How many judgments cite CIT v. Shivam Motors?

32 judgments on BharatTax cite CIT v. Shivam Motors (272 CTR 277), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Shivam Motors come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 253(3), Section 43B, Section 8D, Section 10.

CIT v. Shivam Motors

272 CTR 277High Court2014#3667 most cited

What is CIT v. Shivam Motors authority for?

Disallowance under Section 14A cannot be made if the assessee has not earned any exempt income during the relevant assessment year.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Shivam Motors · section 14A · exempt income · disallowance · dividend · rule 8D

Sections most often in play

Section 14A Section 143(3)Section 253(3)Section 43B Section 8D Section 10 Section 145(3)

Issues it is cited on

section 10(33)section 253(3)dividend distribution tax disallowance under section 14a disallowance u/s 14a section 253 section 43b section 14a section 37 long term capital gain section 10 previous year

Judgments citing CIT v. Shivam Motors

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…el.) CIT v. Holcim India (P) Ltd.: 272 CTR 282 (Del.)"' • CIT v. Corrtech Energy Pvt. Ltd.: 372 ITR 97 (Guj.) • • CIT v. Winsome Textile Industries Ltd.: 319 ITR 204 (P&H) • CIT v. M/s Lakhani Marketing: 272 CTR 265 (P&H) • CIT v. M/s. Shivam Motors (P) Ltd.: 272 CTR 277 (All) • Redington (India) Ltd vs. ACIT: 392 ITR 633 (Mad.) • SInterglobe Enterprises v. DCIT: ITA No.1362 & 1032/Del./2013 (Del. Trib.) - affirmed by Delhi High Court in ITA No.456 of 2016 • DCIT v. Morgan Stanley India Securities Pvt. Ltd. : ITA No. 114/Mum/2013 • (Mum.) VS ACIT v. M. Baskaran: 152 ITD 844 (Chn. Trib.) Specific reliance in thi…

DCIT, New Delhi vs. M/S Jetair Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 6884/DEL/2015[2012-13]Status: DisposedITAT Delhi19 Sept 2018AY 2012-13

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR

…lowance has been reversed by the Hon'ble High Court of Delhi in Cheminvest Ltd. 281 CTR 447. The Hon'ble High Court of Gujarat in the case of Corrtech Energy [P] Ltd. 272 CTR 262 and the Hon'ble Allahabad High Court in the case of Shivam Motors Pvt. Ltd [All] 272 CTR 277 have categorically held that if there is no exempt income earned by the assessee during the year, there cannot be any disallowance u/s 14A r.w.r 8D of the Rules. Respectfully, following the judicial decisions on this issue, we decline to interfere. This ground is also dismissed. 23. In the result, all the three appeals of the Revenue are dismiss…

DCIT, New Delhi vs. M/S. Jetair (P) Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 2713/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR

DCIT, New Delhi vs. M/S. Jetair (P) Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 2712/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Asima Neb, Sr. DR

DCIT, C-4, Ludhiana vs. M/S Aarti Steels Limited, Ludhiana

ITA 633/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh04 Sept 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year: 2007-08

For Appellant: Sh. Subhash AgarwalFor Respondent: Smt. Chandrakanta

Section 14A

…khani Marketing INC 226 Taxmann 45 (P&H) and also by the decision of Hon’ble Delhi High Court in case of Cheminvest Ltd. Vs. CIT (2015) 378 ITR 33 (Del) and further of the Hon’ble Allahabad High Court in the case of CIT Vs. M/s Shivam Motors (P) Ltd. (2014) 272 CTR 277 (All). In view of this we do not find any infirmity in the order of the Ld. CIT(A) on this issue. There is no merit in the appeal of the Revenue and the same is accordingly dismissed. Order dictated and pronounced in the open Court on 04.09.2018 (DR. B.R.R. KUMAR) JUDICIAL MEMBER Dated : 03.12.2018 AG Copy to: 1. The Appellant 2. The Respondent…

