CIT v. Taikisha Engineering India Ltd.

370 ITR 338High Court2015#339 most cited

What is CIT v. Taikisha Engineering India Ltd. authority for?

The disallowance under Section 14A of the Income-tax Act, read with Rule 8D, cannot exceed the actual exempt income earned by the assessee in the relevant previous year. If no exempt income is earned, no disallowance under Section 14A can be made.

252

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Taikisha Engineering India Ltd. · Section 14A · Rule 8D · disallowance for exempt income · expenditure relating to exempt income · disallowance limit · exempt income not earned · disallowance cannot exceed exempt income · dividend income · Delhi High Court

Also reported as

229 Taxmann 14354 Taxmann.com 109

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 40(a)(ia)Section 8DSection 10ASection 10AASection 147
Read the full judgment

Issues it is cited on

section 14a(2)section 10(34)disallowance u/s 14adisallowance under section 14asection 14aprofits and gains of business or professionsection 115jsection 40(a)(ia)section 115jbsection 40(a)section 194section 37

Judgments citing CIT v. Taikisha Engineering India Ltd.

ACIT, New Delhi vs. M/S. Cedar Infonet Pvt. Ltd., New Delhi

In the result, appeal of the assessee is allowed in part and the appeal of the Revenue is dismissed

ITA 606/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Oct 2020AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 144Section 14ASection 36

…satisfaction before proceeding to make the disallowance, and such disallowance is bad in law. 10. On this aspect Ld. CIT(A) observed that in view of the decisions of the Hon’ble jurisdictional High Court in the case of CIT vs. Taikisha engineering India Ltd 370 ITR 338 (Del) followed in CIT vs. IP support services India Pvt. Ltd in ITA No. 283/2015 dated 24/9/2015 (Delhi), the action of the learned Assessing Officer in invoking section 14A of the Act read with Rule 8D of the Rules without recording his satisfaction cannot be approved. As a matter of fact, Ld. CIT(A) found that no satisfaction of the learned Ass…

ACIT, New Delhi vs. M/S Religare Securities Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessees is allowed for statistical purposes

ITA 574/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jul 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Religare Securities Ltd., Vs Dcit, 6Th Floor, Prius Global, Circle-21(1), A-3, 4, 5, Plot No.11, Sector-125, Cr Building, Noida. New Delhi. Pan: Aaacf1952D Assessment Year: 2011-12 Dcit, Vs Religare Securities Ltd., Circle-21(1), . D-3, P-3B, District Centre, Cr Building, Saket, New Delhi. New Delhi. Pan: Aaacf1952D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Tejasvi Jain, Advocate Revenue By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 08.06.2020 Date Of Pronouncement : 31.07.2020 Order Per R.K. Panda, Am: These Are Cross Appeals. The First One Is Filed By The Assessee & The Second One Is Filed By The Revenue & Are Directed Against The Order Dated 11.11.2016 Of The Cit(A)-7, New Delhi, For A.Y. 2011-12. Itas No.230 & 574/Del/2017

For Appellant: Shri Rohit Jain, Advocate &For Respondent: Shri Saras Kumar, Sr. DR
Section 14ASection 37(1)

…cisions including the decision of the Hon’ble Supreme Court in the case of CIT vs. Reliance Industries Ltd., 410 ITR 466 and the decision of the Hon’ble Delhi High Curt in the case of HT Media vs. PCIT, 399 ITR 576 and CIT vs. Taikisha Engineering India Ltd., 370 ITR 338, he submitted that since own funds with the assessee far exceeds the investments which yielded dividend income there is no warrant to make any disallowance out of any interest ITAs No.230 & 574/Del/2017 expenditure. He accordingly submitted that the disallowance made u/s 14A of the Act r.w. Rule 8D of the IT Rules cannot exceed in the worst sce…

M/S. Religare Enterprise Ltd., Noida vs. DCIT, New Delhi

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessees is allowed for statistical purposes

ITA 230/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jul 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Religare Securities Ltd., Vs Dcit, 6Th Floor, Prius Global, Circle-21(1), A-3, 4, 5, Plot No.11, Sector-125, Cr Building, Noida. New Delhi. Pan: Aaacf1952D Assessment Year: 2011-12 Dcit, Vs Religare Securities Ltd., Circle-21(1), . D-3, P-3B, District Centre, Cr Building, Saket, New Delhi. New Delhi. Pan: Aaacf1952D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Tejasvi Jain, Advocate Revenue By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 08.06.2020 Date Of Pronouncement : 31.07.2020 Order Per R.K. Panda, Am: These Are Cross Appeals. The First One Is Filed By The Assessee & The Second One Is Filed By The Revenue & Are Directed Against The Order Dated 11.11.2016 Of The Cit(A)-7, New Delhi, For A.Y. 2011-12. Itas No.230 & 574/Del/2017

