Dy. CIT v. Lodha Developers Ltd.

143 Taxmann.com 442Income Tax Appellate Tribunal2022#13422 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(34)Section 142(1)Section 143(2)Section 14A Section 8D

Issues it is cited on

disallowance under section 14a disallowance u/s 14a section 14a previous year section 14 india company total income section 143 business section 143(3)interest

Judgments citing Dy. CIT v. Lodha Developers Ltd.

DCIT-14(1)(1), Mumbai vs. Khorakiwala Holdings and Investments Pvt Ltd, Mumbai

In the result the appeals filed by assessee as well as revenue stands dismissed

ITA 4943/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 10(34)Section 142(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 4943/Mum/2024 Assessment Year: 2017-18 & CO No. 245/Mum/2024 Assessment Year: 2017-18 DCIT-14(1)(1), Mumbai Vs. M/s. Khorakiwala Room No. 432, 4th Floor, Holdings and Aayakar Bhavan, M.K. Investments Pvt. Road, Ltd. Mumbai-400020 Wockhardt Towers, Bandra Kurla Complex, Bandra (E), Mumbai-400051 PAN: AAACK1955D (Appellant) (Respondent) Appellant by Shri. Pranay Gandhi a/w Shri Anish Thacker Respondent by Shri. Ashish Kumar, SR. A.R. Date of Hearing 04.0…

Elara Capital(India) Private Limited, Mumbai vs. Income Tax Officer 6(2)(3), Mumbai

In the result appeal of the assessee is allowed

ITA 2964/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Jan 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalelara Capital (India) Pvt. Ltd., Tower-3, 21St Floor, One International Centre, Senapati Bapat Marg, Elphinstone Road (W) Mumbai- 400013, Pan: Aabce6487B ...... Appellant Vs. Ito-6(2)(3), Room No. 513, 5Th Floor, Aayakar Bhavan, Mahrishi Karve Road, Mumbai- 400020 ..... Respondent

For Appellant: Shri Rumit Tanna, Ld. ARFor Respondent: Shri P. D. Chougule, Ld. DR

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Elara Capital (India) Pvt. Ltd., Tower-3, 21st floor, One International Centre, Senapati Bapat Marg, Elphinstone Road (W) Mumbai- 400013, PAN: AABCE6487B ...... Appellant Vs. ITO-6(2)(3), Room No. 513, 5th floor, Aayakar Bhavan, Mahrishi Karve Road, Mumbai- 400020 ..... Respondent Appellant by : Shri Rumit Tanna, Ld. AR Respondent by : Shri P. D. Chougule, Ld. DR Date of hearing : 27/12/2023 Date of pronouncement : 18/01/2024 O R D E R PER GAGAN GOYAL, A.M: T…

Indiabullas Housing Finance Limited, Mumbai vs. DCIT, Central Circle-6(4), Mumbai

ITA 821/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Dec 2023AY 2018-2019

For Appellant: Shri K. Gopal &For Respondent: Shri Rakesh Garg

Section 143(1)Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 822/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Indiabulls Housing Finance Limited, 5th Floor, Building No. 27, K G Marg, Connaught Place, New Delhi - 110001 [PAN: AABCI3612A] …………… Appellant Deputy Commissioner of Income Tax, Circle 6(4), Mumbai, Vs Room No. 1925, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent & ITA No. 1033/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Deputy Commissioner of Income Tax…

The Dy. Commissioner of Income Tax, Central Circle-6(4), Mumbai vs. M/S Tapir Construction Limited, Mumbai

In the result, appeal filed by the assessee is allowed in terms indicated hereinabove

ITA 2145/MUM/2023[2018-2019]Status: DisposedITAT Mumbai13 Dec 2023AY 2018-2019

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 6(4) V. M/S. Tapir Constructions Limited Room No. 1925, 19Th Floor M-62 & 63, 1St Floor Air India Building Connaught Place Nariman Point, Mumbai - 400021 New Delhi – 110001, New Delhi Pan: Aaect9858L (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Central Circle – 6(4) v. M/s. Tapir Constructions Limited Room No. 1925, 19th Floor M-62 & 63, 1st Floor Air India Building Connaught Place Nariman Point, Mumbai - 400021 New Delhi – 110001, New Delhi PAN: AAECT9858L (Appellant) (Respondent) Assessee Represented by : Shri K. Gopal & Shri Om Kandalkar Department Represented by : Shri S.N. Kabra Date of Conclusion of Hearing : 30.11.2023 Date of Pronouncement : 13.12.2023 O R D E R PER S. RIFAU…

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/BANG/2023[2012-13]Status: DisposedITAT Bangalore29 Sept 2023AY 2012-13

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahuassessment Year : 2012-13 M/S. Bharat Electronics The Assistant Ltd., Commissioner Of Registered Office, Income Tax, Outer Ring Road Ltu, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. Pan: Aaacb5985C Appellant Respondent

For Appellant: Smt. Richa .B, CAFor Respondent: Shri Manoj Kumar, CIT-DR

Section 14ASection 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Bharat Electronics The Assistant Ltd., Commissioner of Registered Office, Income Tax, Outer Ring Road LTU, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Smt. Richa .B, CA Revenue by : Shri Manoj Kumar, CIT-DR Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the or…

M/S Keti Construction Ltd., Indore vs. Theacit Central-2, Indore

ITA 119/IND/2023[2012-13]Status: DisposedITAT Indore31 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2012-13 Keti Constructions Dcit (Central) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaack6893Q Assessee By Shri Soumya Bumb, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 29.08.2023 Date Of Pronouncement 31.08.2023

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2012-13 Keti Constructions DCIT (CENTRAL) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAACK6893Q Assessee by Shri Soumya Bumb, AR Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 7.03.2023 passed by lear…

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…