CIT v. Chettinad Logistics (P.) Ltd.

95 Taxmann.com 250Supreme Court of India2018#173 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.

421

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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.

Assistant Commissioner of Income-Tax, Circle-1(1), Raipur (Cg) vs. M/S Vandana Vidyut Limited, Raipur (Cg)

In the result, appeal of the revenue is allowed for statistical purposes in terms of our aforesaid observations

ITA 138/BIL/2017[2013-14]Status: DisposedITAT Raipur03 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.138/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Vandana Vidyut Limited Vandana Building, M.G Road, Jawahar Nagar, Raipur (C.G.) Pan : Aaacv7850L ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri V.K Singh, CIT-DR
Section 143(3)Section 14ASection 14A(2)Section 250(4)Section 68

…) that in absence of exempt income no disallowance u/s.14A of the Act was called for in the hands of the assessee company. Our aforesaid view is fortified by the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Chettinad Logistics Pvt. Ltd. (2018) 257 Taxmann 2 (SC) and also of the Hon’ble High Court of Delhi in the case of Cheminvest Limited Vs. CIT, (2015) 378 ITR 33 (Delhi). At the same time, we find substance in the claim of the Ld. DR that the fact that the assessee company was not in receipt of any exempt income during the year under consideration, is not discernible from the record. 15. Consid…

Income Tax Officer, Ward-1(2), Bhilai vs. Mesers Metex Engineers, Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 247/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR
Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.238/RPR/2019 (Assessment Year: 2015-2016) M/s Metex Engineers, Vs ITO, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G AND आयकर अपील सं./ITA No.247/RPR/2019 (Assessment Year: 2015-2016) ITO, Ward-1(2), Bhilai Vs M/s Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G (…

Mesers Metex Engineers, Bhilai vs. Income Tax Officer, Ward-1(2), Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 238/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR
Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.238/RPR/2019 (Assessment Year: 2015-2016) M/s Metex Engineers, Vs ITO, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G AND आयकर अपील सं./ITA No.247/RPR/2019 (Assessment Year: 2015-2016) ITO, Ward-1(2), Bhilai Vs M/s Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G (…

Lintas India Pvt. Ltd., Mumbai vs. ACIT, Circle- 16(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2018/MUM/2022[2018-19]Status: DisposedITAT Mumbai01 Jun 2023AY 2018-19
Section 143(3)Section 144C(13)Section 14ASection 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘ D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHULKA, (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) Lintas India Private Limited, Vs. Assistant Commissioner of Income- A-Wing, 16th Floor, Parinee tax, circle 16(1), Mumbai Crescenzo, Bandra Kurla Complex, Bandra (East), Mumbai-400 051 PAN : AAACL0124F (Appellant) .. (Respondent) Assessee by Shri Ajit Kumar Jain / Siddhesh Chaugule Revenue by Shri Uodal Raj Singh – Sr.DR Date of Hearing 26/04/2023 Date of Pronouncement 01/06/2023 आदेश / O R D E R PER PADMAVATHY S. (A.M): This appeal is against the final order of assess…

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…

ACIT Circle-3 (3)(2), Mumbai vs. M/S Solitaire Appliances Pvt Ltd., Mumbai

In the result, the appeals of the assessee for assessment year

ITA 7559/MUM/2019[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

Solitaire Appliances Pvt. Ltd., Mumbai vs. Dy. CIT 3 (3)(3), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 5855/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

Deputy Commissioner of Income Tax-3(3)(2), Mumbai vs. M/S. Solitaire Appliances Pvt. Ltd, Mumbai

In the result, the appeals of the assessee for assessment year

ITA 5587/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

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

…$~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…

Vandana Rolling Mills Ltd, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

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

ITA 72/RPR/2022[2017-18]Status: DisposedITAT Raipur29 May 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Vandana Rolling Mills Ltd. Vandana Building, M.G. Road, Raipur (C.G.)-492 001 Pan : Aaacv7614A .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CA
Section 142Section 143(2)Section 143(3)Section 14ASection 263