For Appellant: Shri Rohit Jain, Advocate &For Respondent: Shri Saras Kumar, Sr. DR
Section 14ASection 37(1)

…cisions including the decision of the Hon’ble Supreme Court in the case of CIT vs. Reliance Industries Ltd., 410 ITR 466 and the decision of the Hon’ble Delhi High Curt in the case of HT Media vs. PCIT, 399 ITR 576 and CIT vs. Taikisha Engineering India Ltd., 370 ITR 338, he submitted that since own funds with the assessee far exceeds the investments which yielded dividend income there is no warrant to make any disallowance out of any interest ITAs No.230 & 574/Del/2017 expenditure. He accordingly submitted that the disallowance made u/s 14A of the Act r.w. Rule 8D of the IT Rules cannot exceed in the worst sce…

DCIT, New Delhi vs. M/S. Asahi India Glass Ltd., New Delhi

Accordingly, the ground no. 1 raised by the revenue is dismissed

ITA 2501/DEL/2014[2008-09]Status: DisposedITAT Delhi14 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR
Section 115JSection 14ASection 43A

…action if the working given by the taxpayer is not correct and relied upon the decisions rendered by Hon’ble Supreme Court in Godrej & Boyce Co. Ltd. vs. DCIT 394 ITR 449 and Hon’ble Delhi High Court in the cases of CIT vs. Taikisha Engineering India Ltd. 370 ITR 338, CIT vs. Hero Management Service Ltd. 360 ITR 68 and Maxopp Investment Ltd. vs. CIT 347 ITR 272. 26. Ld. AR for the taxpayer further contended that the issue as to the similar disallowance made in the preceding year for 2007-08 has been restored to the AO by the Tribunal vide order dated 26.02.2018 (supra). Keeping in view the request made by…

M/S. Asahi India Glass Limited, New Delhi vs. DCIT, New Delhi

Accordingly, the ground no. 1 raised by the revenue is dismissed

ITA 1638/DEL/2014[2008-09]Status: DisposedITAT Delhi14 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR
Section 115JSection 14ASection 43A

…action if the working given by the taxpayer is not correct and relied upon the decisions rendered by Hon’ble Supreme Court in Godrej & Boyce Co. Ltd. vs. DCIT 394 ITR 449 and Hon’ble Delhi High Court in the cases of CIT vs. Taikisha Engineering India Ltd. 370 ITR 338, CIT vs. Hero Management Service Ltd. 360 ITR 68 and Maxopp Investment Ltd. vs. CIT 347 ITR 272. 26. Ld. AR for the taxpayer further contended that the issue as to the similar disallowance made in the preceding year for 2007-08 has been restored to the AO by the Tribunal vide order dated 26.02.2018 (supra). Keeping in view the request made by…

DCIT, Faridabad vs. M/S Nhpc Ltd., Faridabad

In the result and appeal of the assessee is allowed in part and for statistical purpose

ITA 2786/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Nidhi Srivastava, CIT-DRFor Respondent: Sh. Ved Jain, Adv. &
Section 115Section 143(3)Section 14ASection 250(6)Section 80

…He placed reliance on the decisions of the Hon’ble Delhi High Court in the case of HT Media Limited vs. PCIT in ITA No. 548 and 549/2015 by order dated 23/8/2017, PCIT vs. UK paints (India) Private Limited, Ld. CIT(A) vs. Taikisha Engineering India Ltd (2015) 370 ITR 338 in support of his contentions. 8. Though the Ld. DR placed reliance on the assessment order there is no denial of the fact that the assessee submitted before the assessing officer that the investments were made even out of assessee’s own funds or out of interest free funds provided by the government and no part of the borrowed funds were utilise…

Shri Shravankumar Gisulal Jain, Vadodara vs. The Income Tax Officer, Ward-1(2)(5), Vadodara

In the result, appeal of the assessee is allowed

ITA 1658/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1658/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Ankit Chokshi, ARFor Respondent: Shri G.c. Daxini, Sr.DR
Section 10Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1658/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) Shravankumar Gisulal Jain The Income Tax officer बनाम/ 76, Royal Acre Ward-1(2)(5) Vs. B/h. Billabong International Vadodara School Vadsar Road, Vadodara "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABMPJ 2945 C .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri Ankit Chokshi, AR ""यथ" क" ओर से/Respondent by :…

Padmini Vna Mechatronics (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee partly allowed

