CIT v. Corrtech Energy (P.) Ltd.

223 Taxmann 130High Court2014#114 most cited

What is CIT v. Corrtech Energy (P.) Ltd. authority for?

Disallowance under Section 14A read with Rule 8D is not warranted if the assessee has not earned any exempt income in the relevant assessment year.

541

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v. Corrtech Energy (P.) Ltd. · 372 ITR 97 · Section 14A · Rule 8D · disallowance u/s 14A · no exempt income · exempt income not earned · expenses against exempt income · Gujarat High Court Section 14A · disallowance without exempt income

Also reported as

372 ITR 9745 Taxmann.com 116272 CTR 262

Sections most often in play

Section 14ASection 143(3)Section 1961Section 8DSection 115JBSection 143(2)Section 37(1)Section 250

Issues it is cited on

disallowance under section 14adisallowance u/s 14asection 14asection 36(1)(iii)section 115jbsection 36(1)section 37section 36section 10previous yearscrutiny assessmentassistant commissioner

Judgments citing CIT v. Corrtech Energy (P.) Ltd.

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6761/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16
Section 10(34)Section 14ASection 14A(2)

…me Tax Rules, since this case arose after the assessment year 2009-2010. Since in the present case, we are the Revenue. We however, notice that sub-section (1) of section 14A provides that for the purpose of computing total income under chapter IV of 3 (2015) 372 ITR 97 URS 4 of 7 5 3-ITXA 149-17. odt the Act, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. In the present case, the tribunal has recorded the finding of fact that the assessee did not make any claim for exemption of any income from paym…

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6760/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Feb 2026AY 2014-15

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal ()

For Respondent: Shri Ravikant Pathak
Section 10(34)Section 14ASection 14A(2)

…me Tax Rules, since this case arose after the assessment year 2009-2010. Since in the present case, we are the Revenue. We however, notice that sub-section (1) of section 14A provides that for the purpose of computing total income under chapter IV of 3 (2015) 372 ITR 97 URS 4 of 7 5 3-ITXA 149-17. odt the Act, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. In the present case, the tribunal has recorded the finding of fact that the assessee did not make any claim for exemption of any income from paym…

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1842/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Asst. Commissioner of M/s. Intas Pharmaceuticals Ltd., Vs. Income-tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [PAN : AAACI 5120 L] (Appellant) .. (Respondent) Appellant represented by : Shri Sher Singh, CIT (DR) Respondent represented by: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, AR Date of Hearing 07.01.2026 Date of Pronouncement 24.02.2026 O R D E R PER MS. SUCHITRA R. KAMBLE,…

ACIT-6(1)(1),MUMBAI, MUMBAI vs. M/S ESSAR POWER LTD, MUMBAI

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

ITA 8222/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Feb 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 115JSection 143(3)Section 14A

…no question of disallowance of interest expenditure under section 14A of the Act. The assessee also relied upon various other judicial precedents including Cheminvest Ltd. vs. CIT (2015) 378 ITR 33 (Delhi High Court), CIT vs. Corrtech Energy Pvt. Ltd. (2015) 372 ITR 97 (Gujarat High Court), and CIT vs. Shivam Motors Pvt. Ltd. (2015) 230 Taxman 63 (Allahabad High Court), wherein it has been consistently held that in the absence of exempt income, disallowance under section 14A cannot be made. 5. The assessee also submitted that for the purpose of computing book profit under section 115JB, the provisions of sectio…

DSP INVESTMENT MANAGERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 3(1)(1), MUMBAI

ITA 3925/MUM/2023[2021-22]Status: DisposedITAT Mumbai13 Feb 2026AY 2021-22

Bench: Ms. Kavitha Rajagopal & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Annavaram Kosuri, Sr. DR
Section 14A

…nd CIT vs. Winsome Textile Industries Limited, [2009] 319 ITR 204 to hold that Section 14A cannot be invoked when no exempt income was earned. The second decision is of the Gujarat High Court in Commissioner of Income Tax-I v. Corrtech Energy (P.) Ltd. [2014] 223 Taxmann 130 (Guj.). The third decision is Of the Allahabad High Court in Income Tax Appeal No. 88 of 2014, Commissioner of Income Tax II Kanpur, v. M/s. Shivam Motors (P) Ltd. decided on 05.05.2014. In the said decision it has been held:- "As regards the second question, Section 14A of the Act provides that for the purposes of computing the total income…

