What is CIT v. Chettinad Logistics Pvt. Ltd. authority for?

Disallowance under Section 14A of the Income-tax Act is not applicable if the assessee has not earned any exempt income during the relevant assessment year.

How many judgments cite CIT v. Chettinad Logistics Pvt. Ltd.?

92 judgments on BharatTax cite CIT v. Chettinad Logistics Pvt. Ltd. (257 Taxmann 2), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Chettinad Logistics Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 50C, Section 133A, Section 143(2).

CIT v. Chettinad Logistics Pvt. Ltd. (257 Taxmann 2)

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…

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…

ASST.COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(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 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, 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, 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…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT

Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT

Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

ACIT, CIRCLE- 3.3.1, MUMBAI, MUMBAI vs. WALUJ COMPONENTS PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2765/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

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

For Appellant: NoneFor Respondent: Shri Arun Kanti Datta, CIT, D/R

Section 115JSection 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2765/Mum/2025 Assessment Year: 2018-19 ACIT-3(3)(1), Mumbai M/s. Waluj Components Private Vs Limited 171, 17th Floor Mittal Court C Wing, Nariman Point Mumbai - 400021 [PAN: AABCP0027G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri Arun Kanti Datta, CIT, D/R सुनवाई की तारीख/Date of Hearing : 18/06/2025 घोषणा की तारीख /Date of Pronouncement: 18/06/2025 आदेश/O R D E R PER NA…

INDUS VALLEY PROPERTIES PRIVATE LIMITED,KABRA EXCELCIOR vs. INCOME TAX OFFICER WARD 3(1)(4) BANGALORE, BANGALORE,

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

ITA 81/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 M/s. Indus Valley Properties Private Limited, Vs. The Income Tax Officer, No.6/A, 2nd Floor, Kabra Excelcior, Ward 3(1)(4), 7th Cross, 1st Block, Koramangala, Bangalore. Bangalore – 560 034. PAN: AACCI 4810M APPELLANT RESPONDENT Appellant by : Shri Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.06.2025 Date of Pronouncement : 09.06.2025 O R D E R 1. This appeal is filed by Indus Valley Properties Pvt. Ltd., (the assesse…

ALKYL AMINES CHEMICALS LIMITED,NAVI MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-15(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1010/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Mar 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Ms. Kavitha Rajagopal, Hon’Ble

For Appellant: Shri Karan Jain & Shri Suraj Singh Devda, A/RFor Respondent: Shri Ram Krishn Kedia, Sr. D/R

Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER I.T.A. No. 1010/Mum/2025 Assessment Year: 2017-18 Alkyl Amines Chemical Limtied Assistant Commissioner of Income Tax – Circle 401-407, Nirman Vyapar Kendra Vs 15(1)(1), Mumbai Plot No. 10, Sector 17 Vashi S.O., Thane Navi Mumbai - 400703 [PAN: AAACA6783F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Karan Jain & Shri Suraj Singh Devda, A/R Revenue by : Shri Ram Krishn Kedia, Sr. D/R सुनवाई की तार…

SUBRAMANIAM SWAMINATHAN IYER, BHILAI,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

In the result, appeal of the assessee is partly allowed/partly allowed for statistical purposes in terms of our aforesaid observations

ITA 71/RPR/2023[2012-13]Status: DisposedITAT Raipur10 Feb 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.71/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Subramaniam Swaminathan Iyer 12-A/7, Nehru Nagar, Bhilai (C.G.)-490 020 Pan: Anwps2381P

For Appellant: S/shri Milind Bhusari, AdvocateFor Respondent: Shri S.L Anuragi, CIT-DR

Section 143(2)Section 143(3)Section 14ASection 2(22)(e)Section 68

…re, there was no justification for the A.O to have made any disallowance u/s. 14A of the Act. The Ld. AR in support of his aforesaid contention had relied on the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Chettinad Logistics Pvt. Ltd. (2018) 257 Taxmann 2 (SC) and that of the Hon’ble High Court of Delhi in the case of Cheminvest Limited Vs. CIT, (2015) 378 ITR 33 (Delhi). The Ld. AR to buttress his claim submitted that the assessee had vide his “written submission” [filed before the CIT(Appeals)], submitted that as the assessee had not earned any exempt income during the year under consideration…

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…

MAHADEV ENCLAVE PVT. LTD.,JAIPUR vs. PCIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 636/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Jul 2024AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Anil Dhaka (CIT)

Section 10Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 636/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mahadev Enclave Private PCIT Vs. Limited, (Central), Jaipur B 37 Ayodhya Marg, Hanuman Nagar, Khatipura, S.O., Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 9213 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

DCIT- 8(2)(1), MUMBAI vs. PIRAMAL ESTATES PRIVATE LIMITED , MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR

Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

CIT v. Chettinad Logistics Pvt. Ltd.

What is CIT v. Chettinad Logistics Pvt. Ltd. authority for?

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Judgments citing CIT v. Chettinad Logistics Pvt. Ltd.

DCIT, MUMBAI vs. HUBTOWN LIMITED , MUMBAI

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ASST.COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(4),MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2,4 MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2,4 MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2,4 MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2,4 MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2,4 MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASST.COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(4),MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4),MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ACIT, CIRCLE- 3.3.1, MUMBAI, MUMBAI vs. WALUJ COMPONENTS PRIVATE LIMITED, MUMBAI

INDUS VALLEY PROPERTIES PRIVATE LIMITED,KABRA EXCELCIOR vs. INCOME TAX OFFICER WARD 3(1)(4) BANGALORE, BANGALORE,

ALKYL AMINES CHEMICALS LIMITED,NAVI MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-15(1)(1), MUMBAI

SUBRAMANIAM SWAMINATHAN IYER, BHILAI,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

MAHADEV ENCLAVE PVT. LTD.,JAIPUR vs. PCIT(CENTRAL), JAIPUR, JAIPUR

DCIT- 8(2)(1), MUMBAI vs. PIRAMAL ESTATES PRIVATE LIMITED , MUMBAI