ITA 1027/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Rajkumar Gupta, C.AFor Respondent: Shri Umesh Takyar, Sr. D.R
Section 10(38)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1027/Del./2017 Assessment Year 2013-2014 Padmini Vna Mechatronics The DCIT, (P) Ltd., New Delhi – 016. PAN AACCV1001F vs., Circle – 19 (2), C/o. Raj Kumar & Associates, C.As. L- New Delhi. 7A(LGF), South Ext. Part-2 New Delhi – 110 049. (Appellant) (Respondent) For Assessee : Shri Rajkumar Gupta, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Umesh Takyar, Sr. D.R. Date of Hearing : 24.02.2020 Date of Pronouncement : 27.02.2020 ORDER PER BHAVNESH SAINI, J.M. This a…

DCIT, Chennai vs. M/S. Svl Ltd., Chennai

ITA 3218/CHNY/2018[2014-15]Status: DisposedITAT Chennai30 Jan 2020AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. Gautam, AdvocateFor Respondent: Shr. Abani Kanta Nayam, CIT
Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3167/CHNY/2018 "नधा"रण वष" /Assessment year : 2015-2016. M/s. SVL Limited, Vs. The Income Tax Officer, Shriram House, Corporate Ward 6(3) 1st floor, No.4, Burkit Road, Chennai. T. Nagar, Chennai 600 017. आयकर अपील सं./I.T.A. No.3218/CHNY/2018 "नधा"रण वष" /Assessment year : 2014-2015. Vs. The Assistant Commissioner M/s. SVL Limited, of Inco…

Svl Limited, Chennai vs. ITO, Corp Ward 6(3), Chennai

ITA 3167/CHNY/2018[2015-16]Status: DisposedITAT Chennai30 Jan 2020AY 2015-16

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. Gautam, AdvocateFor Respondent: Shr. Abani Kanta Nayam, CIT
Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3167/CHNY/2018 "नधा"रण वष" /Assessment year : 2015-2016. M/s. SVL Limited, Vs. The Income Tax Officer, Shriram House, Corporate Ward 6(3) 1st floor, No.4, Burkit Road, Chennai. T. Nagar, Chennai 600 017. आयकर अपील सं./I.T.A. No.3218/CHNY/2018 "नधा"रण वष" /Assessment year : 2014-2015. Vs. The Assistant Commissioner M/s. SVL Limited, of Inco…

Ats Infrastructure Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, Ground Nos

ITA 5601/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 36(1)(iii)

…me 10 ITA.Nos.3080/D/2017, 5408 & 5601/D/2018 M/s. ATS Infrastructure Ltd., New Delhi Court. He has also relied upon Judgments of Hon’ble Delhi High Court on the same proposition in the case of Commissioner of Income Tax vs., Taikisha Engineering India Ltd., 370 ITR 338 (Del.) (HC). 7. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 8. We have considered the rival submissions and perused the material on record. The investments made by assessee as on 31.03.2012 as argued by the Learned Counsel for the Assessee is not in dispute that in case of M/s.ATS Township Pvt. Ltd., assessee ma…

Ats Infrastructure Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, Ground Nos

ITA 5408/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 36(1)(iii)

…me 10 ITA.Nos.3080/D/2017, 5408 & 5601/D/2018 M/s. ATS Infrastructure Ltd., New Delhi Court. He has also relied upon Judgments of Hon’ble Delhi High Court on the same proposition in the case of Commissioner of Income Tax vs., Taikisha Engineering India Ltd., 370 ITR 338 (Del.) (HC). 7. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 8. We have considered the rival submissions and perused the material on record. The investments made by assessee as on 31.03.2012 as argued by the Learned Counsel for the Assessee is not in dispute that in case of M/s.ATS Township Pvt. Ltd., assessee ma…

M/S. Ats Infrastructure Ltd., New Delhi vs. ACIT, Noida

In the result, Ground Nos

ITA 3080/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Jan 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Ms. Surbhi Goyal, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 36(1)(iii)

…me 10 ITA.Nos.3080/D/2017, 5408 & 5601/D/2018 M/s. ATS Infrastructure Ltd., New Delhi Court. He has also relied upon Judgments of Hon’ble Delhi High Court on the same proposition in the case of Commissioner of Income Tax vs., Taikisha Engineering India Ltd., 370 ITR 338 (Del.) (HC). 7. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 8. We have considered the rival submissions and perused the material on record. The investments made by assessee as on 31.03.2012 as argued by the Learned Counsel for the Assessee is not in dispute that in case of M/s.ATS Township Pvt. Ltd., assessee ma…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Transport Finance Company Limited, Chennai vs. DCIT Corporate Circle 6(1), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 1250/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, Advocate
Section 115JSection 143(3)Section 14ASection 234D

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1250/CHNY/2019 "नधा"रण वष" /Assessment year : 2013-2014. Vs. The Deputy Commissioner of Shriram Transport Finance Company Ltd, Income Tax, Mookambika Complex, Corporate Circle 6(1) No.4, Lady Desika Road, Chennai. Mylapore, Chennai 600 004. [PAN AAACS 7018R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…