CIT v. Corrtech Energy (P.) Ltd.

223 Taxmann 130High Court2014#106 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.

579

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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.

The Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham vs. M/S Swaminarayan Vijay Carry Trade Pvt. Ltd., Bhuj

In the result, Revenue’s appeal is dismissed

ITA 333/RJT/2016[2011-12]Status: DisposedITAT Rajkot26 Jun 2019AY 2011-12

Bench: Shri Waseem Ahmed&Smt. Madhumita Royआयकरअपीलसं.Ita Nos.333&399/Rjt/2016 "नधा"रणवष"/Asstt. Year: 2011-12 Acit Vs. M/S. Swaminarayan Gandhidham Circle, Vijay Carry Trade (P) Gandhidham-Kutch Ltd. Svtc House, Bhuj- Mirzapar Highway, Bhuj- Kutch-370001 Pan:Aad Cs0 141 C अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Smt. Namita Khura, Sr. DRFor Respondent: Shri Vimal Desai, AR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT – RAJKOT BENCH BEFORE SHRI WASEEM AHMED,ACCOUNTANT MEMBER &SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos.333&399/Rjt/2016 "नधा"रणवष"/Asstt. Year: 2011-12 ACIT Vs. M/s. Swaminarayan Gandhidham Circle, Vijay Carry Trade (P) Gandhidham-Kutch Ltd. SVTC House, Bhuj- Mirzapar Highway, Bhuj- Kutch-370001 PAN:AAD CS0 141 C अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Smt. Namita Khura, Sr. DR Revenue by : Shri Vimal Desai, AR सुनवाईक"तार"ख/Date of Hearing : 18/06/2019 घोषणाक"तार"ख/Date of Pronouncement: 26/06/2019 आदेश/O R D E R PER MADHUMITA ROY- JM: Bo…

The DCIT, Circle-4(1)(2), Ahmedabad vs. M/S. Tgb Banquest and Hotels Limited, Ahmedabad

In the result, appeal of the Revenue and CO of the assessee, both are dismissed

ITA 1017/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: Shri S.N. Divatia, ARFor Respondent: Smt.Smiti Samant, Sr.DR
Section 143(2)Section 14ASection 253

…r.w. Rule 8D could be made in respect of expenditure which are relatable to earning of tax free income. But in this year, there is no tax free income. Therefore, as per the decision of Hon’ble Gujarat High Court in the case of CIT Vs. Corretech Energy P.Ltd., 372 ITR 97 no disallowance requires to be made. The ld.CIT(A) has followed this decision and deleted the disallowance. 4. With the assistance of the ld.representatives, we have gone through the record carefully. Hon’ble jurisdictional High Court in the case of CIT Vs. Corrtech Energy (supra) has propounded that if there is no tax free income in a year to th…

ACIT-6(2)(2), Mumbai vs. M/S.Essel Utilities Distribution Co. Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4302/MUM/2018[2013-14]Status: DisposedITAT Mumbai12 Jun 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Bleasst. Commissioner Of Income Tax– M/S. Essel Utilities Distribution Co. Ltd., V. 6(2)(1) 135 Continental Building Room No. 504, 5Th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai 400 018 Mumbai-400 020 Pan: Aadce 1449 D (Appellant) (Respondent) Assessee By : None Department By : Shri Chaitanya Anjaria

For Appellant: NoneFor Respondent: Shri Chaitanya Anjaria
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Asst. Commissioner of Income Tax– M/s. Essel Utilities Distribution Co. Ltd., v. 6(2)(1) 135 Continental Building Room No. 504, 5th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai 400 018 Mumbai-400 020 PAN: AADCE 1449 D (Appellant) (Respondent) Assessee by : None Department by : Shri Chaitanya Anjaria Date of Hearing : 12.06.2019 Date of Pronouncement : 12.06.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Revenue against the order of the Learned Commissioner o…

Anamika Conductors Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 266/JPR/2019[2014-15]Status: DisposedITAT Jaipur10 Jun 2019AY 2014-15
For Appellant: Shri G.M. Mehta (CA)For Respondent: Shri P.P. Meena (Addl.CIT)
Section 115JSection 143(3)Section 14ASection 32Section 32(1)

