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 366,005 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.

DCIT, Mumbai vs. Hubtown Limited, Mumbai

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

ITA 3038/MUM/2025[2018 19]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1601/Mum/2025 (Assessment Year: 2018-19) Hubtown Limited vs Assistant Commissioner of Hubtown Seasons, CTS No. Income-tax, Central Circle-2(4), 469A, Opp. Jain Temple, R.K. Mumbai Room No.802, 8th Floor, Pratishtha Chembur Marg, Chembur East, Mumbai-400 071 Bhavan, Old CGO Annexe, M.K. PAN : AAACA6101D Road, Mumbai-400 020 APPELLANT RESPONDENT I.T.A No.3038 /Mum/2025 (Assessment Year: 2018-19) Assistant Commissioner of vs Hubtown Limited Income-tax…

Hubtown Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 2(4), Mumbai

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

ITA 1601/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1601/Mum/2025 (Assessment Year: 2018-19) Hubtown Limited vs Assistant Commissioner of Hubtown Seasons, CTS No. Income-tax, Central Circle-2(4), 469A, Opp. Jain Temple, R.K. Mumbai Room No.802, 8th Floor, Pratishtha Chembur Marg, Chembur East, Mumbai-400 071 Bhavan, Old CGO Annexe, M.K. PAN : AAACA6101D Road, Mumbai-400 020 APPELLANT RESPONDENT I.T.A No.3038 /Mum/2025 (Assessment Year: 2018-19) Assistant Commissioner of vs Hubtown Limited Income-tax…

DCIT CC 7(2).Mumbai, Mumbai vs. Man Industries (India) Limited, Mumbai

In the result, the appeal of the Revenue is allowed

ITA 619/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Nov 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-2021

For Respondent: Mr. K. Gopal
Section 14ASection 194ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-2021 DCIT CC 7(2), Man Industries (India) Ltd., Room No. 637, Aayakar Bhavan, 101, Man House, S.V. Road, Vile Vs. M.K. Road, Parle (West), Mumbai-400020. Mumbai-400056. PAN NO. AAACM 2675 G Appellant Respondent : Mr. K. Gopal Assessee by Revenue by : Ms. Kavita Kaushik, Sr. DR : 26/09/2025 Date of Hearing Date of pronouncement : 24/11/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated 29.11.20…

Capricon Realty Private Limited, Mumbai vs. Income Tax Officer, Central Circle Mumbai

In the result, the appeal of the assessee is allowed

ITA 5696/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Nov 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2018-19

For Appellant: Ms. Neha ParanjpeFor Respondent: Shri Virabhadra Mahajan, Sr.DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2018-19 Capricon Realty Private Limited, Income Tax Officer, 3rd Floor, Central Circle-1(4), Sir Vithaldas Chambers, vs. Central Building, 16, Mumbai Samachar Marg, Mumbai-400020. Fort, Mumbai-400001. PAN : AAACC4297J (Appellant) (Respondent) For Assessee : Ms. Neha Paranjpe For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 11-11-2025 Date of Pronouncement : 18-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appea…

M/S. Ashok Magnetics Ltd., Chennai vs. ITO, Corporate Ward-1(1), Chennai

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

ITA 2301/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Nov 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2301/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Ashok Magnetics Limited, Vs. The Income Tax Officer, (Represented By Shri V. Nagarajan, In Corporate Ward 1(1), The Capacity Of The Official Liquidator), Chennai. Corporate Office – No. 9, 6Th Street, Gopalapuram, Chennai 600 086. [Pan:Aaaca4304Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.11.2025 घोषणा की तारीख /Date Of Pronouncement : 13.11.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2014-15. 2. The Assessee Raised 5 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri R.V. Aroon Prasad, Addl. CIT
Section 14A

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2301/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 M/s. Ashok Magnetics Limited, Vs. The Income Tax Officer, (Represented by Shri V. Nagarajan, in Corporate Ward 1(1), the capacity of the Official liquidator), Chennai. Corporate Office – No. 9, 6th Street, Gopalapuram, Chennai 600 086. [PAN:AAACA4304Q] (अपीलाथ"/Appellant) (""थ"/Respondent)…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 5350/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Vs. Plot No. C, 30 Block G, Bandra Kurla Complex, Bandra East, Mumbai - 400051. PAN/GIR No. AABCN9309B (Appellant) (Respondent) Assessee by Shri Madhur Agrawal Respondent by Shri Hemanshu Joshi, SR DR Date of Hearing 27.10.2025 Date of Pronouncement 31.10.2025 ORDER Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the order of the lear…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

Brightcom Group Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-1(2), Hyderabad

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

ITA 1747/HYD/2019[2015-16]Status: DisposedITAT Hyderabad10 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Dr. Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)Section 144C(5)Section 14ASection 37Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /IT(TP)A No.1747/Hyd/2019 (निर्धारण वर्ा/Assessment Year:2015-16) M/s. Brightcom Group Limited, Asst. Commissioner of Income Vs. Hyderabad. Tax, PAN:AAACL5827B Circle 1(2), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, C.A. रधजस् व द्वधरध/Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुिवधई की…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Asst.Commissioner of Income Taxcentral Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3885/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Aug 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3884/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3883/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Aug 2025AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3882/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Aug 2025AY 2023-24

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3881/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Aug 2025AY 2022-23

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3880/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Asst.Commissioner of Income Taxcentral Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3879/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Aug 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Asst. Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3863/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3863/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3884/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 3885/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3879/Mum/2025 Assessment Year: 2019-20 I.T.A. No. 3880/Mum/2025 Assessment Year: 2020-21 I.T.A. No. 3883/Mum/2025 Assessment Year: 2021-22 I.T.A. No. 3881/Mum/2025 Assessment Year: 2022-23 I.T.A. No. 3882/Mum/2025 Assessment Year: 2023-24 Asst. Commissioner of…

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeals of the Revenue in ITA No

ITA 3103/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Aug 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Shankarlal Jain & Shri Satish KumarFor Respondent: Shri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2415/MUM/2025 (A.Y. 2018-19) Phulchand Exports Private Limited v/s. Assistant Commissioner of Income Tax, Central Circle – 3(3), Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai – 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP2529C Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 3102/MUM/2025 (A.Y. 2018-19) ITA No. 3103/MUM/2025 (A.Y. 2019-20) Deputy Commissioner of Income Tax, Central Circle – 3(3),404, 4th Floor, Kautilya Bhavan,…

Dy. Commissioner of Income Tax, Central Circle- 3(3), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeals of the Revenue in ITA No

ITA 3102/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Shankarlal Jain & Shri Satish KumarFor Respondent: Shri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2415/MUM/2025 (A.Y. 2018-19) Phulchand Exports Private v/s. Assistant Commissioner Limited of 2nd Floor, West Wing, Electric बनाम Income Tax, Central Circle Mansion, Appasaheb Marathe 3(3), Kautilya Bhavan, Bandra Marg, Worli, Prabhadevi Kurla Complex, Bandra East, Mumbai -400 025, Mumbai 400 051, Maharashtra Maharashtra -400 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP2529C Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 3102/MUM/2025 (A.Y. 2018-19) ITA No. 3103…