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.

The Dy. CIT, Circle-8, Ahmedabad vs. Sahajanand Laser Technology Limited, Gandhinagar

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 496/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad11 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Ms. Arti Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 10ASection 14ASection 271(1)(c)Section 36(1)(iii)Section 36(2)Section 40A(2)(b)

…ry Company. The interest-free funds were in excess of investments in shares and, therefore, the CIT(A) has rightly deleted this disallowance. 35. The Ld. A.R. relied upon the decision of Hon’ble Supreme Court in case of CIT vs. Chettinadu Logistics (P) Ltd., 95 Taxmann.com 250 as well as decisions of Hon’ble Gujarat High Court in the case of CIT vs. Corrtech Energy (P) Ltd., 45 taxmann.com 116 and Pr. CIT vs. Sintex Industries Limited, 82 taxmann.com 428. 36. We have heard both the parties and perused all the relevant materials available on record. It is admitted fact that no exempt income was earned by the asse…

Wockhardt Limited, Aurangabad vs. Assistamt Commissioner of Income Tax, Circle -3, Aurangabad

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

ITA 758/PUN/2019[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

For Appellant: Shri Rajan VoraFor Respondent: Shri Anurag Shivastava
Section 143(3)Section 14ASection 35Section 80ISection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.775/PUN/2019 निर्धारण वषा / Assessment Year : 2013-14 ACIT, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/s. Wockhardt Ltd., R&D Centre, D-4, MIDC, Chikalthana, Aurangabad. PAN: AAACW2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.758/PUN/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, MIDC, Chikalthana, Aurangabad. PAN: AAACW2472M .......अऩीऱाथी / Appellant बिधम / V/s. ACIT, Circle-3, Aurangabad…

Tmf Holding Ltd., Mumbai vs. Pr. CIT -1, Mumbai

ITA 1628/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bletmf Holdings Ltd., V. Pr.Cit – 1 {Formerly Known As Tata Motors Finance Ltd.,} 3Rd Floor, Room No. 330 10Th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-Iii Mumbai - 400020 Nariman Point, Mumbai Pan: Aacct4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee By : Department By : Shri S.N. Kabra

For Appellant: Department byFor Respondent: Shri S.N. Kabra
Section 115JSection 143(3)Section 14ASection 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER TMF Holdings Ltd., v. Pr.CIT – 1 {Formerly Known as Tata Motors Finance Ltd.,} 3rd Floor, Room No. 330 10th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-III Mumbai - 400020 Nariman Point, Mumbai PAN: AACCT4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee by : Department by : Shri S.N. Kabra Date of Hearing : 28.01.2022 Date of Pronouncement : 22.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1394/CHNY/2019[2015-16]Status: DisposedITAT Chennai20 Apr 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1393/CHNY/2019[2014-15]Status: DisposedITAT Chennai20 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. Iot Corporate Ward 4(2), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1392/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. ACIT Corporate Circle 4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1391/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 Apr 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

M/S.Kal Airways Private Ltd, Chennai vs. DCIT, Corporate Circle 4(2), Chennai

The appeal stand allowed in terms of our above order

ITA 135/CHNY/2022[2015-2016]Status: DisposedITAT Chennai18 Apr 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri K. Ramakrishnan (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 143(3)Section 14A

…stics Private Ltd. (supra), the Hon’ble Court has already considered CBDT Circular No.5 dated 11.02.2014. Further, revenue’s Special Leave Petition (SLP) against this order has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 95 Taxmann.com 250. The subsequent decision of Hon’ble High Court of Madras in CIT V/s Celebrity Fashion Ltd. (119 Taxmann.com 426; 21.09.2020) has also taken the same view. Respectfully following the same, we direct Ld. AO to delete the impugned disallowance. 6. The appeal stand allowed in terms of our above order. Order pronounced on 18th April, 2022. (MAH…

ACIT, CC - 4 (1), Chennai vs. M/S. L&T Infrastructure Development Projects Ltd., Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 729/CHNY/2020[2017-18]Status: DisposedITAT Chennai08 Apr 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M.Rajan, CITFor Respondent: Shri N.V.Balaji, Advocate &
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 727, 728 & 729/CHNY/2020 िनधा"रण वष" /Assessment Years:2013-14, 2014-15 & 2017-18 The ACIT, L & T Infrastructure Corporate Circle 4(1), v. Development Projects Ltd., Chennai – 34. PB.No.979, TCTC Building, 1st Floor, Mount Poonamallee Road, Manapakkam, Chennai – 600 089. PAN: AAACL 7617D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ…

