What is CIT v. Sitex Industries Ltd. authority for?

Disallowance of interest expenses under section 14A is not applicable when the assessee possesses sufficient interest-free own funds for investments that yield exempt income.

How many judgments cite CIT v. Sitex Industries Ltd.?

117 judgments on BharatTax cite CIT v. Sitex Industries Ltd. (82 Taxmann.com 171), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Sitex Industries Ltd. 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(34).

CIT v. Sitex Industries Ltd. (82 Taxmann.com 171)

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.…

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

ITA 623/LKW/2024[2018-19]Status: DisposedITAT Lucknow02 Apr 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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

…1 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 Y…

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

ITA 17/LKW/2024[2018-19]Status: DisposedITAT Lucknow02 Apr 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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

…1 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 Y…

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…

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

ITA 356/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

…1 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 Y…

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

…ायकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1085/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Agrasen Engineering Industries National E-Assessment Vs. Pvt. ltd., Centre G-516-518, Road No. 9A V. K.I Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3401 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vijay Goyal, CA jktLo dh…