CIT v. Holcim India Ltd.

272 ITR 277Reported decision#20343 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Holcim India Ltd.

M/S KDDL LTD.,CHANDIGARH vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes whereas, the appeal filed by the assessee for assessment year

ITA 990/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Nov 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Neeraj Jain &For Respondent: Shri Subha Kant Sahu, Sr. DR
Section 92C

…any dividend income during the year and, therefore, in view of the decision of the Hon'ble Delhi High Court in the case of Cheminvest Ltd. vs. CIT, vide ITA No.747/2014 and the decision of the Hon'ble Delhi High Court in the case of CIT vs. Holcim India Ltd., 272 ITR 277, deleted the addition. It is the submission of the ld. DR that in view of the CBDT Instruction No.05/2014 dated 11th February, 2014, disallowance of expenditure can be made u/s 14A r.w. Rule 8D where the assessee has not earned any exempt income. It is the submission of the ld. counsel for the assessee that in view of the binding decision of the…

DCIT, NEW DELHI vs. M/S. KAMLA DIAL & DEVICES LTD., CHANDIGARH

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes whereas, the appeal filed by the assessee for assessment year

ITA 1028/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Nov 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Neeraj Jain &For Respondent: Shri Subha Kant Sahu, Sr. DR
Section 92C

…any dividend income during the year and, therefore, in view of the decision of the Hon'ble Delhi High Court in the case of Cheminvest Ltd. vs. CIT, vide ITA No.747/2014 and the decision of the Hon'ble Delhi High Court in the case of CIT vs. Holcim India Ltd., 272 ITR 277, deleted the addition. It is the submission of the ld. DR that in view of the CBDT Instruction No.05/2014 dated 11th February, 2014, disallowance of expenditure can be made u/s 14A r.w. Rule 8D where the assessee has not earned any exempt income. It is the submission of the ld. counsel for the assessee that in view of the binding decision of the…

M/S KDDL LTD.,CHANDIGARH vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes whereas, the appeal filed by the assessee for assessment year

ITA 989/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Nov 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Neeraj Jain &For Respondent: Shri Subha Kant Sahu, Sr. DR
Section 92C

…any dividend income during the year and, therefore, in view of the decision of the Hon'ble Delhi High Court in the case of Cheminvest Ltd. vs. CIT, vide ITA No.747/2014 and the decision of the Hon'ble Delhi High Court in the case of CIT vs. Holcim India Ltd., 272 ITR 277, deleted the addition. It is the submission of the ld. DR that in view of the CBDT Instruction No.05/2014 dated 11th February, 2014, disallowance of expenditure can be made u/s 14A r.w. Rule 8D where the assessee has not earned any exempt income. It is the submission of the ld. counsel for the assessee that in view of the binding decision of the…

DCIT, NEW DELHI vs. M/S. KAMLA DIAL & DEVICES LTD., CHANDIGARH

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes whereas, the appeal filed by the assessee for assessment year

ITA 1026/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Nov 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Neeraj Jain &For Respondent: Shri Subha Kant Sahu, Sr. DR
Section 92C

…any dividend income during the year and, therefore, in view of the decision of the Hon'ble Delhi High Court in the case of Cheminvest Ltd. vs. CIT, vide ITA No.747/2014 and the decision of the Hon'ble Delhi High Court in the case of CIT vs. Holcim India Ltd., 272 ITR 277, deleted the addition. It is the submission of the ld. DR that in view of the CBDT Instruction No.05/2014 dated 11th February, 2014, disallowance of expenditure can be made u/s 14A r.w. Rule 8D where the assessee has not earned any exempt income. It is the submission of the ld. counsel for the assessee that in view of the binding decision of the…

CIT v. Holcim India Ltd. (272 ITR 277) — Cited in 4 Judgments | BharatTax