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 366,314 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.

ITO, Ward-3(2), New Delhi vs. Arbutus Construcyion Ltd., New Delhi

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

ITA 5390/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:…

ITO, Ward-1(1), New Delhi vs. M/S Acb India Power Ltd., New Delhi

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

ITA 5387/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:…

Wabco India Limited, Chennai vs. ACIT Corporate Circle 3(2), Chennai

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

ITA 2606/CHNY/2019[2014-15]Status: DisposedITAT Chennai26 Dec 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2606/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Vs. The Assistant Commissioner Of M/S. Wabco India Limited, Plot No. 3 (Sp), Iii Main Road, Income Tax, Ambattur Industrial Estate, Corporate Circle 3(2), Chennai 600 058. Chennai. [Pan: Aafca6421P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri S. Venkatasubramanian, C.A. ""थ" की ओर से /Respondent By : Shri A. Sundararajan, Addl. Cit : सुनवाई की तारीख/Date Of Hearing 18.11.2019 घोषणा की तारीख /Date Of Pronouncement : 26.12.2019

For Respondent: Shri A. Sundararajan, Addl. CIT
Section 143(3)Section 14ASection 35

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2606/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Vs. The Assistant Commissioner of M/s. WABCO India Limited, Plot No. 3 (SP), III Main Road, Income Tax, Ambattur Industrial Estate, Corporate Circle 3(2), Chennai 600 058. Chennai. [PAN: AAFCA6421P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri S. Venkatasubramanian,…

Sri Jayajothi Textile Mills (P) Ltd., Rajapalayam vs. ITO Corporate Ward 3, Madurai

In the result, both the appeals filed by the assessee are allowed

ITA 1628/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Dec 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1628 & 1413/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 M/S. Sri Jayajothi Textile Mills Pvt. Ltd., The Income Tax Officer, 154, Reddiapatti Road, Vs. Corporate Ward 3, Keelarajakularaman 626 136, Madurai. Rajapalayam Taluk, Tamil Nadu. [Pan:Aabcs5352B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Srikrishnan, C.A. ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.11.2019 घोषणा की तारीख /Date Of Pronouncement : 23.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 1, Madurai, Dated 16.04.2019 & 15.04.2019 Relevant To The Assessment Years 2014-15 & 2013-14 Respectively. The Only Common Ground Raised In Both The Appeals Of The Assessee Relates To Confirmation Of Disallowance Made Under Section 14A Of The Income Tax Act, 1961 [“Act” In Short) R.W. Rule 8D.

For Appellant: Shri V. Srikrishnan, C.AFor Respondent: Shri Guru Bashyam, Addl. CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. Nos. 1628 & 1413/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 M/s. Sri Jayajothi Textile Mills Pvt. Ltd., The Income Tax Officer, 154, Reddiapatti Road, Vs. Corporate Ward 3, Keelarajakularaman 626 136, Madurai. Rajapalayam Taluk, Tamil Nadu. [PAN:AABCS5352B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri V. Sr…

Sri Jayajothi and Company Ltd., Rajapalayam vs. DCIT Corporate Circle 2, Madurai

In the result, both the appeals filed by the assessee are allowed

ITA 1413/CHNY/2019[2013-14]Status: DisposedITAT Chennai23 Dec 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 1628 & 1413/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 M/S. Sri Jayajothi Textile Mills Pvt. Ltd., The Income Tax Officer, 154, Reddiapatti Road, Vs. Corporate Ward 3, Keelarajakularaman 626 136, Madurai. Rajapalayam Taluk, Tamil Nadu. [Pan:Aabcs5352B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Srikrishnan, C.A. ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.11.2019 घोषणा की तारीख /Date Of Pronouncement : 23.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 1, Madurai, Dated 16.04.2019 & 15.04.2019 Relevant To The Assessment Years 2014-15 & 2013-14 Respectively. The Only Common Ground Raised In Both The Appeals Of The Assessee Relates To Confirmation Of Disallowance Made Under Section 14A Of The Income Tax Act, 1961 [“Act” In Short) R.W. Rule 8D.

