CIT v. Shivam Motors (P.) Ltd.

230 Taxmann 63High Court2015#539 most cited

What is CIT v. Shivam Motors (P.) Ltd. authority for?

Disallowance under Section 14A of the Income-tax Act applies even if no exempt income is actually earned during the relevant previous year, provided investments capable of yielding exempt income exist.

179

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Shivam Motors (P.) Ltd. · Section 14A · disallowance under Section 14A · exempt income · no exempt income earned · investments yielding exempt income · Rule 8D · scope of Section 14A · 230 Taxmann 63 · Allahabad High Court

Also reported as

55 Taxmann.com 262

Sections most often in play

Section 14ASection 143(3)Section 8DSection 144Section 144ASection 147Section 148Section 1961

Issues it is cited on

section 80absection 9(1)(ii)section 10(33)clarificatory amendmentsection 73section 31paper companystrategic investmentdisallowance u/s 14asection 251(2)share capital and share premiumsource of source

Judgments citing CIT v. Shivam Motors (P.) Ltd.

ACIT-6(1)(1),MUMBAI, MUMBAI vs. M/S ESSAR POWER LTD, MUMBAI

In the result, the appeal filed by the Revenue stands dismissed

ITA 8222/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Feb 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ACIT-6(1)(1), Mumbai Vs. M/s. Essar Power Ltd., 11th Floor, Essar House 11, K K Marg Mahalaxmi Mumbai- 400 034 PAN/GIR No.AAACE0895J (Appellant) .. (Respondent) Assessee by Shri Tarang Mehta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 18/02/2026 Date of Pronouncement 19/02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the Revenue against the order dated 29.09.2025 passed by the learned Commissioner of Income Tax (Appeals), N…

ACIT, MUMBAI vs. K RAHEJA CORPORATE SERVICES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby dismissed

ITA 5350/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16
Section 115JSection 143(3)Section 14ASection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, AM\nAND\nMS. KAVITHA RAJAGOPAL, JM\nITA No. 5349 & 5350/Mum/2025\n(Assessment Years: 2014-15 & 2015-16)\nACIT, Mumbai\nK Raheja Corporate Services Pvt.\nLtd.\nVs.\nPlot No. C, 30 Block G, Bandra\nKurla Complex, Bandra East,\nMumbai - 400051.\nPAN/GIR No. AABCN9309B\n(Appellant)\n(Respondent)\nAssessee by\nShri Madhur Agrawal\nRespondent by\nShri Hemanshu Joshi, SR DR\nDate of Hearing\n27.10.2025\nDate of Pronouncement\n31.10.2025\nORDER\nPer Kavitha Rajagopal, J M:\nThe captioned appeals have been filed by t…

ACIT, MUMBAI vs. K RAHEJA CORPORATE SERVICES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby dismissed

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLEU��, PANCHKULA

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM\n\nआयकर अपील सं. / ITA No. 588/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2014-15\nThe Haryana State Co-operative\nAgriculture and Rural Development\nBay No. 31-34, Sector 2, Panchkula\nस्थायी लेखा सं. / PAN NO: AAATT3989M\nअपीलार्थी/Appellant\nबनाम\nThe DCIT,\nCircle, Panchkula\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं. / ITA…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 229/LKW/2020[2011-12]Status: DisposedITAT Lucknow16 May 2025AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

…I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.227/Lkw/2020 Assessment Year: 2011-12 U.P. State Sugar Corporation Ltd. Vs. Dy.C.I.T., Vipul Khand, Gomti Nagar, Range-VI, Lucknow. Lucknow. PAN:AAACU3394C (Appellant) (Respondent) I.T.A. No.229/Lkw/2020 Assessment Year: 2011-12 I.T.A. No.587/Lkw/2019 Assessment Year: 2012-13 I.T.A. No.485/Lkw/2019 Assessment Year: 2013-14 I.T.A. No.588/Lkw/2019 Assessment Year: 2014-15 Dy.…

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 227/LKW/2020[2011-12]Status: DisposedITAT Lucknow16 May 2025AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

…I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.227/Lkw/2020 Assessment Year: 2011-12 U.P. State Sugar Corporation Ltd. Vs. Dy.C.I.T., Vipul Khand, Gomti Nagar, Range-VI, Lucknow. Lucknow. PAN:AAACU3394C (Appellant) (Respondent) I.T.A. No.229/Lkw/2020 Assessment Year: 2011-12 I.T.A. No.587/Lkw/2019 Assessment Year: 2012-13 I.T.A. No.485/Lkw/2019 Assessment Year: 2013-14 I.T.A. No.588/Lkw/2019 Assessment Year: 2014-15 Dy.…

