How many judgments cite CIT v. Chettinad Logistics (P.) Ltd.?

421 judgments on BharatTax cite CIT v. Chettinad Logistics (P.) Ltd. (95 Taxmann.com 250), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Chettinad Logistics (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 1961, Section 131, Section 37(1).

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 14A Section 143(3)Section 8D Section 1961 Section 131 Section 37(1)Section 115JB Section 132(4)

Issues it is cited on

section 9(1)(ii)strategic investment disallowance under section 14a retrospective amendment disallowance u/s 14a section 14a(2)section 115jb(2)disallowance of interest expenditure section 14a section 36(1)(iii)section 115jb book profits

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

Deputy Commissioner of Income Tax, Central Circle - 2(2), Bangalore vs. M/S. Assetz Infrastructure Private Limited, Bangalore

In the result, the appeal filed by the assessee and revenue are partly allowed

ITA 983/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2014-15

For Appellant: Shri B. Sudheendra, A.RFor Respondent: Shri Sunil Kumar Agarwal, D.R

Section 14ASection 2(22)(e)Section 36(1)(iii)

…ITA No.563&983/Bang/2019 Assetz Infrastructure Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Assetz Infrastructure Pvt. Ltd. 2/1, Second Floor, Deputy Commissioner Embassy Icon Annexe of Income-tax Infantry Road Vs. Circle-1(1)(1) Bengaluru-560 001 Bengaluru PAN NO : AAGCA7614K APPELLANT RESPONDENT Assessment Year: 2014-15 M/s. Assetz Infrastructure Deputy Commissioner of Pvt. Ltd. Income-tax 2/1, Second Floor, Embassy Vs. Circle-2(2) Icon Annexe Bengaluru In…

DCIT Circle-6(3), Mumbai vs. Skil Infrastructure Ltd., Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1915/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Oct 2020AY 2015-16

Bench: Shri Justice P P Bhatt & Shri M.Balaganesh, Am Dcit Circle-6(3) Vs. M/S. Skil Infrastructure Mumbai Ltd., Room No.1925, 19Th Floor Skill House, 209, Air India Building Bank Street Nariman Point Cross Lane, Fort Mumbai – 400 021 Mumbai – 400 023 Maharashtra Pan/Gir No. Aabcs7689F (Appellant) .. (Respondent)

Section 143(3)Section 14A

…2,49,57,600/-. 4. Aggrieved, the revenue is in appeal before us. 5. We find that the ld. DR argued that the ld. CIT(A) had wrongly placed reliance on the decision of the Hon’ble Supreme Court in the case of CIT vs. Chettinad Logistics Pvt. Ltd., reported in 95 Taxmann.com 250 which only says that if no exempt income was earned by the assessee then there can be no disallowance u/s.14A of the Act. Moreover, this decision of the Hon’ble Supreme Court is not dismissal of a civil appeal rather it was only a dismissal of Special Leave Petition of the revenue. In the instant case, the assessee had indeed derived exemp…

DCIT, Circle - 8(2), Kolkata vs. M/S. Unisys Software and Holding Industries Ltd., Kolkata

ITA 57/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Oct 2020AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Satbeer Singh Godara, J.M.

Section 14A

…ITA No. 57/KOL/2019 Assessment Year: 2014-2015 M/s. Unisys Software And Holding Industries Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri P.M. Jagtap, Vice-President & Shri Satbeer Singh Godara, J.M. I.T.A. No. 57/KOL/2019 Assessment Year: 2014-2015 Deputy Commissioner of Income Tax,.........................................Appellant Circle-8(2), Kolkata, P-7, Chowringhee Square, 4 th Floor, Kolkata-700069 -Vs.- M/s. Unisys Software And Holding Industries Limited, ...........Respondent 75C, Park Street, Basement, Kolkatya-700016 [PAN: AABCC1191Q]…

