How many judgments cite CIT v. Lakhani Marketing Inc.?

145 judgments on BharatTax cite CIT v. Lakhani Marketing Inc. (49 Taxmann.com 257), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Lakhani Marketing Inc. come up under?

It is most often cited in judgments turning on Section 14A, Section 144A, Section 1961, Section 4, Section 5, Section 2022.

CIT v. Lakhani Marketing Inc.

49 Taxmann.com 257High Court2014#700 most cited

What is CIT v. Lakhani Marketing Inc. authority for?

Disallowance under Section 14A of the Income Tax Act, 1961, cannot exceed the actual tax-exempt income earned by the assessee during the relevant year. If no tax-exempt income is earned, no disallowance under Section 14A is warranted.

145

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Lakhani Marketing Inc. · Section 14A disallowance · Rule 8D · exempt income expenditure · limit of disallowance · no disallowance if no exempt income · 226 Taxmann 45 · expenditure related to exempt income

Also reported as

226 Taxmann 45

Sections most often in play

Section 14A Section 144A Section 1961 Section 4 Section 5 Section 2022 Section 8D Section 142(1)

Issues it is cited on

section 9(1)(ii)section 80ab section 73 section 31 paper company section 43(5)clarificatory amendment section 251(2)share capital and share premium strategic investment source of source creditworthiness of the creditor

Judgments citing CIT v. Lakhani Marketing Inc.

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

Section 250(6)

…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.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

DCIT, New Delhi vs. M/S. Innus Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1516/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Mar 2020AY 2012-13

Bench: Smt. Diva Singhdr. B. R. R. Kumarita No. 1516/Del/2017 : Asstt. Year : 2012-13 Dcit, Vs M/S Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (Appellantt (Respondent) Pan No. Aacci1776N Assessee By : Ms. Neha Gupta, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing: 03.03.2020 Date Of Pronouncement: 06.03.2020

For Appellant: Ms. Neha Gupta, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Smt. Diva Singh, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1516/Del/2017 : Asstt. Year : 2012-13 DCIT, Vs M/s Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (APPELLANTT (RESPONDENT) PAN No. AACCI1776N Assessee by : Ms. Neha Gupta, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing: 03.03.2020 Date of Pronouncement: 06.03.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the orders of the ld. CIT…

DCIT (Ltu), New Delhi vs. M/S. Hero Motors Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 249/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Feb 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 249/Del/2017 : Asstt. Year : 2012-13 Deputy Commissioner of Vs M/s Hero Motors Ltd. Income Tax, Circle-1, LTU, 603, International Trade Tower, New Delhi-110017 Nehru Place, New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AAACH8459F Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue a…

ITO, New Delhi vs. M/S Hero Management Services Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 125/DEL/2017[2011-12]Status: DisposedITAT Delhi26 Feb 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/S Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (Appellantt (Respondent) Pan No. Aabch4681C Assessee By : Sh. Satish Bansal, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing:25.02.2020 Date Of Pronouncement: 26.02.2020

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/s Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (APPELLANTT (RESPONDENT) PAN No. AABCH4681C Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the o…

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

In the result, appeal of the revenue is dismissed

ITA 4707/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Dec 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blem/S. Essel Utilities Distribution Co. Ltd., Asst. Commissioner Of Income-Tax V. 135 Continental Building Circle – 6(2)(2) Room No. 504, 5Th Floor Dr. Annie Besant Road Worli, Mumbai – 400 018 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aadce1449D (Appellant) (Respondent) Assessee By : Shri Amit Amlani Department By : Shri Maurya Pratap

For Appellant: Shri Amit AmlaniFor Respondent: Shri Maurya Pratap

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER M/s. Essel Utilities Distribution Co. Ltd., Asst. Commissioner of Income-tax v. 135 Continental Building Circle – 6(2)(2) Room No. 504, 5th Floor Dr. Annie Besant Road Worli, Mumbai – 400 018 Aayakar Bhavan, M.K. Road Mumbai – 400 020 PAN: AADCE1449D (Appellant) (Respondent) Assessee by : Shri Amit Amlani Department by : Shri Maurya Pratap Date of Hearing : 04.12.2019 Date of Pronouncement : 04.12.2019 O R D E R PER C.N. PRASAD (JM) 1. This appea…

