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.

Market Creators Ltd., Vadodara vs. The Income Tax Officer, Ward-2(1)(1), Baroda

In the result, Ground No.1 of the Revenue’s appeal is dismissed

ITA 2498/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Respondent: Shri S. K. Dev, Sr. D.R
Section 14ASection 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2498/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14) Market Creators Limited बनाम/ ITO, “Creative Castle” Ward – 2(1)(1), Baroda Vs. 70, Sampatrao Colony, Productivity Road, Baroda - 7 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM3439R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 2768/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14) ITO, Market Creators…

Mr.Aritro Ashish Roy, Mumbai vs. Pr.CIT(A)-24, Mumbai

In the result, appeal filed by the assesee is allowed

ITA 1791/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Aug 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ram Lal Negiaritro Ashsish Roy Vs. Acit-24(1) Room No.604, 6Th Floor Plot No.121, Edifice 5Th Road, Khar(W) Piramal Chamber, Lalbaug, Mumbai-400 052 Parel Mumbai-400 012 Pan/Gir No.Agapr8158C Appellant) .. Respondent)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER Aritro Ashsish Roy Vs. ACIT-24(1) Room NO.604, 6th Floor Plot No.121, Edifice 5th Road, Khar(W) Piramal Chamber, Lalbaug, Mumbai-400 052 Parel Mumbai-400 012 PAN/GIR No.AGAPR8158C Appellant) .. Respondent) Assessee by Rajiv Khandelwal Revenue by Anadi Varma Date of Hearing 22/07/2019 Date of Pronouncement 28/08/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the assessee is directed against the order of the Principal Commissioner of Inco…

Deputy Commissioner of Income Tax, Circle-2(1)(2), Surat vs. Shantai Exim Ltd., Ahmedabad

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 436/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH : SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA.No.273/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, The DCIT, Surat. PAN AAECM1115D C/o. Ketan H. Shah, Circle-2(1)(2), vs. Advocate, 903, Sapphire Surat. Complex, C.G. Road, Navrangpura, Ahmedabad. (Appellant) (Respondent) ITA.No.436/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, Surat. The ACIT, Circle-2(1)(2), PAN AAECM1115D Room No.205, Aayakar C/o. Ketan H. Shah, vs. Advocate, 903, Sapphire Bhavan, Majuragate, Complex, C.G. Road, Sura…

Shantai Exim Ltd., Ahmedabad vs. Deputy Commissioner of Income Tax, Circle-2(1)(2), Surat

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 273/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH : SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA.No.273/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, The DCIT, Surat. PAN AAECM1115D C/o. Ketan H. Shah, Circle-2(1)(2), vs. Advocate, 903, Sapphire Surat. Complex, C.G. Road, Navrangpura, Ahmedabad. (Appellant) (Respondent) ITA.No.436/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, Surat. The ACIT, Circle-2(1)(2), PAN AAECM1115D Room No.205, Aayakar C/o. Ketan H. Shah, vs. Advocate, 903, Sapphire Bhavan, Majuragate, Complex, C.G. Road, Sura…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 844/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, Accountant Member & SHRI RAVISH SOOD, Judicial Member ITA No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. DCIT,CC-6(3) (Now known as SKIL Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 SKIL House, 209 Bank Street Cross Lane, Fort Mumbai-400 023 PAN/GIR No.AAACH9240E (Appellant) .. Respondent) & ITA No.5817/Mum/2017 ITA No.5818/Mum/2017 (Assessment Year: 2010-11) (Assessment Year: 2011-12) M/s. Horizon Country Wide Vs. DCIT,CC-6(3) Air India Buil…

Horizon Infrastructure Ltd(Now Known As Skil Infrastructure Limited), Mumbai vs. DCIT CC 6(3), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 2470/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, Accountant Member & SHRI RAVISH SOOD, Judicial Member ITA No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. DCIT,CC-6(3) (Now known as SKIL Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 SKIL House, 209 Bank Street Cross Lane, Fort Mumbai-400 023 PAN/GIR No.AAACH9240E (Appellant) .. Respondent) & ITA No.5817/Mum/2017 ITA No.5818/Mum/2017 (Assessment Year: 2010-11) (Assessment Year: 2011-12) M/s. Horizon Country Wide Vs. DCIT,CC-6(3) Air India Buil…