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ADANI LOGISTICS LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Deputy Commissioner of Adani Logistics Ltd, Income Tax, Adani Corporate House, Circle – 1(1)(1), Shantigram, S G Highway, Ahmedabad - 380015 Nr. Vaishnodevi Circle, Vs. Ahmedabad, Gujarat - 382421 [PAN – AABCI4157J] (Appellant) (Respondent) Assessee by Shri Dhrunal Bhatt, AR Revenue by Shri R P Rastogi, CIT-D.R Date of Hearing 05.02.2026 Date of Pronouncement 12.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. GUJARAT MINERAL DEVELOPMENT CO RPORATION LIMITED, AHMEDABAD

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

ITA 2523/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad05 Feb 2026AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115JSection 143(3)Section 14ASection 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 2523/Ahd/2025 Assessment Year: 2017-18 Deputy Commissioner Gujarat Mineral of Income Tax Development Circle-2(1)(1), Vs Corporation Limited Ahmedabad Sixth Floor Khanij Bhavan, 132 Ft, Ring Road, B/H Gandhi Labour Institute, Ahmedabad-380052 (Appellant) Gujarat PAN: AAACG7987P (Respondent) Revenue Represented: Shri Rajiv Garg, Sr. D.R. Assessee Represented: Shri Bandish Soparkar, A.R. Date of hearing : 29-01-2026 Date of pronouncement : 05…

PG FOILS LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 1581/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1580 & 1581/AHD/2025 Assessment Years: 2016-17 & 2018-19 PG Foils Limited Deputy Commissioner of 6, Neptune Tower, Income Tax, Circle - 3 Ashram Road, (1)(1), Vs. Ahmedabad - 380009 Ahmedabad - 380015 [PAN – AAACP 9274 C] (Appellant) (Respondent) Assessee by Shri M S Chhajed, AR Revenue by Shri Yogesh Mishra, Sr. DR Date of Hearing 17.12.2025 Date of Pronouncement 06.01.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: These two appeals a…

PG FOILS LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 1580/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2016-17

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1580 & 1581/AHD/2025 Assessment Years: 2016-17 & 2018-19 PG Foils Limited Deputy Commissioner of 6, Neptune Tower, Income Tax, Circle - 3 Ashram Road, (1)(1), Vs. Ahmedabad - 380009 Ahmedabad - 380015 [PAN – AAACP 9274 C] (Appellant) (Respondent) Assessee by Shri M S Chhajed, AR Revenue by Shri Yogesh Mishra, Sr. DR Date of Hearing 17.12.2025 Date of Pronouncement 06.01.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: These two appeals a…

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 16/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14) M/s. Sahajanand Laser बनाम/ Income Tax Officer Technology Ltd. Ward-4(1)(1), Vs. E-30, GIDC Electronics Ahmedabad Estate, Sector-26, Gandhinagar, Gujarat - 382028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCS1983B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Arti N Shah, AR ""यथ" क" ओर से/Respondent by : Shri Praveen Verma, CIT. DR 25/11/2025 Date of…

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 15/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR
Section 10ASection 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14) M/s. Sahajanand Laser बनाम/ Income Tax Officer Technology Ltd. Ward-4(1)(1), Vs. E-30, GIDC Electronics Ahmedabad Estate, Sector-26, Gandhinagar, Gujarat - 382028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCS1983B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Arti N Shah, AR ""यथ" क" ओर से/Respondent by : Shri Praveen Verma, CIT. DR 25/11/2025 Date of…

VODAFONE WEST LIMITED,(FORMERLY KNOWN AS VODAFONE ESSAR GUJARAT LIMITED),AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

ITA 671/AHD/2015[2010-11]Status: DisposedITAT Mumbai11 Dec 2025AY 2010-11
For Appellant: Shri K.K. VedFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 142Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 45Section 47Section 48

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“J” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.671/AHD/2015\n(Assessment Year: 2010-11)\nVodafone West Limited.\n(formerly known as Vodafone Essar Gujarat\nLimited)\nVodafone House, B Wing,\n4th Floor, Corporate Road,\nPrahladnagar, Ahmedabad- 380051\nPAN : AAACF1190P\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle - 4(1)(2)\nAhmedabad\nITA No.1634/AHD/2015\n(Assessment Year: 2010-11)\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle 4(1)(2…

THE DY CIT, CIRCLE-4(1)(2),, AHMEDABAD vs. VODAFONE WEST LIMITED,, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

ITA 1634/AHD/2015[2010-11]Status: DisposedITAT Mumbai11 Dec 2025AY 2010-11
For Appellant: Shri K.K. VedFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 142Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 45Section 47Section 48

