CIT v. Holcim India (P.) Ltd.

57 Taxmann.com 28High Court2015#737 most cited

What is CIT v. Holcim India (P.) Ltd. authority for?

Disallowance under Section 14A applies only when exempt income is actually received or receivable during the relevant previous year. The provision does not trigger merely upon incurring expenditure if no exempt income materialized in that year.

138

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Holcim India (P.) Ltd. · Holcim India · Section 14A disallowance · no exempt income received · exempt income not receivable · actual receipt of income · expenditure for exempt income · notional exempt income · Cheminvest Ltd. reliance · Delhi High Court · 57 Taxmann.com 28

Sections most often in play

Section 14ASection 143(3)Section 37(1)Section 5Section 144ASection 1961Section 4Section 8D

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsection 40a(ia)strategic investmentsection 194isource of sourcedisallowance u/s 14acreditworthiness of the creditorsection 197section 251(1)(a)

Judgments citing CIT v. Holcim India (P.) Ltd.

M/S Globus Real Infra Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Star Light Consumer Electronics Pvt. Ltd., New Delhi

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Superstar Agency Pvt. Ltd., New Delhi

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Stylish Construction Pvt. Ltd., New Delhi

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Real Estate Pvt. Ltd., Ghaziabad

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Steel Pvt. Ltd., New Delhi

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sintex Consumers Electronics Pvt. Ltd., Delhi

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Supreme Placement Services Pvt. Ltd., New Delhi

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Angel Cement Pvt. Ltd., Ghaziabad

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

Pr Commissioner of Income Tax-5 vs. M/S Novell Software Development (India) Pvt.Ltd

In the result, we do not find any merit in this appeal

ITA/271/2017HC Karnataka16 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 14ASection 260Section 260ASection 40Section 9

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.271 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX, KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5(1)(2), BANGALORE. ... APPELLANTS (BY SRI. T.N.C. SRIDHAR, ADV., FOR SRI. SANMATHI E.I. ADAV.,) AND: M/S. NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD. 'LAUREL', BLOCK-D, 65/2 BAGMANE TECH PARK C.V. RAMAN NAGAR BYRASANDRA, BANGALORE-93. ... RESPONDENT (BY SRI…

ACIT, Circle-6(1), New Delhi vs. Clix Finance India Unlimited (Earlier Known Asge Capital Services India), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1075/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant[Through Video Conferencing]

Section 14A

…ion to the said income. In other words, section 14A will not apply if no exempt income is received or receivable during the relevant previous year. [Para 23]." In the said judgment the Hon'ble Delhi High Court followed the case of CIT vs. Holcim India P. Ltd. 57 Taxmann.com 28 (2015) Delhi and distinguished the decision of Maxopp Investment Ltd. 347 ITR 272. However, the appellant has suo-moto disallowed an amount of Rs.64,30,120/- u/s. 14A of the I.T. Act. , thereby in principle the appellant has admitted that considering the facts of the case there 3 ITA No.1075/Del./2018 are expenses attributable to earning…

ACIT, Circle- 11(2), New Delhi vs. Him Urja Pvt. Ltd., New Delhi

In the result, appeal of the Department dismissed

ITA 7843/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Nov 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Bhagwati Charan, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.7843/Del./2017 Assessment Year 2013-2014 M/s. Him Urja Pvt. Ltd., The ACIT, Circle-11(2), S-321, Panchsheel Park, [vs. New Delhi – 110 017. New Delhi PAN AAACH7036E (Appellant) (Respondent) For Revenue : Shri Bhagwati Charan, Sr. DR For Assessee : Shri Gautam Jain, Advocate Date of Hearing : 03.11.2020 Date of Pronouncement : 03.11.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-35, New Delhi,…

Sach Electro Mech Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

…आयकरअपील"यअ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/AHD/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, s Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [PAN: AAICS 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Manish J.Shah – AR राज"वक"ओरसे /Revenue by Mrs. Anupam Singla – Sr.DR सुनवाईकीतारीख/ Date of…