…India Pvt. Ltd. (2014) 272 CTR 282 (Del) , Hon’ble Allahabad High Court decision in the case of CIT Vs. Shivam Motors Pvt. Ltd. (2014) 272 CTR 277 (All) and the decision of the Hon’ble Gujarat High Court in the case of CIT Vs. Corrtech Energy Pvt. Ltd. (2015) 376 ITR 97 (Guj). Respectfully following the propositions of law laid down in these judicial pronouncements, no disallowance of expenditure is required when there is no exempt income from such investment. 9. Similarly, with respect to investment of Rs. 5,400/- in the shares of State Bank of Bikaner and Jaipur, we found that such investment was being carry f…

Gujarat Mineral Development Corporation Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 873/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

Gujarat Mineral Development Corporation Ltd., Ahmedabad vs. The CIT(A), A'Bad-2, Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 2951/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Mineral Development Corporation Ltd., Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 1369/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

M/S Arisudana Industries Ltd, Ludhiana vs. Assistant Commissioner of Income Tax, Ludhiana

In the result, the appeal of the assessee is hereby treated as partly allowed

ITA 10/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh04 Jun 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.10/Chd/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: S/Shri Sunil K. Mukhi, AdvFor Respondent: Smt.Meenakshi Vohra, Sr.DR
Section 14ASection 250(6)Section 43(5)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "याय"क सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.10/Chd/2016 "नधा"रण वष" / Assessment Year : 2012-13 M/s Arisudana Industries The A.C.I.T., बनाम Ltd., B-XXIX/143, Circle-V, G.T. Road, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO.AABCA2449K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : S/Shri Sunil K. Mukhi, Adv. & D.S. Puri, Adv. राज"व क" ओर से/ Revenue by : Smt.Meenakshi V…

DCIT, C-1, Ludhiana vs. M/S Bbf Industries Limited, Ludhiana

The appeal of the Revenue is hereby allowed

ITA 1263/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh03 Jun 2019AY 2011-12

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 1263/Chd/2018 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr DR
Section 14A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1263/CHD/2018 "नधा"रण वष" / Assessment Year : 2011-12 The DCIT, Vs. M/s BBF Industries Ltd., Circle-1, 181, Beantpura,Tajpur बनाम Ludhiana Road, Chandigarh Road, Ludhiana "थायी लेखा सं./PAN NO: AAACB9276E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohr…

The Dy CIT, C-2, Indore vs. M/S Keti Sangam Infrastructure (I) Ltd., Indore

In the result appeal of the revenue stands dismissed

ITA 834/IND/2017[2014-15]Status: DisposedITAT Indore30 May 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Acit (Central)-Ii, M/S Keti Sangam Indore Vs. Infrastructure Ltd, 15/31 Vidhyyadeep, Manoramaganj, Indore (Appellant) (Respondent ) Pan Aadck0129Q Revenue By Shri K.G. Goel, Sr.Dr Assessee By Shri Ajay Tulasiyan & Amitesh Jain, Cas Date Of Hearing 09.04.2019 Date Of Pronouncement 30.05.2019 O R D E R

Section 143(2)Section 143(3)Section 14ASection 37

…Keti Sangam Infrastructure Ltd आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2014-15 ACIT (Central)-II, M/s Keti Sangam Indore Vs. Infrastructure Ltd, 15/31 Vidhyyadeep, Manoramaganj, Indore (Appellant) (Respondent ) PAN AADCK0129Q Revenue by Shri K.G. Goel, Sr.DR Assessee by Shri Ajay Tulasiyan & Amitesh Jain, CAs Date of Hearing 09.04.2019 Date of Pronouncement 30.05.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at the instance…

The DCIT, Circle-3(1)(1), Ahmedabad vs. M/S. P.G. Foils Ltd., Ahmedabad

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

ITA 2466/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 May 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.2466/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013

For Appellant: Shri Gaurav Nahata, A.R
Section 14ASection 36Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2466/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s P.G. Foils Ltd., Circle-3(1)(1), Vs. 6, Neptune Towers, Ahmedabad. Opp. Nehru Bridge, Ashram Road, Ahmedbad. PAN: AAACP9274C (Applicant) (Respondent) : Revenue by Shri L.P. Jain, Sr.D.R Assessee by : Shri Gaurav Nahata, A.R सुनवाई क" तार"ख/Date of Hearing : 12/03/2019 घोषणा क" तार"ख /Date of Pronouncement: 27/05/2019 आदेश/O R D E R PER WASEEM AHMED,…

The Dy. CIT, Circle -4, Ahmedabad vs. M/S. Gujarat State Financial Corporation, Gandhinagar

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

ITA 1494/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad27 May 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.1494/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S.Gujarat State Financial Circle-2(1)(1), Vs. Corporation, Ahmedabad. 1St Floor, Block No.10 Udhyog Bhavan, Gandhinagar.