For Appellant: Shri V. Srikrishnan, C.AFor Respondent: Shri Guru Bashyam, Addl. CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. Nos. 1628 & 1413/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 M/s. Sri Jayajothi Textile Mills Pvt. Ltd., The Income Tax Officer, 154, Reddiapatti Road, Vs. Corporate Ward 3, Keelarajakularaman 626 136, Madurai. Rajapalayam Taluk, Tamil Nadu. [PAN:AABCS5352B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri V. Sr…

Smt. D. Sailaja, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes in the manner indicated above

ITA 2350/CHNY/2016[2012-13]Status: DisposedITAT Chennai23 Dec 2019AY 2012-13

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2350/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Mrs. D. Sailaja, The Deputy Commissioner Of No. 4, 10Th Street, Nandanam Vs. Income Tax, Extension, Nandanam, Non Corporate Circle Ii, Chennai 600 035. Chennai 600 034. [Pan:Aaops2743J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J. Purshothaman, C.A. Shri Guru Bashyam, Addl. Cit ""थ" की ओर से/Respondent By : सुनवाई की तारीख/ Date Of Hearing : 26.11.2019 घोषणा की तारीख /Date Of Pronouncement : 23.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri J. Purshothaman, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2350/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Mrs. D. Sailaja, The Deputy Commissioner of No. 4, 10th Street, Nandanam Vs. Income Tax, Extension, Nandanam, Non Corporate Circle II, Chennai 600 035. Chennai 600 034. [PAN:AAOPS2743J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri J. Purshothaman, C.A. Shri Guru Bash…

Udhayaman Investments Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 1877/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Dec 2019AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Respondent: Appellant by Ms. Anushri K. R, C.A
Section 14Section 14A

…he year under consideration has not earned any exempt income which has been observed by Ld. AO in para 5.4 of assessment order. He thus placing reliance upon decision of Hon’ble Supreme Court in case of CIT vs. Chettinad Logistics (P) Ltd., reported in (2018) 95 Taxmann.com 250 wherein Hon’ble Supreme Court uphold read the decision of Hon’ble Madras High Court reported in (2017) 18 Taxmann.com 221. Ld. AR placing reliance upon these decisions submitted that as assessee has not earned any exempt income there cannot be any expenditure is attributable for disallowance under section 14 A of the Act. Ld. Sr. DR placed…

Modern Insulators Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 74/JPR/2019[2014-15]Status: DisposedITAT Jaipur05 Dec 2019AY 2014-15
For Appellant: Shri Madhukar Garg (CA)For Respondent: Smt. Runi Pal (JCIT)
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 74/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15. cuke Modern Insulators Limited, The ACIT, Vs. A-4, Vijay Path, Tilak Nagar, Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCM 0860 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Madhukar Garg (CA) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (…

Medall Scans and Labs Pvt. Ltd., Chennai vs. ITO Corporate Ward 4(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes in the manner indicated above

ITA 2337/CHNY/2018[2015-16]Status: DisposedITAT Chennai29 Nov 2019AY 2015-16

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2337/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Medall Scans & Labs Pvt. Ltd., The Income Tax Officer, No. 67, 2Nd Floor, Tnpl Building, Mount Vs. Corporate Ward 4(1), Road, Guindy, Chennai 600 032. Chennai. [Pan:Aahcm2252J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.11.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri Guru Bashyam, Addl. CIT
Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2337/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/s. Medall Scans and Labs Pvt. Ltd., The Income Tax Officer, No. 67, 2nd Floor, TNPL Building, Mount Vs. Corporate Ward 4(1), Road, Guindy, Chennai 600 032. Chennai. [PAN:AAHCM2252J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri T. Vasudevan, Advocate ""थ" की ओर से/R…

Nelsun Paper Mill Limited, Chennai vs. ITO Corporate Ward 4(4), Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1712/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Nov 2019AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