DCIT Circle-14()(1), Mumbai vs. M/S Asset Auto India Pvt. Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2112/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 Sept 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Dcit Circle- 14(1)(1) M/S. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. Pan No. Aaeca0733F Appellant Respondent Revenue By : Shri Michael Jerald (Dr) Assessee By : None Last Date Of Hearing : 10/09/2020 Date Of Pronouncement : 11/09/2020

For Appellant: NoneFor Respondent: Shri Michael Jerald (DR)
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 DCIT Circle- 14(1)(1) M/s. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. PAN No. AAECA0733F Appellant Respondent Revenue by : Shri Michael Jerald (DR) Assessee by : None Last Date of Hearing : 10/09/2020 Date of pronouncement : 11/09/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the revenue. The relevant assessment year is 2013-14. The appeal is directed against the order passed by the Commissioner o…

Vinay Bhasin, New Delhi vs. ACIT, Circle- 61(1), New Delhi

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

ITA 6904/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Aug 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.6904/Del./2017 Assessment Year: 2014-15 Shri Vinay Bhasin, Vs. ACIT, C-14, South Extension, Circle-61(1), Part-II, New Delhi New Delhi PAN :AAAPB3445J (Appellant) (Respondent) Appellant by Shri Salil Agarwal, Adv. Shri Shailesh Gupta, CA Respondent by Shri Saras Kumar, Sr. DR Date of hearing 24.08.2020 Date of pronouncement 27.08.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 13/10/2017 passed by the Learned CI…

Addl. CIT, New Delhi vs. M/S. Mmtc Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3575/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 3575/Del/2017 : Asstt. Year : 2011-12 Addl. Cit, Vs M/S Mmtc Ltd., Special Range-6, Core-1, Scope Complex, New Delhi Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacm1433E Assessee By : Sh. Rohit Jain, Adv. Revenue By : Ms. Pamita M. Biswas, Cit Dr Date Of Hearing: 23.07.2020 Date Of Pronouncement: 28.07.2020

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Pamita M. Biswas, CIT DR
Section 14Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 3575/Del/2017 : Asstt. Year : 2011-12 Addl. CIT, Vs M/s MMTC Ltd., Special Range-6, Core-1, Scope Complex, New Delhi Lodhi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACM1433E Assessee by : Sh. Rohit Jain, Adv. Revenue by : Ms. Pamita M. Biswas, CIT DR Date of Hearing: 23.07.2020 Date of Pronouncement: 28.07.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order…

DCIT Cen Cir 3(2), Mumbai vs. Jsw Steel Ltd, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6264/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 May 2020AY 2013-14
For Appellant: On the facts and circumstances of the case and in law, the learned Assessing
Section 115JSection 143(3)Section 14ASection 8D(2)(ii)

…ITA No. 6103 and 6264/Mum/18 Assessment year: 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 6264/Mum/18 Assessment year: 2013-14 Deputy Commissioner of Income Tax Central Circle 3(2), Mumbai ……………….………Appellant Vs JSW Limited ……………………Respondent (successor company on amalgamation Of JSW Ispat Limited) JSW Centre, BKC Bandra East, Mumbai 400 051 [PAN: AAACI6293E] ITA No. 6103/Mum/18 Assessment year: 2013-14 JSW Limited ……………….………Appellant (successor company on amalgamation Of JSW Ispat Limited) JSW C…

Jsw Steel Ltd., Mumbai vs. DCIT, CC- 3(2), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6103/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 May 2020AY 2013-14
For Appellant: On the facts and circumstances of the case and in law, the learned Assessing
Section 115JSection 143(3)Section 14ASection 8D(2)(ii)

…ITA No. 6103 and 6264/Mum/18 Assessment year: 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 6264/Mum/18 Assessment year: 2013-14 Deputy Commissioner of Income Tax Central Circle 3(2), Mumbai ……………….………Appellant Vs JSW Limited ……………………Respondent (successor company on amalgamation Of JSW Ispat Limited) JSW Centre, BKC Bandra East, Mumbai 400 051 [PAN: AAACI6293E] ITA No. 6103/Mum/18 Assessment year: 2013-14 JSW Limited ……………….………Appellant (successor company on amalgamation Of JSW Ispat Limited) JSW C…