ACIT (Ltu), Chennai vs. Tamilnadu Petro Products Limited, Chennai

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

ITA 3296/CHNY/2019[2009-10]Status: DisposedITAT Chennai14 Oct 2020AY 2009-10

Bench: Shri V. Durga Rao & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.3296/Chny/2019 ("नधा"रण वष" / Assessment Year: 2009-10) The Acit, Vs M/S. Tamilnadu Petroproducts Large Taxpayer Unit-2, Limited, Chennai – 34. Post Box No.9, Manali Express Highway, Manali, Chennai – 600 068. Pan: Aaact1295M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M. Srinivasa Rao, CITFor Respondent: Shri Saroj Kumar Parida, Advocate

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"याियक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.3296/CHNY/2019 ("नधा"रण वष" / Assessment Year: 2009-10) The ACIT, Vs M/s. Tamilnadu Petroproducts Large Taxpayer Unit-2, Limited, Chennai – 34. Post Box No.9, Manali Express Highway, Manali, Chennai – 600 068. PAN: AAACT1295M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri M. Srinivasa Rao, CIT ""यथ" क" ओर से/Respondent…

ACIT-8(1)(1), Mumbai vs. M/S.Netizen Engineering Private Limited, Mumbai

Appeal is dismissed

ITA 6584/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Oct 2020AY 2013-14

Bench: Shri S.S. Godara & Shri M.Balaganeshacit-8(1)(1) Vs. Netizen Engineering Room No.624, 6Th Floor Pvt.Ltd. Flat No.19& 20, 6Th Floor, Aaykar Bhawan, M.K.Road Mumbai-400 020 90, Manek Mahal, Veer Nariman Road, Churchgate Mumbai-400 020 Pan/Gir No.Aabcr7570C (Appellant) .. (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ”B” BENCH, MUMBAI BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ACIT-8(1)(1) Vs. Netizen Engineering Room No.624, 6th Floor Pvt.Ltd. Flat No.19& 20, 6th Floor, Aaykar Bhawan, M.K.Road Mumbai-400 020 90, Manek Mahal, Veer Nariman Road, Churchgate Mumbai-400 020 PAN/GIR No.AABCR7570C (Appellant) .. (Respondent) Assessee by None Revenue by Ms. Kavita P. Kaushik, Sr.DR Date of Hearing 13/10/2020 Date of Pronouncement 14/10/2020 आदेश / O R D E R आदेश आदेश आदेश PER S.S.GODARA (J.M): This Revenue’s appeal for A.Y.2013-14 aris…

DCIT Circle-14()(1), Mumbai vs. M/S Asset Auto India Pvt. Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2112/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 Sept 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Dcit Circle- 14(1)(1) M/S. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. Pan No. Aaeca0733F Appellant Respondent Revenue By : Shri Michael Jerald (Dr) Assessee By : None Last Date Of Hearing : 10/09/2020 Date Of Pronouncement : 11/09/2020

For Appellant: NoneFor Respondent: Shri Michael Jerald (DR)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 DCIT Circle- 14(1)(1) M/s. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. PAN No. AAECA0733F Appellant Respondent Revenue by : Shri Michael Jerald (DR) Assessee by : None Last Date of Hearing : 10/09/2020 Date of pronouncement : 11/09/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the revenue. The relevant assessment year is 2013-14. The appeal is directed against the order passed by the Commissioner o…

DCIT 16(1), Mumbai vs. Siti Cable Network Ltd., Mumbai

ITA 3760/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Jun 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.3760/Mum/2018 (िनधा"रण वष" / Assessment Year: 2013-14) Dcit-16(1) M/S. Siti Cable Network Ltd. बनाम/ Room No.439 135, Continental Building Aaykar Bhavan, M.K. Marg Dr. Annie Besant Road Vs. Mumbai-400 020. Worli, Mumbai-400 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-6349-M (अपीलाथ"/Appellant) (""थ" / Respondent) : & C.O. No.157/Mum/2019 (Arising Out Of Ita No. 3760/Mum/2018) (िनधा"रण वष" / Assessment Year: 2013-14) M/S. Siti Cable Network Ltd. Dcit-16(1) बनाम/ 135, Continental Building Room No.439 Dr. Annie Besant Road Aaykar Bhavan, M.K. Marg Vs. Worli, Mumbai-400 018. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-6349-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Jay Bhansali -Ld. Ar Revenue By : Shri V. Vinod Kumar -Ld. Dr सुनवाई की तारीख/ : 25/06/2020 Date Of Hearing घोषणा की तारीख / : 25/06/2020 Date Of Pronouncement

