. K RAHEJA CORP PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 6083/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Paresh Sondagar, CA
Section 11SSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2020-21 ACIT K Raheja Corp Pvt. Ltd., Kautilya Bhavan, BKC Plot No. C-30, Block-G, Raheja Vs. Mumbai-400051. Tower, Bandra, Mumbai-400051. PAN NO. AAACP 0522 B Appellant Respondent : Mr. Paresh Sondagar, CA Assessee by Revenue by : Mr. Hemanshu Joshi, Sr. DR : 25/11/2025 Date of Hearing Date of pronouncement : 22/01/2026 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated 25.07.2025 passed by the Ld…

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) INCOME TAX APPEAL NOS./I.T.A. NO.1083/HYD/2024 (Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) INCOME TAX APPEAL NOS./I.T.A. NO.1084/HYD/2024 (Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) Repr…

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1083/HYD/2024[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) VS. Penna Cement Limited, Hyderabad. PAN: AABCP2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) VS. Penna Cement Industries Limited, Hy…

APEX URBAN INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(3), HYDERABAD

Accordingly, we herein direct the AO to vacate the disallowance of Rs. 13,200/- made by him. The Grounds of appeal Nos. 2 and 3 are allowed in terms of our aforesaid observations

ITA 1778/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. Dcit, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. Pan: Aafcp1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 13/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)- 12, Hyderabad, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 31/10/2019 For The Assessment Year (Ay) 2017-18. The Assessee Company Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal Before Us:

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri K. Vinoth Kannan, Sr
Section 143(3)Section 14ASection 14A(2)Section 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. DCIT, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. PAN: AAFCP1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by: Shri K. Vinoth Kannan, Sr. AR सुनवाई की तारीख/Date of Hearing: 06/01/2026 घोषणा की तारीख/Date of 13/01/2026 Pronouncement: आदेश / ORDER PER. RAVIS…

PG FOILS LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 1581/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1580 & 1581/AHD/2025 Assessment Years: 2016-17 & 2018-19 PG Foils Limited Deputy Commissioner of 6, Neptune Tower, Income Tax, Circle - 3 Ashram Road, (1)(1), Vs. Ahmedabad - 380009 Ahmedabad - 380015 [PAN – AAACP 9274 C] (Appellant) (Respondent) Assessee by Shri M S Chhajed, AR Revenue by Shri Yogesh Mishra, Sr. DR Date of Hearing 17.12.2025 Date of Pronouncement 06.01.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: These two appeals a…

PG FOILS LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 1580/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2016-17

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1580 & 1581/AHD/2025 Assessment Years: 2016-17 & 2018-19 PG Foils Limited Deputy Commissioner of 6, Neptune Tower, Income Tax, Circle - 3 Ashram Road, (1)(1), Vs. Ahmedabad - 380009 Ahmedabad - 380015 [PAN – AAACP 9274 C] (Appellant) (Respondent) Assessee by Shri M S Chhajed, AR Revenue by Shri Yogesh Mishra, Sr. DR Date of Hearing 17.12.2025 Date of Pronouncement 06.01.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: These two appeals a…

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 16/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14) M/s. Sahajanand Laser बनाम/ Income Tax Officer Technology Ltd. Ward-4(1)(1), Vs. E-30, GIDC Electronics Ahmedabad Estate, Sector-26, Gandhinagar, Gujarat - 382028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCS1983B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Arti N Shah, AR ""यथ" क" ओर से/Respondent by : Shri Praveen Verma, CIT. DR 25/11/2025 Date of…

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 15/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14) M/s. Sahajanand Laser बनाम/ Income Tax Officer Technology Ltd. Ward-4(1)(1), Vs. E-30, GIDC Electronics Ahmedabad Estate, Sector-26, Gandhinagar, Gujarat - 382028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCS1983B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Arti N Shah, AR ""यथ" क" ओर से/Respondent by : Shri Praveen Verma, CIT. DR 25/11/2025 Date of…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

NEELKANTH REALTORS LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 3(2)(3),, MUMBAI

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

ITA 5206/MUM/2025[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2017-18 Neelkanth Realtors Limited, Income Tax Officer, 508, Dalamal House, Ward-3(2)(3), J.B. Marg, Vs. Maharshi Karve Road, Nariman Point, New Marinelines, Mumbai-400021. Mumbai-400020. Pan : Aaaca9796N (Appellant) (Respondent) For Assessee : Shri Pratik A. Mehta For Revenue : Shri Brajendra Kumar, Sr.Dr Date Of Hearing : 03-12-2025 Date Of Pronouncement : 17-12-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 31-07-2025, Pertaining To Assessment Year (Ay) 2017-18. 2. Briefly Stated, Facts Of The Case Are That The Assessee Filed Its Return Of Income Declaring Total Income Of Rs. 10,71,080/-, Which Was Selected For Scrutiny & Notices U/S. 143(2) & 142(1) Of The Income Tax Act, 1961 („The Act‟) Were Issued. In Response, The Assessee Filed Its Submissions From Time To Time, Thereafter The Assessment Order Was Passed By The Ao

For Appellant: Shri Pratik A. MehtaFor Respondent: Shri Brajendra Kumar, Sr.DR
Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2017-18 Neelkanth Realtors Limited, Income Tax Officer, 508, Dalamal House, Ward-3(2)(3), J.B. Marg, vs. Maharshi Karve Road, Nariman Point, New Marinelines, Mumbai-400021. Mumbai-400020. PAN : AAACA9796N (Appellant) (Respondent) For Assessee : Shri Pratik A. Mehta For Revenue : Shri Brajendra Kumar, Sr.DR Date of Hearing : 03-12-2025 Date of Pronouncement : 17-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed b…

JASPER INDUSTRIES PVT LTD,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

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

ITA 1357/HYD/2025[2015-16]Status: DisposedITAT Hyderabad10 Dec 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 10(34)Section 10(38)Section 14ASection 14A(2)Section 36(1)(iii)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1357/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Jasper Industries Pvt. Ltd., Vs. The Deputy Commissioner of Hyderabad. Income Tax, Circle – 2(1), PAN : AAACJ5760H Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri EV Sri Krishna, C.A. Assessee Represented…

Showing 1–20 of 339 · Page 1 of 17

...