Nelsun Paper Mill Limited, Chennai vs. ITO Corporate Ward 4(4), Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1711/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Nov 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT Corporate Circle 4(2), Chennai vs. Kgs Nelsun Paper Mill Ltd., Chennai

In the result, the appeals of the assessee are allowed and the appeal of the Revenue stands dismissed

ITA 1420/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Nov 2019AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. G. Baskar &For Respondent: Ms. R. Anitha, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, """" """"" के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1711 & 1712/Chny/2019 "नधा"रण वष" /Assessment Years: 2014-15 & 2015-16 M/s. Nelsun Paper Mill Limited Vs. Income Tax Officer, (formerly known as KGS Nelsun Corporate Ward-4(4), Paper Mill Private Limited) Chennai – 600 034 KGS Corporate House No.43, Besant Avenue Road, Adyar, Chennai – 600 020. [PAN: AAACN 2359J] (अपीलाथ"/Appellant) (""यथ"/Res…

Unipres India Pvt. Ltd., Kancheepuram vs. ITO, Corporate Ward - 3 (2), Chennai

ITA 1851/CHNY/2019[2014-15]Status: DisposedITAT Chennai26 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2014-15

For Respondent: 30.09.2019
Section 115JSection 143(3)Section 14ASection 253(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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 "नधा'रण वष' /Assessment Year: 2014-15 v. M/s.Unipres India Pvt. Ltd., The Income Tax Officer, RNS-6, SIPCOT Industrial Growth Corporate Ward-3(2), Centre, Oragadam, Nungambakkam, Vadakupattu Post, Chennai-600 034. Sriperumbudur Taluk, Kancheepuram District, Tamil Nadu-603 204. [PAN: AAACU 9830 B] (अपीलाथ*/Appellant) (+,यथ*/Respondent) : Mr. SP.Chidambaram, अपीलाथ* क-…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 972/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2014-15
For Appellant: Shri Tushar P. Hemani, A.RFor Respondent: Shri N.R. Soni, CIT-D.R
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 972 /Ahd/2018 Assessment Year 2014-15 The DCIT, Suzlan Energy Ltd. Circle-4(1)(1), Suzlan-5, Shrimali Ahmedabad Vs Society, Nr. Shri (Appellant) Krishna Centre, Navrangpura, Ahmedabad-380015 PAN: AADCS0472N (Respondent) Revenue by: Shri N.R. Soni, CIT-D.R. Assessee by: Shri Tushar P. Hemani, A.R. Date of hearing : 16-10-2019 Date of pronouncement : 18-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ar…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Wilmar Ltd., Ahmedabad

In the result, cross objection filed by assessee in CO No

ITA 1696/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं. / I.T.A. No. 1696/Ahd/2017

For Appellant: Shri Vartik Chokshi & ShriFor Respondent: Shri Sumeet Kumar Verma
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. / I.T.A. No. 1696/Ahd/2017 WITH CROSS OBJECTION No. 51/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT Adani Wilmar Ltd. बनाम/ Circle 1(1)(1), Fortune House, Nr. Adani Vs. ‘A’ Wing, Room No. 309, House, Mithakhali Cross 3rd Floor, Pratyaksh Kar Roads, Navrangpura, Bhavan, Ambawadi, Ahmedabad 380014 Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA8056G (Appellant / Respondent)…

DCIT- 5(2)(1), Mumbai vs. Jsw Infrastructure Ltd., Mumbai

ITA 3708/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 Nov 2019AY 2014-15

Bench: Shri Vikas Awasthy & Shri G. Manjunatha

Section 115JSection 139(1)Section 139(5)Section 14ASection 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.3708 & 3709/Mum/2018 (Assessment Years :2013-14 & 2014-15) DCIT-5(2)(1) Vs. M/s JSW Infrastructure Ltd. Room No.571, 5th Floor JSW Centre BKC Aaykar Bhawan, M.K.Road Bandra (East) Mumbai-400 020 Mumbai-400 051 PAN/GIR No.AABCJ6721D (Appellant) .. Respondent) Assessee by Rishabh Shah Revenue by Sushil Kumar Poddar Date of Hearing 05/11/2019 Date of Pronouncement 08 /11/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): These two appeals filed by the re…