For Appellant: Shri Jay Bhansali -Ld. ARFor Respondent: Shri V. Vinod Kumar -Ld. DR

Section 115JSection 14ASection 57

…lcim India Pvt. Ltd. (272 CTR 282) to hold that where there is no exempt income earned by the assessee, no disallowance u/s 14A could be made. It was also noted by Hon’ble High Court that Hon’ble Supreme Court in case of CIT Vs. Chettinad Logistics Pvt. Ltd. (95 Taxmann.com 250) dismissed the Revenue’s SLP against the aforesaid judgment of Hon’ble Delhi High Court in Holcim India P. Ltd. (Supra). Therefore, no fault could be found in the impugned order, in this regard. Resultantly, the revenue’s appeal stands dismissed which makes the exercise of delving into assessee’s cross- objection merely academic in nature.…

M/S. Zeeland Acres Pvt. Ltd., Chennai vs. ITO, Corporate Ward - 3 (3), Chennai

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

ITA 1731/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Jun 2020AY 2014-15

Bench: Shri George Mathanआयकर अपील सं./ I.T.A. No : 1731/Chny/2019 !नधा"रण वष" /Assessment Year : 2014-15

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Ms. R. Anitha, JCIT

Section 14ASection 56(2)(vii)

…at the Ld. CIT(A) had relied upon the circular issued by the CBDT in Circular No. 5 of 2014 dated 11.02.2014. It was a submission that the issue was squarely covered by the decision of the Hon’ble Supreme Court in the case of Chettinad Logistics reported in 95 Taxmann.com 250 (SC), wherein it has been held that if the assessee has not earned any exempt income, then no disallowance u/s. 14A is called for. 7. In reply, the Ld. DR vehemently supported the order of the Ld. CIT(A). She relied on the circular issued by the CBDT, relied upon by the Ld. CIT(A). It was a submission that the disallowance u/s. 14A r.w.…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range-3, Bangalore

In the result, the assessee's appeal is partly allowed for statistical purposes

ITA 2355/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jun 2020AY 2015-16

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/S. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, Orr, Kadubeesanahalli, Bangalore-560103 ….Appellant Pan Aaccg 2435N Vs. Joint Commissioner Of Income Tax, Special Range 3, Bangalore. ……Respondent.

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)

Section 143(3)Section 144CSection 144C(5)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/s. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, ORR, Kadubeesanahalli, Bangalore-560103 ….Appellant PAN AACCG 2435N Vs. Joint Commissioner of Income Tax, Special Range 3, Bangalore. ……Respondent. Assessee By: Shri Sharath Rao, C.A. Revenue By: Ms. Neera Malhotra, CIT (D.R) Date of Hearing : 12.03.2020 Date of Pronouncement : 15.06.2020 O R D E R PER SHRI PAVAN K…

Ardor in-Fin Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1121/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 May 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd Ito, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/S.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. Pan : Aagca 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ankit Talsania Revenue By : Shri Lalit P.Jain, Sr.Dr

For Appellant: Shri Ankit TalsaniaFor Respondent: Shri Lalit P.Jain, Sr.DR

Section 143(2)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT आयकर अपील सं./ ITA No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd ITO, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/s.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. PAN : AAGCA 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ankit Talsania Revenue by : Shri Lalit P.Jain, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/05/2020 घोषणा क" तार"ख /Date of Pronouncement : 2705/…

DCIT, CC - 5(2), Chennai vs. Prince Holdings Madras Pvt. Ltd., Chennai

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

ITA 1779/CHNY/2019[2015-16]Status: DisposedITAT Chennai27 Feb 2020AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri Ramit Kocharआयकर अपील सं./I.T.A.No.1779/Chny/2019 ("नधा"रण वष" / Assessment Year: 2015-16) Vs M/S. Prince Holdings Madras Pvt. Ltd., The Deputy Commissioner Of No.827, 3Rd Floor, Dhun Building, Income Tax, Corporate Circle 5(2), Anna Salai, Chennai – 34. Chennai – 600 034. Pan: Aaacp4357L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Devanathan, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Ramakrishnan, Cit सुनवाई क" तार"ख/Date Of Hearing : 06.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 27.02.2020

