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.

M/S Jsw Infrastruture Limited, Mumbai vs. DCIT Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6015/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jan 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 M/S Jsw Infrastructure Ltd., Dy. Cit, Circle 5(2)(1), Jsw Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. Pan No. Aabcj 6721 D Appellant Respondent

For Appellant: Ms. Vinita NaraFor Respondent: 02/01/2025
Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 M/s JSW Infrastructure Ltd., Dy. CIT, Circle 5(2)(1), JSW Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. PAN NO. AABCJ 6721 D Appellant Respondent Assessee by : Ms. Vinita Nara : Ms. Kanupriya Damor, Sr. DR Revenue by : 02/01/2025 Date of Hearing : 23/01/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assess…

Lycos Internet Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad

ITA 1769/HYD/2018[2012-13]Status: DisposedITAT Hyderabad22 Jan 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, СА
Section 14ASection 249(4)(a)Section 263Section 36(1)(va)

…ITA Nos 1550 and 1769 LYCOS Internet Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad A‘Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं / ITA No.1550/Hyd/2017 (निर्धारण वर्ष/Assessment Year: 2012-13) Asstt. Commissioner of Income Tax, Circle 16 (1) Hyderabad (Appellant) Vs. Lycos Internet Ltd Hyderabad PAN:AAACL5827B (Respondent) आ.अपी.सं / ITA No.1769/Hyd/2018 (निर्धारण वर्ष/Assessment Year: 2012-13) Lycos Internet Ltd Hyderabad PAN:AAACL5827B Vs. Asstt. Commissioner of Income Tax, Circle 16 (1) Hyderabad (A…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Lycos Internet Limited, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1550/HYD/2017[2012-13]Status: DisposedITAT Hyderabad22 Jan 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1550/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Asstt. Commissioner Of Vs. Lycos Internet Ltd Income Tax, Circle 16 (1) Hyderabad Hyderabad Pan:Aaacl5827B (Appellant) (Respondent) आ.अपी.सं /Ita No.1769/Hyd/2018 (िनधा"रण वष"/Assessment Year: 2012-13) Lycos Internet Ltd Vs. Asstt. Commissioner Of Hyderabad Income Tax, Circle 16 (1) Pan:Aaacl5827B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/12/2024 घोषणा की तारीख/Pronouncement: 22/01/2025 आदेश/Order Per Vijay Pal Raothese Are Two Appeals, One By The Department Against The Order Dated 23/06/2017 Of The Learned Cit (A) & Another By The Assessee Against The Revision Order Dated 26/02/2018 Passed

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 14ASection 263

…ITA Nos 1550 and 1769 LYCOS Internet Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1550/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Asstt. Commissioner of Vs. Lycos Internet Ltd Income Tax, Circle 16 (1) Hyderabad Hyderabad PAN:AAACL5827B (Appellant) (Respondent) आ.अपी.सं /ITA No.1769/Hyd/2018 (िनधा"रण वष"/Assessment Year: 2012-13) Lycos Internet Ltd Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 16 (1) PAN:AAACL5827B Hyderabad…

Dy. Commissioner of Income Tax Circle-7 Pune, Pune vs. John Deere India Private Limited, Pune

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

ITA 1910/PUN/2024[2015-16]Status: DisposedITAT Pune30 Dec 2024AY 2015-16

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkune
Section 143(2)Section 14A

…it has not earned any exempt income and as such the disallowance made u/s 14A of the Act is not warranted. The appellant further relied on the decision of the Hon’ble Apex Court in the case of CIT, Central Vs. Chettinad Logistics (P.) Ltd. reported in [2018] 95 Taxmann.com 250(SC), wherein, Hon’ble Court has dismissed the SLP filed by the Revenue and held that where no exempt income i.e., dividend, was earned in relevant assessment year by assessee, section 14A could not be invoked. Thus, respectfully relying on the decision of the Hon’ble Apex Court, I find no reason in sustaining the disallowance made u/s 14A…

Sbpl Infrastructure Limited, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