…s be dislodged by the Pr. CIT in exercise of the jurisdiction vested with him u/s.263 of the Act. As a matter of fact, we may herein observe that in light of the Judgment of the Hon’ble Supreme Court in the case of CIT Vs. Chettinad Logistics Pvt. Ltd. (2018) 257 Taxmann 2 (SC), the view taken by the A.O is the only possible view, i.e. no disallowance u/s.14A r.w.r.8D was called for in the hands of the assessee in absence of any exempt income. We, thus, in terms of our aforesaid observations not being able to persuade ourselves to subscribe to the exercise of jurisdiction by the Pr. CIT u/s.263 of the Act, set-as…

Vandana Ispat Pvt. Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

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

ITA 71/RPR/2022[2017-18]Status: DisposedITAT Raipur29 May 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.71/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Vandana Ispat Private Limited Vandana Building, M.G. Road, Raipur (C.G.)-492 001 Pan : Aabcv1344A .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CA
Section 142Section 143(2)Section 143(3)Section 14ASection 263

…een dislodged by the Pr. CIT in exercise of the jurisdiction vested with him u/s.263 of the Act. As a matter of fact, we may herein observe, that in light of the Judgment of the Hon’ble Supreme Court in the case of CIT Vs. Chettinad Logistics Pvt. Ltd. (2018) 257 Taxmann 2 (SC), the view taken by the A.O is the only possible view, i.e. no disallowance u/s.14A r.w.r.8D was called for in the hands of the assessee in absence of any exempt income. We, thus, in terms of our aforesaid observations not being able to persuade ourselves to subscribe to the exercise of jurisdiction by the Pr. CIT u/s.263 of the Act, set-as…

Shivali Udyog (I) Pvt. Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

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

ITA 70/RPR/2022[2017-18]Status: DisposedITAT Raipur29 May 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.70/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Shivali Udyog (I) Private Limited Plot No.324, Sector-D, Urla Industrial Area, Raipur (C.G.)-492 001 Pan : Aaacd8194P .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 263Section 5

…iew impliedly taken by the A.O, that no disallowance u/s.14A would be called for in the hands of the assessee in absence of any exempt income is supported by the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Chettinad Logistics Pvt. Ltd. (2018) 257 Taxmann 2 (SC) and also that of the Hon’ble High Court of Delhi in the case of Cheminvest Limited Vs. CIT, (2015) 378 ITR 33 (Delhi). Backed by the aforesaid judicial pronouncements, as submitted by the Ld. AR and, rightly so, as per the settled position of law no disallowance u/s.14A in absence of any exempt income could have been made in the hands of t…

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…

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

ITA - 263 / 2023HC Delhi08 May 2023
Section 14A

…ITA 263/2023 Page 1 of 3 $~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 08.05.2023 + ITA 263/2023 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, Advocate. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHE…

Principal Commissioner of Income Tax, Central-3, Delhi vs. Oriental Tollways Pvt Ltd

ITA/252/2023HC Delhi03 May 2023

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

Section 14A

…ITA 252/2023 Page 1 of 3 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 252/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus ORIENTAL TOLLWAYS PVT LTD ..... Respondent Through: Mr Kushagra Pandit, Advocate. CORAM: HON'BLE MR J…

Principal Commissioner of Income Tax, Central-3, Delhi vs. Oriental Tollways Pvt Ltd

ITA - 252 / 2023HC Delhi03 May 2023
Section 14A

…ITA 252/2023 Page 1 of 3 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 252/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus ORIENTAL TOLLWAYS PVT LTD ..... Respondent Through: Mr Kushagra Pandit, Advocate. CORAM: HON'BLE MR J…

Principal Commissioner of Income Tax - 4 Delhi vs. M/S Modern Info Technology Pvt Ltd

ITA - 250 / 2023HC Delhi03 May 2023
Section 14A

…ITA 250/2023 Page 1 of 3 $~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 250/2023 PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus M/S MODERN INFO TECHNOLOGY PVT LTD..... Respondent Through: Mr M.P. Rastogi with Mr Manu K. Giri, Advocates. COR…