Horizon Country Wide Logistics Ltd(Now Succeeded on Amalgamation by Skil Infrastructure Limited ), Mumbai vs. DCIT 1(2)(Presently ACIT--6(3)), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5817/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Aug 2019AY 2010-11

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, Accountant Member & SHRI RAVISH SOOD, Judicial Member ITA No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. DCIT,CC-6(3) (Now known as SKIL Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 SKIL House, 209 Bank Street Cross Lane, Fort Mumbai-400 023 PAN/GIR No.AAACH9240E (Appellant) .. Respondent) & ITA No.5817/Mum/2017 ITA No.5818/Mum/2017 (Assessment Year: 2010-11) (Assessment Year: 2011-12) M/s. Horizon Country Wide Vs. DCIT,CC-6(3) Air India Buil…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5779/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, Accountant Member & SHRI RAVISH SOOD, Judicial Member ITA No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. DCIT,CC-6(3) (Now known as SKIL Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 SKIL House, 209 Bank Street Cross Lane, Fort Mumbai-400 023 PAN/GIR No.AAACH9240E (Appellant) .. Respondent) & ITA No.5817/Mum/2017 ITA No.5818/Mum/2017 (Assessment Year: 2010-11) (Assessment Year: 2011-12) M/s. Horizon Country Wide Vs. DCIT,CC-6(3) Air India Buil…

Nanda Exim Pvt Ltd, Chennai vs. ACIT, Corp Ward -4(2), Chennai

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

ITA 408/CHNY/2019[2015-16]Status: DisposedITAT Chennai08 Aug 2019AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.408/Chny/2019 "नधा"रण वष" /Assessment Year : 2015-16 M/S Nanda Exim Pvt. Ltd., The Assistant Commissioner Of No.33, Bharathidasan Street, V. Income Tax, Nethaji Avenue Extension, Corporate Ward – 4(2), Nerkundram, Chennai - 600 107. Chennai - 600 034. Pan : Aaccn 9282 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri S. Bharath, CIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.408/Chny/2019 "नधा"रण वष" /Assessment Year : 2015-16 M/s Nanda Exim Pvt. Ltd., The Assistant Commissioner of No.33, Bharathidasan Street, v. Income Tax, Nethaji Avenue Extension, Corporate Ward – 4(2), Nerkundram, Chennai - 600 107. Chennai - 600 034. PAN : AACCN 9282 C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

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

ITA 1244/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1176/PUN/2015 यििाारण वषा / Assessment Year : 2008-09 Laxmi Civil Engineering Services Pvt. Ltd., 1148 E, Sykes Extension, अऩीऱाथी/Appellant Kolhapur – 416001 …. PAN: AAACL5602N Vs. The Asst. Commissioner of Income Tax …. प्रत्यथी / Respondent (Central) Circle, Kolhapur आयकर अपीऱ सं. / ITA No.1244/PUN/2015 यििाारण वषा / Assessment Year : 2008-09 The As…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

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

ITA 1176/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1176/PUN/2015 यििाारण वषा / Assessment Year : 2008-09 Laxmi Civil Engineering Services Pvt. Ltd., 1148 E, Sykes Extension, अऩीऱाथी/Appellant Kolhapur – 416001 …. PAN: AAACL5602N Vs. The Asst. Commissioner of Income Tax …. प्रत्यथी / Respondent (Central) Circle, Kolhapur आयकर अपीऱ सं. / ITA No.1244/PUN/2015 यििाारण वषा / Assessment Year : 2008-09 The As…

Smt Ruchika Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 270/JPR/2019[2011-12]Status: DisposedITAT Jaipur23 Jul 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri K.C. Meena (Addl.CIT)
Section 143(3)Section 147Section 148Section 14ASection 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 270/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 Smt. Ruchika Agarwal, cuke Deputy Commissioner Vs. L/H- Late Shri Bhupendra Agarwal, of Income Tax, B-69, 10B Scheme, Gopalpura Circle-6, Bypass, Jaipur, Rajasthan. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEUPA 7387 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shr…