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 588/LKW/2019[2014-15]Status: DisposedITAT Lucknow16 May 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

…I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.227/Lkw/2020 Assessment Year: 2011-12 U.P. State Sugar Corporation Ltd. Vs. Dy.C.I.T., Vipul Khand, Gomti Nagar, Range-VI, Lucknow. Lucknow. PAN:AAACU3394C (Appellant) (Respondent) I.T.A. No.229/Lkw/2020 Assessment Year: 2011-12 I.T.A. No.587/Lkw/2019 Assessment Year: 2012-13 I.T.A. No.485/Lkw/2019 Assessment Year: 2013-14 I.T.A. No.588/Lkw/2019 Assessment Year: 2014-15 Dy.…

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 587/LKW/2019[2012-13]Status: DisposedITAT Lucknow16 May 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

…I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.227/Lkw/2020 Assessment Year: 2011-12 U.P. State Sugar Corporation Ltd. Vs. Dy.C.I.T., Vipul Khand, Gomti Nagar, Range-VI, Lucknow. Lucknow. PAN:AAACU3394C (Appellant) (Respondent) I.T.A. No.229/Lkw/2020 Assessment Year: 2011-12 I.T.A. No.587/Lkw/2019 Assessment Year: 2012-13 I.T.A. No.485/Lkw/2019 Assessment Year: 2013-14 I.T.A. No.588/Lkw/2019 Assessment Year: 2014-15 Dy.…

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 485/LKW/2019[2013-14]Status: DisposedITAT Lucknow16 May 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

…I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.227/Lkw/2020 Assessment Year: 2011-12 U.P. State Sugar Corporation Ltd. Vs. Dy.C.I.T., Vipul Khand, Gomti Nagar, Range-VI, Lucknow. Lucknow. PAN:AAACU3394C (Appellant) (Respondent) I.T.A. No.229/Lkw/2020 Assessment Year: 2011-12 I.T.A. No.587/Lkw/2019 Assessment Year: 2012-13 I.T.A. No.485/Lkw/2019 Assessment Year: 2013-14 I.T.A. No.588/Lkw/2019 Assessment Year: 2014-15 Dy.…

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

ITA 454/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.17/Lkw/2024 Assessment Years:2018-19 M/s APCO Infratech Pvt. Ltd., Vs. Dy./A.C.I.T.-1, B-9, Vibhuti Khand, Gomti Nagar, Lucknow (Central-1), Lucknow PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.356 & 357/Lkw/2020 Assessment Years:2016-17 & 17-18 M/s APCO Infratech Pvt. Ltd., Vs. A.C.Ι.Τ.-1, B-9, Vibhuti Khand, Gomti Nagar, Lucknow (Central-1), Lucknow (Appellant) (Respondent) I.T.A. No.453 & 454/Lkw/2020 Assessment Years:2016-17 & 17-18…

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

ITA 453/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.17/Lkw/2024 Assessment Years:2018-19 M/s APCO Infratech Pvt. Ltd., Vs. Dy./A.C.I.T.-1, B-9, Vibhuti Khand, (Central-1), Gomti Nagar, Lucknow Lucknow. PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.356 & 357/Lkw/2020 Assessment Years:2016-17 & 17-18 M/s APCO Infratech Pvt. Ltd., Vs. A.C.I.T.-1, B-9, Vibhuti Khand, (Central-1), Gomti Nagar, Lucknow Lucknow. PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.453 & 454/Lkw/2020 Assessment Years:20…

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18
Section 143(1)Section 143(2)Section 143(3)Section 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW\n\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND\nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER\n\nI.T.A. No.17/Lkw/2024\n Assessment Years:2018-19\n\nM/s APCO Infratech Pvt. Ltd.,\nB-9, Vibhuti Khand,\nGomti Nagar,\nLucknow.\nPAN:AADCA5639H\n(Appellant)\nVs.\nDy./A.C.I.T.-1,\n(Central-1),\nLucknow\n(Respondent)\n\nI.T.A. No.356 & 357/Lkw/2020\n Assessment Years:2016-17 & 17-18\n\nM/s APCO Infratech Pvt. Ltd.,\nB-9, Vibhuti Khand,\nGomti Nagar,\nLucknow.\nPAN:AADCA5639H\n(Appellant)\nVs.\nA.C.I.T.-1,\n(Central-1),\nLucknow\n(Res…

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CIT v. Shivam Motors (P.) Ltd. (230 Taxmann 63) — Cited in 179 Judgments | BharatTax