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“J” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.671/AHD/2015\n(Assessment Year: 2010-11)\nVodafone West Limited.\n(formerly known as Vodafone Essar Gujarat\nLimited)\nVodafone House, B Wing,\n4th Floor, Corporate Road,\nPrahladnagar, Ahmedabad- 380051\nPAN : AAACF1190P\nAppellant\nRespondent\nv/s\nDeputy Commissioner of Income Tax\nCircle - 4(1)(2)\nAhmedabad\nITA No.1634/AHD/2015\n(Assessment Year: 2010-11)\nDeputy Commissioner of Income Tax\nCircle 4(1)(2)\nAhmedabad\nAppellant\nRes…

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…

PURE HOME & LIVING PRIVATE LIMITED (FORMERLY KNOWN AS DLF BRANDS PRIVATE LIMITED),NEW DELHI vs. ASSISSTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 2349/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2349/Del/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Pure Home & Living Private Acit, Limited, Vs. Circle 7(1), (Formerly Known As Dlf Brands C.R. Building, Ito, Private Limited), New Delhi. 204, Ground F/F, Okhla Industrial Estate, Phase-Iii, New Delhi. Pan No.Aafca7971E अपीलाथ" Appellant ""यथ"/Respondent

Section 14ASection 14A(2)Section 250

…the Tribunal followed the decision of the Hon’ble Delhi High Court in the case of PCIT vs. IL&FS Energy Development Company Limited & Cheminvest Ltd. vs. CIT (378 ITR 33) and the Hon’ble Gujarat High Court in the case of CIT vs. Corrtech Energy Pvt. Ltd. (372 ITR 97) held that disallowance u/s 14A is unwarranted in the absence of running any exempt income by the assessee. Following the decision, we hold that there cannot be any disallowance u/s 14A read with Rule 8D in the absence of any exempt income earned by the Assessee in the relevant assessment year i.e. AY 2017-18. Hence subject to verification by t…

GUJARAT INFORMATICS LIMITED,GANDHINAGAR vs. THE DY.CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 1365/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Shri Urjit H. RavatFor Respondent: Shri Kamal Deep Singh, Sr. D.R
Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 14ASection 250Section 67A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2012-13 Gujarat Informatics The DCIT, Ltd. Block No. 2, Circle-Gandhinagar 2nd Floor, D-wing, Vs (Respondent) Karmyogi Bhavan, Gandhinagar PAN: AABCG5863B (Appellant) Assessee by: Shri Urjit H. Ravat, Shri Dhruv Mehta, Ms. Rutvi Pate A.Rs. Revenue by: Shri Kamal Deep Singh, Sr. D.R. Date of hearing : 04-09-2025 Date of pronouncement : 04-11-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 16-04- 20…

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND FASHIONS LIMITED, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 758/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Narendra Prasad Sinhaita Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 111Section 115JSection 143(2)Section 144Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Narendra Prasad Sinha, Accountant Member ITA Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19 The DCIT, Arvind Fashions Ltd., Circle-1(1)(1), Main Building, Arvind Ahmedabad Vs Ltd Premises Naroda (Appellant) Road, Ahmedabad PAN: AAOCA0655N (Respondent) Assessee by: Shri Dhrunal Bhatt, A.R. Revenue by: Shri R.P. Rastogi, CIT-D.R. Date of hearing : 17-07-2025 Date of pronouncement : 25-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals filed are against the order dat…

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND FASHIONS LIMITED, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 757/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Narendra Prasad Sinhaita Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 111Section 115JSection 143(2)Section 144Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Narendra Prasad Sinha, Accountant Member ITA Nos. 757 & 758/Ahd/2025 Assessment Year 2017-18 & 2018-19 The DCIT, Arvind Fashions Ltd., Circle-1(1)(1), Main Building, Arvind Ahmedabad Vs Ltd Premises Naroda (Appellant) Road, Ahmedabad PAN: AAOCA0655N (Respondent) Assessee by: Shri Dhrunal Bhatt, A.R. Revenue by: Shri R.P. Rastogi, CIT-D.R. Date of hearing : 17-07-2025 Date of pronouncement : 25-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals filed are against the order dat…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2.1.1, VEJALPUR vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD., KUTCH

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

ITA 1268/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…d. One of such decision is in the case of assessee, itself, in the combined decision of the ITAT, Ahmedabad, B-Bench for AY 2011-12 to 2013-14, where the Hon'ble Tribunal held that the Hon'ble Gujarat High Court in the case of Corrtech Energy Ltd. reported in 372 ITR 97 (Gujarat) has held that, where the assessee has not claimed any exempt income, no disallowance u/s. 14A can be made. 4.3. In the present case, I find that the assertion of the AO that a sum of Rs.70,00,00,000/- was invested by the assessee in the shares of M/s. Container Rail Road Services Pvt. Ltd. is factually incorrect, as the investment was no…

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