Tamil Nadu State Transport Corpn, Coimbatore vs. ACIT, Company Circle-1(2), Coimbatore

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

ITA 2213/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jul 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2213/Chny/2017 िनधा"रण वष"/Assessment Year:2010-11 M/S. Tamil Nadu State Transport The Assistant Commissioner Of Corporation (Coimbatore Division) Ltd., Vs. Income Tax, 37, Mettupalayam Road, Company Circle 1(2), Coimbatore 641 043. Coimbatore. [Pan:Aaacc9092M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Raghu, C.A. ""थ" की ओर से/Respondent By : Shri Guru Bashyam, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.06.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 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) 1, Coimbatore Dated 27.06.2017 Relevant To The Assessment Year 2010-11. The Assessee Has Raised The Following Grounds: (1) The Learned Cit(A) Ought To Have Held That The Impugned Proceedings U/S 147 Of The I.T. Act, 1961, Are Ab Initio Void, In The Facts & The Circumstances Of The Case & Unsustainable In Law. (2) The Learned Cit(A) Has Failed To Appreciate That There Was Only A Mere Change Of Opinion On The Basis Of Review Of The Existing Material On Record & As Such, The Proceedings U/S 143 (3) Rws 147 Of The I.T. Act, 1961

For Appellant: Shri K. Raghu, C.AFor Respondent: Shri Guru Bashyam, JCIT
Section 115JSection 143Section 143(1)Section 143(3)Section 147Section 148Section 14A

…आयकर अपीलीय अिधकरण, ‘‘बी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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.2213/Chny/2017 िनधा"रण वष"/Assessment Year:2010-11 M/s. Tamil Nadu State Transport The Assistant Commissioner of Corporation (Coimbatore Division) Ltd., Vs. Income Tax, 37, Mettupalayam Road, Company Circle 1(2), Coimbatore 641 043. Coimbatore. [PAN:AAACC9092M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri K. Raghu, C.…

DCIT, New Delhi vs. M/S Punj Lloyd Aviation Pvt. Ltd., New Delhi

ITA 185/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Jul 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Surender Pal, Senior DR
Section 114Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.185/Del./2017 (ASSESSMENT YEAR : 2013-14) DCIT, Circle 20 (1), vs. M/s. Punj Lloyd Aviation Private Ltd., New Delhi. 17 – 18, Punj Lloyd House, Nehru Place, New Delhi – 110 019. (PAN : AAECP2851M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Surender Pal, Senior DR Date of Hearing : 10.06.2019 Date of Order : 02.07.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, DCIT, Circle 20 (…

DCIT, Cir.1(1)(1), Ahmedabad vs. Ardor in-Fin Private Ltd., Ahmedabad

In the result, the appeal is partly allowed in the terms above

ITA 2739/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15
Section 143(3)Section 14A

…ITA No. 2739/Ahd/2017 DCIT Vs. Ardor In-fin Pvt Ltd Assessment year: 2014-15 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Dy. Commissioner of Income-tax ............…………......Appellant Circle 1(1)(1), Ahmedabad Vs. Ardor In-fin Pvt Ltd ...........................Respondent Ardor House, Mondeal Business Park, B/s. Gurudwara, Thaltej, Ahmedabad – 380059 [PAN : AAGCA 2925 B] Appearances by: Mudit Nagpal, for the Appellant Ankit Talsania, for the Respondent Date of concluding the hearing : 14.03.2019…

Greenland Infracon Pvt. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, the appeal is allowed

ITA 690/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Jun 2019AY 2014-15
Section 115JSection 143(3)Section 14ASection 234ASection 271

…ITA No. 690/Ahd/2018 Greenland Infracon Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH ‘B’, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] Assessment year: 2014-15 Greenland Infracon Pvt Ltd .........………...……………..Appellant A-2, Sanjay Apartment, Panchvati Lane-2, Panchvati, Ambawadi, Ahmedabad [PAN : AADCG 5313 Q] Vs The Deputy Commissioner of Income-tax .......……………..…........Respondent Circle-2(1)1(1), Ahmedabad Appearances by Gunjan Shah, for the appellant Mudit Nagpal, for the respondent Date of concluding the…