For Appellant: Shri N. Devanathan, AdvocateFor Respondent: Shri S. Ramakrishnan, CIT

Section 14A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1779/Chny/2019 ("नधा"रण वष" / Assessment Year: 2015-16) Vs M/s. Prince Holdings Madras Pvt. Ltd., The Deputy Commissioner of No.827, 3rd Floor, Dhun Building, Income Tax, Corporate Circle 5(2), Anna Salai, Chennai – 34. Chennai – 600 034. PAN: AAACP4357L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri N. Devanathan,…

M/S Khoday India Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2488/BANG/2017[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Pradip Kumar Kedia, Am & Smt.Beena Pillai, Jm

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri B.R.Ramesh, JCIT

Section 143(3)Section 14ASection 154

…ITA Nos.2488 & 2489(B)/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCHES : “A”, BENGALURU BEFORE SHRI PRADIP KUMAR KEDIA, AM & SMT.BEENA PILLAI, JM ITA No.2488 & 2489(Bang)/2017 (Assessment years : 2013-14) M/s Khoday India Limited. Brewery House, 7th Mile, Kanakpura Road, Bangalore-560 062 Pan No.AAACK6734C Appellant Vs The Deputy Commissioner of Income tax, Circle-4(1)(1), BMTC Building, 6thFloor, Koramanagala, Bangalore Respondent Appellant by : Shri V. Sridhar, CA Revenue by : Shri B.R.Ramesh, JCIT Date of hearing : 24-02-2020 Date of pronouncement : 26-02-2020 O R D E R PER PRADIP KUMAR KED…

M/S Khoday Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 2487/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Pradip Kumar Kedia, Am & Smt.Beena Pillai, Jm

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri B.R.Ramesh, JCIT

Section 143(3)Section 14A

…ITA No.2487(B)/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCHES : “A”, BENGALURU BEFORE SHRI PRADIP KUMAR KEDIA, AM & SMT.BEENA PILLAI, JM ITA No.2487(Bang)/2017 (Assessment year : 2012-13) M/s Khoday Breweries Limited. Brewery House, 7th Mile, Kanakpura Road, Bangalore-560 062 Pan No.AAACK6732E Appellant Vs. The Deputy Commissioner of Income tax, Circle-4(1)(1), BMTC Building, 6thFloor, Koramanagala, Bangalore Respondent Appellant by : Shri V. Sridhar, CA Revenue by : Shri B.R.Ramesh, JCIT Date of hearing : 24-02-2020 Date of pronouncement : 26-02-2020 O R D E R PER PRADIP KUMAR KEDIA: AM Th…

Shree Venkatesh Buildcon Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

In the result, the appeal of assessee is partly allowed

ITA 1713/PUN/2017[2013-14]Status: DisposedITAT Pune14 Feb 2020AY 2013-14

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Kishore Phadke, C.AFor Respondent: Shri S.P. Walimbe, Addl.CIT

Section 143(3)Section 14ASection 40A(2)(b)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.1713/PUN/2017 "नधा"रण वष" / Assessment year : 2013-14 Shree Venkatesh Buildcon Pvt. Ltd., Office No.2, 1st Floor, ………. अपीलाथ" / Laukik Apartments, Appellant Bandarkar Road, Pune. PAN : AANCS1902K. बनाम v/s The Dy.Commissioner of Income Tax, ………. ""यथ" / Circle 6, Pune. Respondent Assessee by : Shri Kishore Phadke, C.A Revenue by : Shri S.P. Walimbe, Addl.CIT. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 13.02.2020 D…

DCIT, Central Circle-4(2), Mumbai vs. Balaji Impex, Mumbai

Appeal stand partly allowed whereas the revenue’s appeal stand dismissed

ITA 539/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Feb 2020AY 2010-11

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

For Appellant: Shri Mayur Kisnadwala - Ld. ARFor Respondent: Ms. Kavita P. Kaushik - Ld.DR