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

ITA 685/HYD/2024[2014-15]Status: DisposedITAT Hyderabad16 Dec 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.685/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2014-15) Sbpl Infrastructure Vs. Deputy Commissioner Limited Of Income Tax Hyderabad Circle-3(1) [Pan : Aaccs9014M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Sashank Dundu, Ar रधजस् व द्वधरध/Revenue By: Shri M.Vijay Kumar,Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/12/2024 घोर्णध की तधरीख/Date Of 16/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Dated 13.02.2024 & Pertains To A.Y.2014-15. 2. This Appeal Filed By The Assessee Is Time Barred By 94 Days. The Assessee Filed A Petition For Condonation Of Delay & Submitted That Shri Manoj Sharma, Chief Financial Officer Of The Appellant Company, Who Was Entrusted With The Job Of Looking

For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri M.Vijay Kumar,CIT-DR
Section 14A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA No.685/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2014-15) SBPL Infrastructure Vs. Deputy Commissioner Limited of Income Tax Hyderabad Circle-3(1) [PAN : AACCS9014M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Sashank Dundu, AR रधजस् व द्वधरध/Revenue by: Shri M.Vijay Kumar,CIT-DR सुिवधई की तधरीख/Date of hearing: 04/12/2024 घोर्णध की तधरीख/Date of 16/12/2024 Pronouncement: आदेश / ORDER PER.…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. Naresh Kumar Gupta, Sriganganagar

In the results the appeal of the revenue stands dismissed and the

ITA 458/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Nov 2024AY 2014-15

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Ms. Alka Gautam (CIT) (V.H.)
Section 143(3)Section 14ASection 36(1)(iii)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 458/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Sh. Naresh Kumar Gupta Vs. Income Tax, 168, New Mandi Yard, Central Circle-3, Sri Ganganagar-335001. Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABMPK3234H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 09/JPR/2024 (Arising out of ITA No. 458/JPR/202…

Incred Holdings Limited, Mumbai vs. Assessment Unit, Delhi

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

ITA 4253/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai27 Nov 2024

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Nimesh JainFor Respondent: 16.10.2024
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Incred Holdings Limited Assessment Unit Unit No. 1203, 12th Floor, B Wing, Delhi The Capital, Plot No. C-70, Vs. G Block, BKC, Mumbai-400 051 PAN/GIR No.AAECK 1977 B (Assessee) : (Respondent) Assesseeby : Shri Nimesh Jain : Shri Tushar Mohite Respondent by : 16.10.2024 Date of Hearing Date of Pronouncement : 27.11.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short…

Dy. Commissioner of Income Tax, Aayakar Bhawan vs. Rockman Industries Limited, Focal Point

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Asstt. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Dy. Commissioner of Income Tax, Circle-4, Ludhiana vs. Rockman Industries Ltd

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Dy. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

DCIT Circle-4, Ludhiana vs. Rockman Industries Ltd, Ludhiana

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…is a Circular, once the law is disclosed by the High 14. Court/Supreme Court, the same is to be followed. Refer M / s Hindustan Aeronautics Ltd v CIT, 110 Taxmann 311 (SC). The Hon'ble Supreme Court in the case o f M / s Chettinad Logistics P Ltd, 15. [2018] 95 Taxmann.com 250 (SC) dismissed SLP against High Court ruling that Section 14A cannot be invoked where no exempt income was earned by the assessee in relevant assessment year. 16. Since no exempt income has been earned during the year, the provision of Section 14A not to be applied. 42. The Ld. CIT(A) in the impugned order has held as under: 6.4 Vide gro…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Preethi John Muthoot, Thiruvanathapuram vs. DCIT/ Central Circle, Trivandrum

Appeal is allowed

ITA 904/COCH/2023[2020-21]Status: DisposedITAT Cochin23 Oct 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhpreethi John Muthoot Dcit, Central Circle - 1 Moothoot Centre, Punnen Road Aayakar Bhavan Vs. Thiruvananthapuram 695001 Kawdiar [Pan: Acrpj5145J] Trivandrum 695003 (Appellant) (Respondent)

For Appellant: Shri Sreenivasan, CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member Preethi John Muthoot DCIT, Central Circle - 1 Moothoot Centre, Punnen Road Aayakar Bhavan vs. Thiruvananthapuram 695001 Kawdiar [PAN: ACRPJ5145J] Trivandrum 695003 (Appellant) (Respondent) Appellant by: Shri Sreenivasan, CA Respondent by: Dr. S. Pandian, CIT-DR Date of Hearing: 19.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2020-21 arises against CIT(A)-3, Kochi’s DIN & Order No. ITBA/APLS/S/250/2023-24/105757370…