ACIT, CC - 4 (1), Chennai vs. M/S. L&T Infrastructure Development Projects Ltd., Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 728/CHNY/2020[2014-15]Status: DisposedITAT Chennai08 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M.Rajan, CITFor Respondent: Shri N.V.Balaji, Advocate &
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 727, 728 & 729/CHNY/2020 िनधा"रण वष" /Assessment Years:2013-14, 2014-15 & 2017-18 The ACIT, L & T Infrastructure Corporate Circle 4(1), v. Development Projects Ltd., Chennai – 34. PB.No.979, TCTC Building, 1st Floor, Mount Poonamallee Road, Manapakkam, Chennai – 600 089. PAN: AAACL 7617D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ…

ACIT, Corporate Circle - 4 (1), Chennai vs. M/S. L & T Infrstructure Development Projects Ltd., Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 727/CHNY/2020[2013-14]Status: DisposedITAT Chennai08 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M.Rajan, CITFor Respondent: Shri N.V.Balaji, Advocate &
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 727, 728 & 729/CHNY/2020 िनधा"रण वष" /Assessment Years:2013-14, 2014-15 & 2017-18 The ACIT, L & T Infrastructure Corporate Circle 4(1), v. Development Projects Ltd., Chennai – 34. PB.No.979, TCTC Building, 1st Floor, Mount Poonamallee Road, Manapakkam, Chennai – 600 089. PAN: AAACL 7617D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ…

Deputy Commissioner of Income-Tax, Circle-3(1), Visakhapatnam vs. Deccan Ferro Alloys Pvt Ltd, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 238/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2022AY 2015-16

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: NoneFor Respondent: Shri SPG Mudaliar, Sr. AR
Section 143(2)Section 143(3)Section 14ASection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No.238/VIZ/2021 (Asst. Year : 2015-16) DCIT, Vs. M/s. Deccan Ferro Alloys Circle-3(1), Pvt Ltd., Visakhapatnam. Visakhapatnam. PAN: AAACD 0536 D (Appellant) (Respondent) Assessee by: None Revenue by: Shri SPG Mudaliar, Sr. AR Date of hearing: 08/03/2022 Date of pronouncement: 07/04/2022 O R D E R PER S. BALAKRISHNAN, ACCOUNTANT MEMBER This appeal filed by the Revenue against the order of the Ld. CIT (A), National Faceless Appeal Ce…

DCIT 3(3)(2), Mumbai vs. M/S Sky Appliances Ltd, Mumbai

Appeal is allowed

ITA 4707/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2014-15

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Dy. Commissioner of M/s. Sky Appliances Ltd., 171, 17th Floor, C-Wing, Income Tax- 3(3)(2), Room No.628, Mittal Court, Vs. 6th Floor, Nariman Point, Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AAICS8688M Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri B.K. Bagchi, D.R. Date of Hearing : 08 . 03 . 2022 Date of Pronouncement : 08 . 03 . 2022 O R D E R Per : Kuldip Singh, Judicial Member: The appell…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Ernakulam

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

Bluebird & Penguin Pvt Ltd., Chennai vs. ITO Corporate Ward 1(2), Chennai

In the result, appeal filed by the assessee is treated as

ITA 892/CHNY/2019[2012-13]Status: DisposedITAT Chennai10 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.892/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13) M/S. Bluebird & Penguin Pvt.Ltd. Vs The Income Tax Officer, 253A, B Block, Flat No.401, Corporate Ward-1(2) Asian Gardens, 3Rd Floor, Chennai-34. 301, Mth Road, Villivakkam, Chennai-600 049. Pan: Aabcb 3830B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 08.02.2022
Section 14A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी . मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.892/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13) M/s. Bluebird & Penguin Pvt.Ltd. Vs The Income Tax Officer, 253A, B Block, Flat No.401, Corporate Ward-1(2) Asian Gardens, 3rd floor, Chennai-34. 301, MTH Road, Villivakkam, Chennai-600 049. PAN: AABCB 3830B (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ"क"ओरसे/ Appellant by : Mr. P.Saj…

ACIT, Madurai vs. J.K.Fenner (India) Limited, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…