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.

Shriram Transport Finance Company Limited, Chennai vs. ACIT Corporate Circle-6(1), Chennai

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

ITA 420/CHNY/2022[2017-18]Status: DisposedITAT Chennai03 May 2023AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.420/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Shriram Transport Finance Vs. The Assistant Commissioner Of Company Limited, Mookambika Income Tax, Complex, No. 4, Shriram House, First Corporate Circle 6(1) Floor, Burkit Road, T. Nagar, Chennai. Chennai 600 017. [Pan:Aaacs7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Dr. R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 16.03.2023 घोषणा की तारीख /Date Of Pronouncement : 03.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax-Chennai 3,Chennai Dated 31.03.2022 Relevant To The Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Sivaraman, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 142(1)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.420/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Shriram Transport Finance Vs. The Assistant Commissioner of Company Limited, Mookambika Income Tax, Complex, No. 4, Shriram House, First Corporate Circle 6(1) Floor, Burkit Road, T. Nagar, Chennai. Chennai 600 017. [PAN:AAACS7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shr…

Asstt. Commissioner of Income-Tax, Central Circle-1, Jaipur vs. M/S Manglam Build Developers Ltd, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 373/JPR/2022[2013]Status: DisposedITAT Jaipur24 Apr 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT) fu/kZkfjrh dh vksj ls@
Section 133ASection 14A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 373/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2013-14 cuke The ACIT, M/s Manglam Build Developers Ltd. 6th Floor, Apex Mall, Tonk Road, Central Circle-1, Vs. Lal Kothi, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 4862 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Shri James Kurian (CIT) fu/kZkfjrh…

M/S. Sun Edition Solar Power India Pvt. Ltd., Chennai vs. DCIT, Corporate Circle - 6 (2), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 570/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…w. It is an admitted fact that the assessee had not earned any dividend income, which was claimed as exempt under section 10(34) of the Act. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case of Chettinad Logistics (2018) 95 Taxmann.com 250 (SC), wherein, it was held that section 14A of the Act can be triggered if the assessee seeks to square off expenditure against income which does not form part of total income. In other words, where no exempt income is earned, section 14A could not be invoked. Hon’ble Delhi High Court in the case of Cheminvestments Ltd. v. CIT [ITA 749/201…

ACIT Corporate Circle-6(2), Chennai vs. M/S Sun Edison Solar Power India Pvt Ltd, Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 427/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…w. It is an admitted fact that the assessee had not earned any dividend income, which was claimed as exempt under section 10(34) of the Act. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case of Chettinad Logistics (2018) 95 Taxmann.com 250 (SC), wherein, it was held that section 14A of the Act can be triggered if the assessee seeks to square off expenditure against income which does not form part of total income. In other words, where no exempt income is earned, section 14A could not be invoked. Hon’ble Delhi High Court in the case of Cheminvestments Ltd. v. CIT [ITA 749/201…

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. ITO, Corporate Ward - 6 (3), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 2164/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Apr 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…w. It is an admitted fact that the assessee had not earned any dividend income, which was claimed as exempt under section 10(34) of the Act. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case of Chettinad Logistics (2018) 95 Taxmann.com 250 (SC), wherein, it was held that section 14A of the Act can be triggered if the assessee seeks to square off expenditure against income which does not form part of total income. In other words, where no exempt income is earned, section 14A could not be invoked. Hon’ble Delhi High Court in the case of Cheminvestments Ltd. v. CIT [ITA 749/201…

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. DCIT Corporate Circle 6 (2), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 1520/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…w. It is an admitted fact that the assessee had not earned any dividend income, which was claimed as exempt under section 10(34) of the Act. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case of Chettinad Logistics (2018) 95 Taxmann.com 250 (SC), wherein, it was held that section 14A of the Act can be triggered if the assessee seeks to square off expenditure against income which does not form part of total income. In other words, where no exempt income is earned, section 14A could not be invoked. Hon’ble Delhi High Court in the case of Cheminvestments Ltd. v. CIT [ITA 749/201…

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. Deputy Commissioner of Income Tax-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. The ACIT-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. Computer Sciences Corporation India Private Limited, Indore vs. The Asst. Commissioner of Income Tax-2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

A.C.I.T., Central Circle - 1(2), Kolkata vs. M/S. Abhijeet Ferrotech Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 445/KOL/2022[2013-2014]Status: DisposedITAT Kolkata28 Mar 2023AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 445/Kol/2022 Assessment Year: 2013-14 ACIT, CC-1(2), Kolkata Vs. M/s Abhijeet Ferrotech Limited (PAN: AACCM 2795 F) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 30.01.2023 क$ "त&थ Date of Pronouncement/ 28.03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Miraj D Shah, A.R "नधा"/रती क$ ओर से For the Respondent/ Shri Vijay Kumar,…

