CIT v. KMC Speciality Hospitals India Ltd.

130 Taxmann.com 315Reported decision#8173 most cited

What is CIT v. KMC Speciality Hospitals India Ltd. authority for?

Disallowance under Section 14A is subject to judicial review and can be remitted back to the Tribunal for further consideration.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Also referred to as

CIT v. KMC Speciality Hospitals India Ltd. · Section 14A · disallowance · Tribunal · remission · substantial question of law

Judgments citing CIT v. KMC Speciality Hospitals India Ltd.

ACIT, Madurai vs. J.K.Fenner (India) Limited, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. ACIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

ACIT Corporate Circle 1, Madurai vs. J.K.Fenner (India) Ltd., Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Madurai vs. ACIT Corporate Circle 1, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1846/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

ACIT, Madurai vs. J.K.Fenner (India) Ltd., Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1272/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

ACIT, Madurai vs. J.K.Fenner (India) Ltd., Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1078/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

ACIT, Madurai vs. J.K.Fenner (India) Ltd., Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1077/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

ACIT, Madurai vs. J.K.Fenner (India) Ltd., Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1062/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1060/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…assessee. 15. Accordingly, the above tax case appeal is dismissed and the substantial question of law is answered against the Revenue. No costs. Same view has been taken by Hon’ble Court in subsequent decision of CIT V/s KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315; 06/07/2021) as well as in Harvey Heart Hospitals Ltd. V/s ACIT (127 Taxmann.com 805; 06/01/2021). Therefore, respectfully following the binding judicial precedents, we do not find any infirmity in the impugned order. The grounds raised in revenue’s appeal, for all the years, stand dismissed. Disallowance u/s 14A 13. One of the issues rai…

CIT v. KMC Speciality Hospitals India Ltd. (130 Taxmann.com 315) — Cited in 13 Judgments | BharatTax