Essar House P.Ltd, Mumbai vs. DCIT 6(3)(2), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2199/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Oct 2019AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2013-14

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri R. Manjunatha Swamy, D.R

Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Essar House Pvt. DCIT 6(3)(2), Ltd., Aayakar Bhavan, 11, Keshavrao Khadye Mumbai - 400020 Vs. Marg, Mahalaxmi, Mumbai – 400 020 PAN : AAACJ2883P (Appellant) (Respondent) Assessment Year: 2013-14 Asstt. Commissioner of M/s. Essar House Pvt. Income Tax (Cir)-6(2)(2), Ltd., R.No.563, 11, K.K. Marg, Vs. Aayakar Bhavan, Mahalaxmi, M.K. Road, Mumbai – 400 034 Churchgate, PAN : AAACJ2883P Mumbai - 400020 (Appellant) (Respondent) Present for:…

The Assistant Commissioner of Income Tax, Circle-3(1), Vijayawada vs. Kapil Infra Avenues Private Limited, Vijayawada

In the result, appeal of the revenue is dismissed

ITA 253/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2015-16

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.253/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2015-16) Asst. Commissioner Of Vs. M/S Kapil Infra Avenues Income Tax Pvt. Ltd. Circle-3(1) 40-14-3/1 Vijayawada Chandramouli Puram Near Benz Circle Vijayawada [Pan : Aadck4944P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से / Respondent By : None सुनवधई की तधरीख / Date Of Hearing : 23.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 25.09.2019 आदेश /O R D E R

For Appellant: Smt.Suman Malik, DRFor Respondent: None

Section 143(3)Section 14A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.253/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2015-16) Asst. Commissioner of Vs. M/s Kapil Infra Avenues Income Tax Pvt. Ltd. Circle-3(1) 40-14-3/1 Vijayawada Chandramouli Puram Near Benz Circle Vijayawada [PAN : AADCK4944P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Smt.…

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…

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…

DCIT, Sangrur vs. M/S Lotus Processors Pvt. Ltd., Barnala

In the result, the appeal of the Revenue is hereby dismissed

ITA 913/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh07 May 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargassessment Year: 2012-13

For Appellant: Sh. Rajesh Kumar, Addl. CITFor Respondent: Sh. Ashwani Kumar, CA

Section 14ASection 36Section 36(1)(iii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2012-13 DCIT, Circle, Vs M/s Lotus Processors Pvt. Ltd., Sangrur B-XIII-1689, Lakhi Colony, Barnala. PAN AAKCS8706J (Appellant) (Respondent) Appellant By : Sh. Rajesh Kumar, Addl. CIT Respondent By : Sh. Ashwani Kumar, CA Date of hearing : 24/04/2019 Date of Pronouncement : 13/05/2019 ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the Revenue against the order dated 25.04.2018 of the Commissioner of the Income…

DCIT Cir 6(2)(1), Mumbai vs. City Centre Mall Nashik P.Ltd, Mumbai

In the result, appeals filed by the revenue are hereby ordered to be dismissed

ITA 745/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Apr 2019AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.745 & 746 /Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) बिधम/ Acit Cir 6(2)(1) M/S. City Centre Mall Nashik Pvt. Ltd. 5Th R. No. 504, Floor, Vs. Room No.62, Plot No. 8-9, Aayakar Bhavan, M.K. Parekh Mahal, Lady Road, Mumbai-400020. Jamshedji Road, Sakharam Keer Marg, Mahim, Mumbai-400016. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccc6422B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Abi Rama Kartikiyen Assessee By: Shri Rajendra Daga/ Abdul Gani सुनवाई की तारीख / Date Of Hearing: 06.03.2019 घोषणा की तारीख /Date Of Pronouncement: 24/04/019 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Order Dated 23.11.2017 Passed By The Commissioner Of Income Tax (Appeals)-12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013-14 & 2014-15. Ita. No.745/M/2018:- 2. The Revenue Has Filed The Present Appeal Against The Order Dated 23.11.2017 Passed By The Commissioner Of Income Tax (Appeals)-12

For Appellant: Shri Rajendra Daga/ Abdul GaniFor Respondent: Shri Abi Rama Kartikiyen

Section 2Section 24Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.745 & 746 /Mum/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) बिधम/ ACIT CIR 6(2)(1) M/s. City Centre Mall Nashik Pvt. Ltd. 5th R. No. 504, Floor, Vs. Room No.62, Plot No. 8-9, Aayakar Bhavan, M.K. Parekh Mahal, Lady Road, Mumbai-400020. Jamshedji Road, Sakharam Keer Marg, Mahim, Mumbai-400016. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCC6422B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Abi Rama Kartikiyen Assessee by: Shri Rajendra Daga/ Abdul…

DCIT (It) 1(1)(2), Mumbai vs. Antwerp Diamond Bank Nv., Mumbai

In the result, appeals filed by the Revenue are dismissed in terms indicated hereinabove"

ITA 678/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am

Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I ”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI G. MANJUNATHA, AM ITA No.678/Mum/2018 & 679/Mum/2018 (Assessment Year :2013-14 & 2014-15) DCIT (IT)-1(1)(2) Vs. M/s. Antwerp Diamond Bank NV Room No.117, 1st Floor C/o. Deloitte Haskis & Sels LLP, Scindia House, N.M.Road Indiabulls Finance Centre, Tower-3, 28th Floor, Ballard Estate Mumbai – 400 038 Senapati Bapat Marg’ Elphinstone Road (W) Mumbai – 400 013 PAN/GIR No. AADCA2713J Appellant) .. Respondent) Revenue by Shri Pankaj Kumar Assessee by Shri K.K. Ved & Shri Ninad Patade Date of Hearing 28/03/2019 Date of Pron…

ACIT, Khandwa vs. M/S C.P. Industrial Products Pvt. Ltd., Burhanpur

In the result the appeal of the revenue is dismissed

ITA 603/IND/2018[2010-11]Status: DisposedITAT Indore27 Feb 2019AY 2010-11

Bench: Hon'Ble V. Durga Rao & Hon'Ble Manish Boradassessment Year 2010-11 Assistant Commissioner Of M/S. C.P. Industrial Income Tax, Vs. Products Pvt. Ltd, Khandwa Burhanpur (M.P) (Appellant) (Respondent ) Pan No.Aaccc1362 Revenue By Shri K.G. Goyal. Sr. D.R. Assessee By S/Shri S.N. Agrawal & Pankaj Mogra, Ca’S Date Of Hearing 25.02.2019 Date Of Pronouncement 27.02.2019 O R D E R

Section 143(3)Section 147Section 148Section 14A

…C.P. Industrial Products Pvt. Ltd आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE V. DURGA RAO, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 Assistant Commissioner of M/s. C.P. Industrial Income Tax, Vs. Products Pvt. Ltd, Khandwa Burhanpur (M.P) (Appellant) (Respondent ) PAN No.AACCC1362 Revenue by Shri K.G. Goyal. Sr. D.R. Assessee by S/Shri S.N. Agrawal & Pankaj Mogra, CA’s Date of Hearing 25.02.2019 Date of Pronouncement 27.02.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at…

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

In the result, the appeal i

ITA 537/ASR/2017[2014-15]Status: DisposedITAT Amritsar21 Feb 2019AY 2014-15

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.536 & 537(Asr)/2017 Assessment Years:2013-14 & 2014-15 M/s. Nasa Agro Industries Pvt. Vs. Asst. CIT, Ltd., Village Painchanwali, Circle-II, Tehsil & Dist. Fazillka. Bhatinda. [PAN:AAACN 7050J] (Appellant) (Respondent) Appellant by: Sh. P.K. Anand (Ld. CA) Respondent by: Smt. Ratinder Kaur (Ld. DR) Date of hearing: 19.02.2019 Date of pronouncement: 21.02.2019 ORDER PER N.K.CHOUDHRY, JM: The aforesaid appeals have been preferred by the Assessee/Appellant agai…

M/S Nasa Agro Industries Pvt. Ltd, Fazilka vs. The Asstt. Commissioner of Income Tax, Circle- II, Bathinda

In the result, the appeal i

ITA 536/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Feb 2019AY 2013-14

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

M/S Ncg Enterprises Ltd., Ludhiana vs. ACIT, C-7, Ludhiana

In the result, appeal of the assessee stands allowed

ITA 613/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh11 Jan 2019AY 2014-15

For Appellant: Shri Ashwani Kumar,C.AFor Respondent: Shri Manjit Singh, Sr.DR

Section 14A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B” CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER "नधा"रण वष" / Assessment Year : 2014-15 M/s N.C.G. Enterprises Ltd., बनाम The ACIT, 85, Industrial Area-A, Circle-7, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AACCN6754H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar,C.A. राज"व क" ओर से/ Revenue by : Shri Manjit Singh, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11.01…

M/S Chadha Super Cars Pvt. Limited, Ludhiana vs. ACIT, Ludhiana

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

ITA 100/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jan 2019AY 2012-13

For Appellant: Shri Amandeep Vats, CAFor Respondent: Smt.Chanderkanta, Sr.DR

Section 250(6)Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपणा" ग"ता , लेखा सद"य BEFORE: SHRI SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.100/Chd/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s Chadha Super Cars Pvt. The A.C.I.T., बनाम Limited, Village Bhanohar, Circle-V, Opp. Hawell Restaurant Ludhiana Mullanpur, Ferozepur Road, Ludhiana. "थायी लेखा सं./PAN NO.AABCC6944R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Amandeep Vats, CA राज"व क" ओर से/ Revenue by : Smt.…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Ms Allinace Infrastructure Projects Pvt Ltd, Bangalore

In the result, appeal of the Revene is dismissed

ITA 2402/BANG/2018[2012-13]Status: DisposedITAT Bangalore19 Dec 2018AY 2012-13

Bench: Shri. A. K. Garodia

For Appellant: Shri. Suman Kumar, CAFor Respondent: Smt. Sri Nandini Das, Addl. CIT

Section 10Section 14A

…ITA.2402/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2402/Bang/2018 (Assessment Year : 2012-13) Asst. Commissioner of Income-tax, Central Circle -2(4), Bengaluru .. Appellant v. M/s. Alliance Infrastructure Projects P. Ltd, No.85, Karthik Nagar, Marathahalli, K. R. Puram, Outer Ring Road, Bengaluru 560 037 .. Respondent PAN : AAFCA0404J Assessee by : Shri. Suman Kumar, CA Revenue by : Smt. Sri Nandini Das, Addl. CIT Heard on : 05.12.2018 Pronounced on : 19.12.2018 O R…

DCIT, C-I, Ludhiana vs. M/S Rico Auto Industries Limited, Ludhiana

Appeal of the Revenue is dismissed

ITA 801/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh18 Dec 2018AY 2016-17

For Appellant: Shri. Vipin GuptaFor Respondent: Smt. Renu Amitabh

Section 14Section 14ASection 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA No. 801/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 The DCIT M/s Rico Auto Industries Ltd. बनाम Circle-1, Ludhiana B-26, Focal Point, Ludhiana "थायी लेखा सं./PAN NO: AAACR8724R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Vipin Gupta राज"व क" ओर से/ Revenue by : Smt. Renu Amitabh सुनवाई क" तार"ख/Date of Hearing : 23/10/2018 उदघोषणा…

ACIT, C-6, Ludhiana vs. Majestic Hotels Ltd., Ludhiana

The appeal of the Revenue is dismissed

ITA 171/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh26 Nov 2018AY 2012-13

For Appellant: Shri Jagdeep Goel, CIT DRFor Respondent: Shri R.S. Khera, CA

Section 14ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपणा" ग"ता , लेखा सद"य BEFORE: SHRI SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.171/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 The A.C.I.T., M/s Majestic Hotels Ltd., बनाम Circlel-6, Ferozepur Road, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AAACM9066F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Jagdeep Goel, CIT DR राज"व क" ओर से/ Revenue by : Shri R.S. Khera, CA सनवाई क" तार"ख /Date of Hearing : 28.08.…