Lodha Builders Private Limited, Mumbai vs. ACIT, Cir- 6(3), Mumbai

In the result, the appeal of the assessee is partly allowed and appeal filed by

ITA 1572/MUM/2015[2008-09]Status: DisposedITAT Mumbai23 Jul 2018AY 2008-09

Bench: Shri Pawan Singh, Jm & Shri N.K. Pradhan, Am

For Appellant: Shri Vijay Mehta-ARFor Respondent: Sh. N.S. Jangpangi CIT-DR

Section 139Section 14ASection 201Section 40

…the following :- 1. Pr.CIT vs. Ballarpur Industries Ltd.(ITA No.51 of 2016 dated 13/10/1016 (BHC); 2. Redington India Ltd. vs. Addl.CIT(329 ITR 633)(Mad.); 3. Cheminvest Ltd. vs. CIT (378 ITR 33)(Del.); 281 CTR 447 (Del.); 4. CIT vs. Shivam Motors (P.) Ltd. (272 CTR 277)(All.); 5. CIT vs. Cortech Energy (P) Ltd. (272 CTR 265)( Guj.); 6. CIT vs. Lakhani Marketing Incl. (271 CTR 265)(P&H); 7. CIT vs. Holcim India (P) Ltd. (272 CTR 282) (Del.); 8. CIT vs. Winsome Textile Industries Ltd. (319 ITR 204)(P&H); 9. CIT vs. Delite Enterprises (ITA No.110 of 2009 Bom) and 10.Vakrangee Ltd. vs. ACIT being ITA No.6988/Mum/20…

Dciat 14(3)(2), Mumbai vs. Sundaram Multipap Ltd, Mumbai

In the result, the appeal of the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 5327/MUM/2015[2012-13]Status: DisposedITAT Mumbai20 Apr 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 14A

…erent High Courts as detailed below:- 1. PCIT vs. Ballarpur Industries Limited [ITA No. 51 of 2016 (Bombay High Court)] 2. M/s Redington India Ltd v. Addl. CIT [392 ITR 633 (Mad)] 3. Cheminvest Ltd. v. CIT [281 CTR 447 (Del)] 4. CIT v. Shivam Motors (P) Ltd. [272 CTR 277 (All)] 5. CIT v. Corrtech Energy (P) Ltd. [272 CTR 262 (Guj)] 6. CIT v. Lakhani Marketing Incl. [272 CTR 265 (P&H)] 7. CIT v. Holcim India (P) Ltd, [272 CTR 282 (Del)] 8. CIT v. Winsome Textile Industries Ltd. (319 ITR 204 P&H) 9. CIT v. Delite Enterprises [ITA No. 110 of 2009 (Bombay High Court)] 13. He submitted that an identical issue was con…

DCIT Cir 3(3)(2), Mumbai vs. Tulip Hotels P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5151/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Mar 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cir 3(3)(2) Vs. M/S. Tulip Hotels Pvt.Ltd., R.No.609, 6Th Floor Chandermukhi Building Aayakar Bhavan (Basement), Behind The M.K.Road, Oberoi Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No. Aaact9446Q Appellant) .. Respondent)

Section 10Section 143Section 143(3)Section 14A

…wance u/s.14A is warranted. 1) The Pr. CIT v. Ballarpur Industries Ltd. (Income-tax Appeal No. 51 of 2016 dated 13.10.2016) (Bombay High Court – Nagpur Bench) 2) Cheminvest Ltd. v. CIT [378 ITR 33 (Del) / 281 CTR 447 (Del)] * 3) CIT v. Shivam Motors (P) Ltd. [272 CTR 277 (All)] 12 M/s.Tulip Hotels Pvt.Ltd., 4) CIT v. Corrtech Energy (P) Ltd. [272 CTR 262 (Guj)] 5) CIT v. Lakhani Marketing Incl. [272 CTR 265 (P&H)] 6) CIT v. Holcim India (P) Ltd. [272 CTR 282 (Del)] 7) CIT v. Delite Enterprises [ITA No. 110 of 2009 Bombay High Court) 10. Only strategic investments were made by assessee, therefore, same requires t…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