M/S. C.S. Construction Company Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Ground No.2 of appeal of assessee is allowed

ITA 4111/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Jun 2019AY 2012-13

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

For Appellant: Shri K. Sampath And Shri V. Rajkumar, AdvocatesFor Respondent: Ms. Ashima Neb, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.4111/Del./2016 Assessment Year 2012-2013 M/s. C.S. Construction The DCIT, Company Pvt. Ltd., Plot No.2, Local Shopping vs., Circle-5(2), Complex, Vasant Kunj, New Delhi. New Delhi–110 057. PAN AACCC9009Q (Appellant) (Respondent) For Assessee : Shri K. Sampath And Shri V. Rajkumar, Advocates For Revenue : Ms. Ashima Neb, Sr.DR Date of Hearing : 21.05.2019 Date of Pronouncement : 03.06.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been direct…

The Dy. CIT., Circle-1(1)(1), Ahmedabad vs. M/S. Astral Polytechnik Ltd., Ahmedabad

In the result, assessee’s CO is dismissed

ITA 2235/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad06 May 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Ms. Ira Kapoor, A.R
Section 143Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.2235/Ahd/2016 (Assessment Year : 2013-14) DCIT, Vs. Astral Polytechnik Ltd., Circle – 1(1)(1), 207/1, Astral House, Ahmedabad. B/h Rajpath Club S. G. Highway, Ahmedabad – 380 059. And CO No. 160/Ahd/2016 (in ITA No.2235/Ahd/2016) (Assessment Year : 2013-14) Astral Polytechnik Ltd., Vs. DCIT, 207/1, Astral House, Circle – 1(1)(1), B/h Rajpath Club, Ahmedabad. S. G. Highway, Ahmedabad – 380 059. [PAN No. AABCA 2951 N] (Appellant) .. (Respondent) Appellant by : Sh…

Firstsource Solutions Ltd, Mumbai vs. DCIT Cir 12(2)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 2258/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Soodit(Tp)A. No.2258/Mum/2017 (Assessment Year: 2012-13) Firstsource Solutions Limited The Deputy Commissioner Of 5Th Floor, Paradigm B, Income Tax, Circle- 12(2)(1), Mindspace New Link Road, Aayakar Bhavan, Vs. Malad (West), Maharshi Karve Road, Mumbai – 400 064 Mumbai – 400 020

For Appellant: Shri Farrokh V. Irani, A.RFor Respondent: Shri Rignesh K. Das, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 234D

…P a g e | 1 IT (TP)A. No. 2258/Mum/2017 A.Y. 2012-13 Firstsource Solutions Limited Vs. The Deputy Commissioner of Income Tax, Circle-12(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member IT(TP)A. No.2258/Mum/2017 (Assessment Year: 2012-13) Firstsource Solutions Limited The Deputy Commissioner of 5th Floor, Paradigm B, Income Tax, Circle- 12(2)(1), Mindspace New Link Road, Aayakar Bhavan, Vs. Malad (West), Maharshi Karve Road, Mumbai – 400 064 Mumbai – 400 020 PAN – AAACI8904N (Appellant) (Respondent) Appellant by: S…

Ardor Structures Private Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 297/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Royardor Structures Pvt. Ltd., Vs. Dcit, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [Pan No. Aahca 8674 N] (Appellant) .. (Respondent)

For Appellant: Shri Ankit Talsania, A.RFor Respondent: Shri Sewak, Sr. D.R
Section 10(34)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER Ardor Structures Pvt. Ltd., Vs. DCIT, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [PAN No. AAHCA 8674 N] (Appellant) .. (Respondent) Appellant by : Shri Ankit Talsania, A.R. Respondent by : Shri Sewak, Sr. D.R. Date of Hearing 02.01.2019 Date of Pronouncement 29.03.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order dated 28.11.2016 passed by the C…