For Appellant: Shri P.F Jain, A.R
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1494/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Gujarat State Financial Circle-2(1)(1), Vs. Corporation, Ahmedabad. 1st Floor, Block NO.10 Udhyog Bhavan, Gandhinagar. PAN: AABCG2924M (Applicant) (Respondent) : Revenue by Shri O.P. Sharma, CIT,D.R Assessee by : Shri P.F Jain, A.R सुनवाई क" तार"ख/Date of Hearing : 12/03/2019 घोषणा क" तार"ख /Date of Pronouncement: 27/05/2019 आदेश/O R D E R PER WASEEM…

ACIT, New Delhi vs. M/S. Sheela Foam Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are partly allowed

ITA 3210/DEL/2016[2009-10]Status: DisposedITAT Delhi23 May 2019AY 2009-10

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

For Appellant: Ms. Nidhi Srivastava, CIT DRFor Respondent: Sh. Gaurav Jain, Advocate
Section 10Section 14Section 14ASection 80I

…the Tribunal in the case of Cheminvest Ltd. Vs. CIT 121 ITD 318 which has been affirmed by the Hon’ble High Court of Delhi 378 ITR 33 [DEL]. Similar view was taken in 399 ITR 483 and by the Hon’ble Gujarat High Court in the case of Corrtech Energy Pvt. Ltd. 372 ITR 97. Respectfully following the same, we direct the Assessing Officer to delete the addition of Rs.55,870/-. Ground No. 2 is allowed.” 8. As no distinguishing fact has come to our notice respectfully following the findings of the coordinate bench, the ground No.1 is dismissed. 9. Issues raised vide ground No.3 were considered by the Tribunal in I…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Chintalapati Holding Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 1526/HYD/2018[2013-14]Status: DisposedITAT Hyderabad22 May 2019AY 2013-14

Bench: Smt. P. Madhavi Devi, Hon’Ble & Shri S. Rifaur Rahman, Hon’Bledcit, Circle-1(2), Vs. M/S. Chintalapati Holdings Hyderabad. Pvt. Ltd., Plot No. 18, Software Units Layout, Ilabs Centre Building-3, Madhapur, Hyderabad. Pan No. Aabcc 5085 D (Appellant) (Respondent)

For Appellant: Shri G. Rajavenkat – CAFor Respondent: Shri Dinesh Paduchuri – DR
Section 10(34)Section 115JSection 143(3)Section 14A

…he rival contentions and material on record, we find that this issue is covered in favour of the assessee by the following decisions:- 1. Cheminvest Ltd. Vs. CIT [2015] 378 ITR 33 (Del.) (Mrs. A.V.N.C. High School) 2. CIT vs. Corrtech Energy Pvt. Ltd. [2015] 372 ITR 97 (Guj.) 3. CIT vs. Shivam Motors Pvt. Ltd. [2014] 272 CTR 299 (All.) 4. CIT vs. Wilsome Textile Industries 319 ITR 204 (P & H) 5. ACIT vs. M. Baskaran [2014] 50 Taxmann. com 138 6.1 Respectfully following the same, we hold that no disallowance u/s. 14A of the IT Act is called for where the assessee has not earned any exempt income during the releva…

DCIT 14(2)(1), Mumbai vs. Lavasa Corporation Ltd, Mumbai

The appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3491/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 May 2019AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 10Section 10(34)Section 10(35)Section 143(3)Section 14ASection 36(1)(iii)

…ssee. The Ld. A.R. in defence of his arguments relied on a couple of decisions namely (i)Credit Lyonnais vs. ACIT (ITA No.9596/M/2004 as affirmed in DIT vs. Credit Lyonnais in ITA No.2120 of 2013 by Hon’ble Bombay High Court (ii)CIT vs. Cortech Energy P. Ltd. 372 ITR 97 (Guj). The Ld. A.R. submitted that purpose behind section 14A of the Act by not permitting the deduction of expenditure incurred in relation to exempt income which does not form part of the total income is to ensure that assessee does not get double benefit as held in the case of Maxopp Investment Ltd. vs. CIT (2018) 91 taxmann.com 154 (SC). There…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Wilmar Ltd., Ahmedabad