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 14ASection 36(1)(iii)Section 40

…on the decision of Hon’ble Madras High Court rendered in Chettinad Logistics P. Ltd. (80 Taxmann.com 221). It was also observed that Special Leave Petition filed by the revenue against the same was already dismissed by Hon’ble Apex Court which was reported at 95 Taxmann.com 250. Aggrieved, the revenue is under further appeal before us. 6.3 After considering the facts as enumerated hereinabove, it transpires that the dividend income of Rs.51,250/- stated to be earned by the assessee has been found to be taxable and Ld. AO has been directed to include the same while computing taxable income. Therefore, there would…

Ats Infrastructure Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, Ground Nos

ITA 5601/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.3080/Del./2017 ITA.No.5408 & 5601/Del./2018 Assessment Years 2012-2013, 2013-2014 & 2014-2015 The ACIT, M/s. ATS Infrastructure Ltd., 711/92, Deepali, vs., Central Circle, Nehru Place, New Delhi. PIN – 110 019. Noida. PAN AADCA0609B (Appellant) (Respondent) Shri Ved Jain, Advocate And For Assessee : Ms. Surbhi Goyal, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Date of Pronouncement : 15.01.2020 ORDER PER BHAVNESH SAINI, J.M.…

Ats Infrastructure Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, Ground Nos

ITA 5408/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 36(1)(iii)

M/S. Ats Infrastructure Ltd., New Delhi vs. ACIT, Noida

In the result, Ground Nos

ITA 3080/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Jan 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 36(1)(iii)

Pdr Investments Pvt Ltd, Chennai vs. DCIT, Corp Cir-5(2), Chennai

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

ITA 3187/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 3187/Chny/2018 िनधा"रण वष"/Assessment Year: 2013-14 M/S. Pdr Investments Pvt. Ltd., The Deputy Commissioner Of 37, Lakshmi Bhavan, Thousand Lights, Vs. Income Tax, Chennai 600 006. Corporate Circle 5(2), Chennai 600 034. [Pan:Aaccp1177A ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.12.2019 घोषणा की तारीख /Date Of Pronouncement : 31.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 3, Chennai, Dated 28.09.2018 For The Assessment Year 2013-14 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short] In Levying Penalty Of ₹.87,26,857/-.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 10(34)Section 14ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी इंट"री रामा राव, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Inturi Rama Rao, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 3187/Chny/2018 िनधा"रण वष"/Assessment Year: 2013-14 M/s. PDR Investments Pvt. Ltd., The Deputy Commissioner of 37, Lakshmi Bhavan, Thousand Lights, Vs. Income Tax, Chennai 600 006. Corporate Circle 5(2), Chennai 600 034. [PAN:AACCP1177A ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Vijayaraghavan, Advocat…

ACIT, Central Circle-29, New Delhi vs. Wave Infratech Pvt. Ltd., Noida

In the result, the appeals filed by the Revenue in respect of the above three assessees are dismissed

ITA 5595/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2014-15 Ito, Vs M/S Acb India Power Ltd., Ward1(1) C-102, Lgf Surya Enclave, New Delhi. New Multan Nagar, New Delhi. Pan : Aaica7305D Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Ito,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, First Floor, Connaught Place, New Delhi. Pan: Aaica8172A Assessee By : Nipun Jain, Advocate Deptt.By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Acit, Vs. Wave Infratech Pvt. Ltd., Central Circle-29, C-1, Sector-3, New Delhi. Noida. Pan: Aaacw7708G Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Surendra Pal, Sr. Dr (Appellants) (Respondents)

For Appellant: Ms Ananya Kapoor, Advocate

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE MS SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 ITO, Vs M/s ACB India Power Ltd., Ward1(1) C-102, LGF Surya Enclave, New Delhi. New Multan Nagar, New Delhi. PAN : AAICA7305D Assessee by : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. DR Assessment Year: 2014-15 ITO,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, first Floor, Connaught Place, New Delhi. PAN: AAICA8172A Assessee by : Nipun Jain, Advocate Deptt.by : Shri Sanjog Kapoor, Sr. DR Assessment Year:…