Tidel Park Ltd., Chennai vs. ACIT Corporate Circle 3(1), Chennai

In the result, the appeal of the assessee is allowed

ITA 1469/CHNY/2019[2014-15]Status: DisposedITAT Chennai15 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1469/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The Acit, M/S. Tidel Park Ltd., N.4, Rajiv Gandhi Salai, Corporate Circle – 3(1), Taramani, Chennai. Chennai – 600 013. Pan: Aabct 0666R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 14A

…आयकर आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1469/CHNY/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The ACIT, M/s. Tidel Park Ltd., N.4, Rajiv Gandhi Salai, Corporate Circle – 3(1), Taramani, Chennai. Chennai – 600 013. PAN: AABCT 0666R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent by : Shri AR.V.…

Tarapur Synthetics Pvt. Ltd., Mumbai vs. ITO 3 (3)(3), Mumbai

The appeal stands allowed in terms of our above order

ITA 5417/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Sept 2019AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5417/Mum/2018 (िनधा"रण वष" / Assessment Year:2014-15) Tarapur Synthetics Private Limited Income Tax Officer-3(3)(3) बनाम/ 701, Tulsiani Chambers Aaykar Bhavan Free Press Journal Marg Mumbai-400 020. Vs. Nariman Point, Mumbai-400 021. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabct-2020-R (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Shri Akhtar H. Ansari & Saurabh Kumar Rai -Ld.Dr.S Assessee By : Shri J.P. Bairagra-Ld. Ar सुनवाई की तारीख/ : 16/09/2019 Date Of Hearing घोषणा की तारीख / : 30/09/2019 Date Of Pronouncement

For Appellant: Shri J.P. Bairagra-Ld. ARFor Respondent: Shri Akhtar H. Ansari & Saurabh Kumar Rai -Ld.DR.s
Section 115JSection 14A

…tion and therefore, the additional disallowance as made by learned AO would not be sustainable in the eyes of law. The said proposition is well supported by the following binding judicial precedents: - (i) Hon’ble Supreme Court in CIT V/s Chettinad Logistics [95 Taxmann.com 250 SLP dismissed on 02/07/2018] (ii) Hon’ble Supreme Court in Pr.CIT V/s GVK Project & Technical Services Ltd. [264 Taxman 76 SLP dismissed on 03/05/2019] (iii) Hon’ble Supreme Court in Pr.CIT V/s Oil Industry Development Board [103 Taxmann.com 326 SLP dismissed on 08/02/2019] (iv) Hon’ble Supreme Court in CIT V/s Essar Teleholdings Ltd. [401…

T vs. Automobile Solutions Private Limited, Madurai

ITA 809/CHNY/2019[2014-15]Status: DisposedITAT Chennai24 Sept 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Tvs Automobile Solutions Private The Income Tax Officer, Limited, 7-B, Tvs Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [Pan:Aagcm0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Ca For Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 10.07.2019 घोषणा की तारीख /Date Of Pronouncement : 24.09.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri B. Ramakrishnan, CA for Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘‘सी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/s. TVS Automobile Solutions Private The Income Tax Officer, Limited, 7-B, TVS Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [PAN:AAGCM0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri B. Ramakrishnan, CA for Shri N.V. Balaji, Advocate…

The Dy. CIT, Anand Circle, Anand vs. M/S. Anupam Industries Ltd., Anand

In the result, appeal of the Revenue is dismissed

ITA 1504/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M. K. Patel, A.R
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1504/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) Deputy Commissioner of M/s. Anupam Industries बनाम/ Income-tax Limited Vs. Anand Circle, 204, 3rd 138, GIDC Estate, Vithal Floor, S. P. Patel Udyognagar, Anand- Complex, Near Old C. K. 388121 Hall, Mayfair Road, Anand - 388001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA9602Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Satish So…