Commissioner of Income Tax, (Central) 1 v. Chettined Logistics (P) Ltd.

95 Taxmann 250Supreme Court of India2018#21778 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

disallowance u/s 14a section 14a previous year company section 14 section 143(3)

Judgments citing Commissioner of Income Tax, (Central) 1 v. Chettined Logistics (P) Ltd.

ELARA CAPITAL (INDIA) PRIVATE LIMITED,MUMBAI vs. ACIT- CIRCLE 6(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The ACIT-Circle 6(2)(2), Tower 3, 21st Floor, One Room No. 506, 5th floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. PAN NO. AABCE 6487 B Appellant Respondent Assessee by : Mr. Milind Dattani Revenue by : Mr. P.D. Chogule (Addl. CIT) Date of Hearing : 19/07/2023 : Date of pronouncement 31/07/2023 ORDER PER…

M/S. PODAR ADVISORY & CONSULTING ENTERPRISE P LTD.,MUMBAI vs. INCOME TAX OFFICER-2(2)(4), MUMBAI

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

ITA 162/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

For Appellant: Shri Bharat Andhale

Section 143(3)Section 14A

…ITA NO. 162/MUM/2023 M/s Podar Advisory & Consulting Enterprise P. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.162/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) M/s Podar Advisory & Consulting बिधम/ Income Tax Officer -2(2)(4) Enterprise Pvt. Ltd Aayakar Bhavan, Maharshi Vs. Karve Road, Mumbai- 6, 2nd Floor, Plot-10, Podar House 400020 Netaji Subhash Road, A Road, Churchgate Mumbai- 400020 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACP3336K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Ms Aishawaya Lalwa…

ACIT 3(1) (1), MUMBAI vs. M/S. BAJAJ CAPITAL VENTURES PVT.LTD, MUMBAI

In the result, appeal of the Assessing Officer is dismissed and appeal of the assessee is allowed

ITA 528/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Jun 2022AY 2016-17

Section 14Section 143(3)Section 14A

…ITA No. 528/Mum/2022 CO No.: 76/Mum/ 2022 Assessment year: 2016-17 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] Assessment year: 2016-17 Assistant Commissioner of Income Tax, Circle 3(1)(1), Mumbai .…………………………Appellant Vs. Bajaj Capital Ventures P. Ltd., ……………...…………Respondent 106-107, 10th Floor, Bajaj Bhawan, Jamnalal Bajaj Marg, Nariman Point, Mumbai 400 021 [PAN: AAACA3565F] CO No.: 76/Mum/ 2022 Arising out of ITA No. 528/Mum/20122 Assessment year 2017-18 Bajaj Capital Ventures P. Ltd., ……………...………… Appel…

SHRIRAM CITY UNION FINANCE LTD.,CHENNAI vs. PCIT CORPOREATE CIRCLE-6(1), CHENNAI

The appeal stand allowed in terms of our above order

ITA 1717/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Sivaraman, (Advocate)-Ld. ARFor Respondent: Shri G. Johnson (Addl.CIT) – Ld. DR

Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1717/Chny/2019 (िनधा"रण वष" / Assessment Year: 2014-15) M/s. Shriram City Union Finance Ltd. Pr. CIT-6 Mookambika Complex, 2nd Floor बनाम/ Chennai. No.4, Lady Desika Road, Mylapore, Vs. Chennai – 600 004. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACS-7703-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant…