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.

Priya Ltd., Mumbai vs. DCIT (OSD), Cir 2(3), Mumbai

The appeal of the assessee is disposed off in terms indicated hereinabove and the appeal of the Revenue is dismissed

ITA 3231/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Feb 2017AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Priya Ltd. Dcit(Osd), Circle-2(3), 209-210, Kimatraj Building बनाम/ R. No. 552, 5Th Floor, 02 Floor, 77/79 Vs. Aayakar Bhavan, M.K.Road, M.K. Road, Mumbai-400020 Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacp2210Q Assessment Year: 2010-11 Dcit(Osd), Priya Ltd. 209-210, Kimatraj Building Circle-2(3), बनाम/ 02 Floor, 77/79 R. No. 552, 5Th Floor, Vs. M.K. Road, Aayakar Bhavan, M.K.Road, Mumbai-400002 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacp2210Q

Section 10(33)Section 143(3)Section 14ASection 260A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 Priya Ltd. DCIT(OSD), Circle-2(3), 209-210, Kimatraj Building बनाम/ R. No. 552, 5th Floor, 02 Floor, 77/79 Vs. Aayakar Bhavan, M.K.Road, M.K. Road, Mumbai-400020 Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAACP2210Q Assessment Year: 2010-11 DCIT(OSD), Priya Ltd. 209-210, Kimatraj Building Circle-2(3), बनाम/ 02…

Lakhani Shoee Co. Pvt. Ltd vs. ACIT, Alwar

In the result, appeal of the assessee in ITA No

ITA 854/JPR/2016[2012-13]Status: DisposedITAT Jaipur20 Feb 2017AY 2012-13

For Appellant: Shri S.C. Vasudeva (C.A)For Respondent: Shri S.L. Chandel (Addl.CIT)

Section 143(3)Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 854/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke M/s Lakhani Shoe Co. Pvt. Ltd. Asst. Commissioner of Income Tax, Vs. Plot No. 130, Sector-24, Circle-2, Faridabad – 121005 Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACL 2991 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.C. Vasudeva (C.A) jktLo dh vksj ls@ Revenu…

Kamanwala Housing Construction Ltd, Mumbai vs. Addl CIT 6(2), Mumbai

In the result, this appeal is partly allowed

ITA 921/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12

Section 143(3)Section 234BSection 27Section 40A(2)(b)Section 5

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,A,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri Mahavir Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2011-12 Kamanwala Housing Additional CIT 6(2) Construction Ltd. 405, 406 New बनाम/ Udyog Mandir-2, Magul Lane, Vs. Mahim (W) Mumbai Mumbai-400016 (Appellant) (Respondent ) P.A. No.AAACK2434P Assessment Year: 2011-12 Addll. CIT 6(2) Kamanwala Housing Construction Ltd. 405, 406 New Udyog Mandir-2, बनाम/ Magul Lane, Vs. Mumbai Mahim (W) Mumbai-400016 (Revenue) (Respondent ) P.A. No.AAACK2434P Assessment…

DCIT Cir 6(3)(2), Mumbai vs. Kamanwala Housing Construction Ltd, Mumbai

In the result, this appeal is partly allowed

ITA 1404/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12

Section 143(3)Section 234BSection 27Section 40A(2)(b)Section 5

DCIT 6(2), Mumbai vs. Kohinoor Projects P.Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5241/MUM/2013[2008-09]Status: DisposedITAT Mumbai18 Oct 2016AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am The Dy. Commissioner Of Income Vs. M/S. Kohinoor Projects Pvt. Tax, Circle- 6(2), Room No.563, Ltd. Kohinoor Corporate Aayakar Bhavan, M. K. Road, Office, Senapati Bapat Churchgate, Mumbai 400 021 Marg, Dadar (W), Mumbai- 400028. Pan:Aacck6164C Appellant .. Respondent Appellant By .. Shri A. K. Dhondial, Dr Appellant By .. Shri Yogesh Dadia, Ar Date Of Hearing .. 18-10-2016 Date Of Pronouncement .. 18- 10- 2016 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAMIT KOCHAR, AM The Dy. Commissioner of Income Vs. M/s. Kohinoor Projects Pvt. Tax, Circle- 6(2), Room No.563, Ltd. Kohinoor Corporate Aayakar Bhavan, M. K. Road, Office, Senapati Bapat Churchgate, Mumbai 400 021 Marg, Dadar (W), Mumbai- 400028. PAN:AACCK6164C Appellant .. Respondent Appellant by .. Shri A. K. Dhondial, DR Appellant by .. Shri Yogesh Dadia, AR Date of hearing .. 18-10-2016 Date of pronouncement .. 18- 10- 2016 O R D E R PER MAHAVIR SINGH, JM: This appeal by the Revenue is arising out of the order of th…