In the result, the appeal ITA No

ITA 2210/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad15 May 2019AY 2014-15
For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Kamlesh Makwana, Sr. D.R
Section 143(2)Section 143(3)Section 14ASection 14A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 2210 & 2211 /Ahd/2017 A.Y. 2014-15 & 2013-14 The DCIT, Adani Wilmar Ltd. Circle-1(1)(1), Fortune House Ahmedabad Vs Mithakhali Cross (Appellant) Road, Navrangpura, Ahmedabad-380009 PAN: AABCA8056G (Respondent) Revenue by: Shri Kamlesh Makwana, Sr. D.R. Assessee by: Shri Biren Shah, A.R. Date of hearing : 09-05-2019 Date of pronouncement : 15-05-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two appeals filed by revenue for A.Y. 2014-15…

M/S.Golflinks Software Park (P) Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the revenue in ITA No

ITA 339/BANG/2017[2013-14]Status: DisposedITAT Bangalore10 May 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri G. Sitaram, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 28Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.333 to 339/Bang/2017 Assessment years : 2007-08 to 2013-14 Golflinks Software Park (P) Ltd., Vs. The Deputy Commissioner of 1st Floor, Embassy Point, Income Tax, 150, Infantry Road, Circle 11(3), Bangalore – 560 001. Bangalore PAN: AABCG 7106K APPELLANT RESPONDENT IT(TP)A No.384/Bang/2017 Assessment year : 2013-14 The Assistant Commissioner of Vs. Golflinks Software Park (P) Ltd., Income Tax, Circle 3(1)(2), Bangalore – 560 001. Bangalore. PAN: AABCG 7106K AP…

M/S.Golflinks Software Park (P) Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the revenue in ITA No

ITA 338/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 May 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri G. Sitaram, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 28Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.333 to 339/Bang/2017 Assessment years : 2007-08 to 2013-14 Golflinks Software Park (P) Ltd., Vs. The Deputy Commissioner of 1st Floor, Embassy Point, Income Tax, 150, Infantry Road, Circle 11(3), Bangalore – 560 001. Bangalore PAN: AABCG 7106K APPELLANT RESPONDENT IT(TP)A No.384/Bang/2017 Assessment year : 2013-14 The Assistant Commissioner of Vs. Golflinks Software Park (P) Ltd., Income Tax, Circle 3(1)(2), Bangalore – 560 001. Bangalore. PAN: AABCG 7106K AP…

M/S.Golflinks Software Park (P) Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the revenue in ITA No

ITA 337/BANG/2017[2011-12]Status: DisposedITAT Bangalore10 May 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri G. Sitaram, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 28Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.333 to 339/Bang/2017 Assessment years : 2007-08 to 2013-14 Golflinks Software Park (P) Ltd., Vs. The Deputy Commissioner of 1st Floor, Embassy Point, Income Tax, 150, Infantry Road, Circle 11(3), Bangalore – 560 001. Bangalore PAN: AABCG 7106K APPELLANT RESPONDENT IT(TP)A No.384/Bang/2017 Assessment year : 2013-14 The Assistant Commissioner of Vs. Golflinks Software Park (P) Ltd., Income Tax, Circle 3(1)(2), Bangalore – 560 001. Bangalore. PAN: AABCG 7106K AP…

M/S.Golflinks Software Park (P) Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the revenue in ITA No

ITA 336/BANG/2017[2010-11]Status: DisposedITAT Bangalore10 May 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri G. Sitaram, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 28Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.333 to 339/Bang/2017 Assessment years : 2007-08 to 2013-14 Golflinks Software Park (P) Ltd., Vs. The Deputy Commissioner of 1st Floor, Embassy Point, Income Tax, 150, Infantry Road, Circle 11(3), Bangalore – 560 001. Bangalore PAN: AABCG 7106K APPELLANT RESPONDENT IT(TP)A No.384/Bang/2017 Assessment year : 2013-14 The Assistant Commissioner of Vs. Golflinks Software Park (P) Ltd., Income Tax, Circle 3(1)(2), Bangalore – 560 001. Bangalore. PAN: AABCG 7106K AP…