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 366,005 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 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.

DCIT Cir. 2(2)(1), Mumbai vs. L & T Power Development Ltd., Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 874/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Aug 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.874/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) Dcit Cit 2(2)(1) बिाम/ L&T Power Development Room No. 545, 5 Th Floor, Ltd., Aayakar Bhavan, L&T House, N.M. Road, V. M.K Road, Ballard Estate, Mumbai-400020 Mumbai-400038 स्थायी ऱेखा सं./ Pan : Aabcl3867C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Nishant Samaiya, Dr Assessee By : Shri Govind Jhaveri सुनवाई की तारीख /Date Of Hearing : 09.08.2018 घोषणा की तारीख /Date Of Pronouncement : 09.08.2018 आदेश / O R D E R Per Ramit Kocharthis Appeal, Filed By The Revenue, Being Ita No. 874/Mum/2017, Is Directed Against Appellate Order Dated 09.11.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-5, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.11.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2013-14. I.T.A. No.874/Mum/2017

For Appellant: Shri Govind JhaveriFor Respondent: Shri. Nishant Samaiya, DR

Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.874/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) DCIT CIT 2(2)(1) बिाम/ L&T Power Development Room No. 545, 5 th floor, Ltd., Aayakar Bhavan, L&T House, N.M. Road, v. M.K Road, Ballard Estate, Mumbai-400020 Mumbai-400038 स्थायी ऱेखा सं./ PAN : AABCL3867C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Nishant Samaiya, DR Assessee by : Shri Govind Jhaveri सुनवाई की तारीख /Date of He…