M/S Sgepl Infrastructure Pvt. Ltd., Raipur vs. Deputy/Assistant Commissioner of Income Tax, Circle-3(1), Raipur

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 28/RPR/2023[2014-15]Status: DisposedITAT Raipur22 Mar 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.28/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Sgepl Infrastructure Private Limited (Private Limited Company) (Earlier Known As Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) Pan : Aajcs6322H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.28/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/s. SGEPL Infrastructure Private Limited (Private Limited Company) (Earlier known as Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) PAN : AAJCS6322H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Bikram Jain, CA Rev…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Maruti Suzuki India Ltd., vs DCIT, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. PAN-AAACM0829Q APPELLANT RESPONDENT [Assessment Year : 2010-11] DCIT, vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. PAN-AAACM0829Q APPELLANT RESPONDENT Appellant by Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, CA R…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 1507/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Maruti Suzuki India Ltd., vs DCIT, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. PAN-AAACM0829Q APPELLANT RESPONDENT [Assessment Year : 2010-11] DCIT, vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. PAN-AAACM0829Q APPELLANT RESPONDENT Appellant by Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, CA R…

ACIT Circle 25-(1), Delhi vs. Value First Digital Media Pvt. Ltd., Gurgaon Haryana

In the result, ITA No. 3143/Del/2019 [A

ITA 2050/DEL/2021[2014-15]Status: PendingITAT Delhi08 Feb 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

…1 ITA no. 3143/Del/2019; 2050/Del/2021/Del/2021 & ITA no. 5127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 3143/Del/2019 [A.Y. 2012-13] ITA No. 2050/Del/2021 [A.Y. 2014-15] ITA No. 5127/Del/2019 [A.Y. 2016-17] ACIT, Circle-26(1), Vs M/s Value First Digital Media New Delhi. Pvt. Ltd., B-18, Infocity 1, Sector 34, Gurgaon, Haryana-122001. PAN:AABCV8400B APPELLANT RESPONDENT Assessee represented by: Sh. Ajay Vohra, Ld. Sr. Adv. & Sh. Vinod Gupta, Ld. CA Department represented Sh. T…

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 5127/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Feb 2023AY 2016-17

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

…1 ITA no. 3143/Del/2019; 2050/Del/2021/Del/2021 & ITA no. 5127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 3143/Del/2019 [A.Y. 2012-13] ITA No. 2050/Del/2021 [A.Y. 2014-15] ITA No. 5127/Del/2019 [A.Y. 2016-17] ACIT, Circle-26(1), Vs M/s Value First Digital Media New Delhi. Pvt. Ltd., B-18, Infocity 1, Sector 34, Gurgaon, Haryana-122001. PAN:AABCV8400B APPELLANT RESPONDENT Assessee represented by: Sh. Ajay Vohra, Ld. Sr. Adv. & Sh. Vinod Gupta, Ld. CA Department represented Sh. T…

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 3143/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Feb 2023AY 2012-13

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

…1 ITA no. 3143/Del/2019; 2050/Del/2021/Del/2021 & ITA no. 5127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 3143/Del/2019 [A.Y. 2012-13] ITA No. 2050/Del/2021 [A.Y. 2014-15] ITA No. 5127/Del/2019 [A.Y. 2016-17] ACIT, Circle-26(1), Vs M/s Value First Digital Media New Delhi. Pvt. Ltd., B-18, Infocity 1, Sector 34, Gurgaon, Haryana-122001. PAN:AABCV8400B APPELLANT RESPONDENT Assessee represented by: Sh. Ajay Vohra, Ld. Sr. Adv. & Sh. Vinod Gupta, Ld. CA Department represented Sh. T…

ACIT, Central Circle-1(2), Chennai vs. M/S Empee Sugars & Chemicals P Limited, Chennai

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

ITA 1122/CHNY/2022[2013-14]Status: DisposedITAT Chennai31 Jan 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner Of Vs. M/S. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [Pan:Aabce5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri D. Hema Bhupal, Jcit : ""थ" की ओर से/Respondent By None : सुनवाई की तारीख/ Date Of Hearing 23.01.2023 : घोषणा की तारीख /Date Of Pronouncement : 31.01.2023 आदेश /O R D E R Per V. Durga Rao:

Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner of Vs. M/s. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [PAN:AABCE5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri D. Hema Bhupal, JCIT…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Triway Container Freight Station P Ltd., Chennai vs. ITO Corporate Ward 3(2), Chennai

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 255/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Dec 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.254 & 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [Pan:Aabct8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai Dated 06.12.2018 Relevant To The Assessment Years 2013-14 & 14-15. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income On 28.09.2013 For The Assessment Year 2013-14 Admitting Nil Income After Claiming Deduction Under Section 80Ia(4) Of The Income

For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 115JSection 143(3)Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.254 and 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [PAN:AABCT8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, C.A. ""थ" की ओर से/…