….), ACIT v. Vireet Investments (P.) Ltd: 165 ITD 27 (Del SB), CIT v. Corrtech Energy Pvt. Ltd.: 372 ITR 97 (Guj.), CIT v. Winsome Textile Industries Ltd.: 319 ITR 204 (P&H), CIT v. M/s Lakhani Marketing: 272 CTR 265 (P&H) , CIT v. M/s. Shivam Motors (P) Ltd.: 272 CTR 277 (All), Interglobe Enterprises v. DCIT: ITA No.1362 & 1032/Del./2013 (Del. Trib.) – affirmed by Delhi High Court in ITA No.456 of 2016, REI Agro Ltd vs. DCIT: 144 ITD 141 (Kol. Trib.) – Department appeal dismissed in CIT v. REI Agro Ltd. : I.T.A.T No.220 of 2013 (Cal. HC), DCIT v. Morgan Stanley India Securities Pvt. Ltd. : ITA No. 114/Mum/2013 (M…

Videocon Industries Ltd, Mumbai vs. DCIT RG 3(3)(2), Mumbai

In the result assessee’s appeal is partly allowed

ITA 1310/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Feb 2017AY 2011-12

Bench: Shri R.C. Sharma & Shri Amit Shuklaassessment Year: 2011-12

For Appellant: Shri Arvind Sonde, A.RFor Respondent: Shri N.K. Chand, D.R

Section 115JSection 143(3)Section 144C(5)Section 14ASection 234BSection 271(1)(c)

…isions: i) CIT vs. Delite Enterprises ITA No. 110/2009 (Bombay HC); ii) Cheminvest Limited vs. CIT (ITA No. 749/2014) 378 ITR 33 (Delhi HC); iii) CIT vs. Corrtech Energy Pvt. Ltd 223 Taxman 130 (Gujarat HC); iv) CIT (11) Kanpur vs. M/s. Shivam Motors (P) Ltd. 272 CTR 277 (Allahabad HC); v) CIT v. Lakhani Marketing lnc. [2014] 272 CTR 265 (Punjab and Haryana HC); vi.) CIT vs. Winsome Textile Industries Ltd. 319 ITR 204 (Punjab and Haryana HC); vii) CIT-IV vs. Holcim India Private Limited ITA No. 486/2014 & ITA No. 299/2014] (Mumbai ITAT) viii) Avshesh Mercantile P. Ltd. vs. ACIT [ITA No. 5779/Mum/2006] 148 TTJ 607…

M/S. Housing & Urban Development Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result ground No. 3 of the appeal of the assessee is allowed accordingly

ITA 1165/DEL/2012[2004-05]Status: DisposedITAT Delhi07 Oct 2016AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishihousing & Urban Development Dcit, Corporation Ltd., Hudco Circle-12(1), Vs. Bhawan, Lodhi Road, New Delhi, New Delhi Pan:Aaach0632A (Appellant) (Respondent)

For Appellant: Sh. Gagan Kumar, AdvFor Respondent: Sh. A. K. Saroha, CIT DR

Section 143Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Housing & Urban Development DCIT, Corporation Ltd., Hudco Circle-12(1), Vs. Bhawan, Lodhi Road, New Delhi, New Delhi PAN:AAACH0632A (Appellant) (Respondent) Assessee by : Sh. Gagan Kumar, Adv Revenue by: Sh. A. K. Saroha, CIT DR Date of Hearing 15/07/2016 Date of pronouncement 07/10/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The assessee files this appeal against the order dated 11.01.2012 for the Assessment Year 2004-05 passed by the LD CIT (A)-XXVIII, N…

Red Chillies Entertainment P.Ltd, Mumbai vs. ACIT Cen Cir 29, Mumbai

In the result, assessee’s appeal for A

ITA 5271/MUM/2013[2010-11]Status: DisposedITAT Mumbai31 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Hiru RaiFor Respondent: Shri B.S. Bist

…5] 378 itr 33 (Del.); iii) CIT v/s Winsome Textile Industries Ltd., [2009] 319 ITR 204 (P&H); iv) CIT v/s Corrtech Energy P. Ltd., [2015] 372 ITR 97 (Guj.); v) CIT v/s Holcim India Pvt. Ltd., [2014] 272 CTR 282 (Del.); vi) CIT v/s Shivam Motors P. Ltd., [2014 272 CTR 277 (All.); vii) CIT v/s Lakhani Marketing Incl., [2014] 272 CTR 265 (P&H). 31. Learned Departmental Representative on the other hand relied upon the decision of the learned Commissioner (Appeals) and the Assessing Officer. 32. We have considered the submissions of the parties and perused the material available on record in the light of the decisio…