Hindustan Aeronautics Ltd. v. Assistant Commissioner of Income Tax-3(1)(2), Bangalore

125 Taxmann.com 80High Court2021#7228 most cited

What is Hindustan Aeronautics Ltd. v. Assistant Commissioner of Income Tax-3(1)(2), Bangalore authority for?

The Assessing Officer must record satisfaction regarding the inadequacy of the assessee's claim before invoking Section 14A read with Rule 8D for disallowance of expenditure related to exempt income.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Hindustan Aeronautics Ltd. v. ACIT · section 14A · rule 8D · satisfaction of Assessing Officer · disallowance of expenditure · exempt income · Karnataka High Court

Sections most often in play

Section 10(35)Section 115JBSection 143(3)Section 14ASection 8DSection 142(1)Section 143(2)Section 143(3A)

Issues it is cited on

section 10(35)strategic investmentsection 14a(2)disallowance under section 14aprincipal commissioner of income-taxcomplete scrutinysection 115jsection 115jbsection 14asection 154section 115section 142

Judgments citing Hindustan Aeronautics Ltd. v. Assistant Commissioner of Income Tax-3(1)(2), Bangalore

Manipal Global Education Services Pvt Ltd., Bangalore vs. ACIT, Central Circle-2(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Hospitals Pvt. Ltd (Formerly Known As Columbia Asia Hospitals Pvt. Ltd), Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Additional Commissioner of Income Tax Range-12, Bangalore

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

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S. Evergreen Hardware Stores vs. The Assistant Commissioner of

Appeal is allowed

ITA/201/2017HC Karnataka02 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 14ASection 260Section 45(4)

…I.T.A No.201/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE UMESH M. ADIGA I.T.A NO.201 OF 2017 BETWEEN: M/S. EVERGREEN HARDWARE STORES REPRESENTED BY ITS PARTNER SRI. MANNAN M. AERANPURWALA NO.77/78, 2ND MAIN DRC POST, HOSUR ROAD CHIKKALAXMAIAH LAYOUT BENGALURU-560 029 PAN: AAAFE7755Q …APPELLANT (BY SHRI. A. SHANKAR, SE…

M/S. Onmobile Global Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 5(1)(2), Bengaluru

In the result, both these appeals are partly allowed

ITA 2560/BANG/2019[2015-16]Status: DisposedITAT Bangalore10 Aug 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.139 & 2560/Bang/2019 Assessment years : 2014-15 & 2015-16 Onmobile Global Ltd., Vs. The Asstt./Deputy Tower # 1, 94/1C & 94/2, Commissioner of Income Tax, Veerasandra Village, Attibele Hobli, Circle 5(1)(2), Anekal Taluk, Electronics City, Bengaluru. Phase 1, Bengaluru – 560 100. PAN: AAACO 3900E ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.07.20…

M/S Onmobile Global Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, both these appeals are partly allowed

ITA 139/BANG/2019[2014-15]Status: DisposedITAT Bangalore10 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.139 & 2560/Bang/2019 Assessment years : 2014-15 & 2015-16 Onmobile Global Ltd., Vs. The Asstt./Deputy Tower # 1, 94/1C & 94/2, Commissioner of Income Tax, Veerasandra Village, Attibele Hobli, Circle 5(1)(2), Anekal Taluk, Electronics City, Bengaluru. Phase 1, Bengaluru – 560 100. PAN: AAACO 3900E ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.07.20…

Essilor India Pvt Ltd vs. The Deputy

The appeal is disposed of

ITA/1001/2017HC Karnataka28 Jan 2022

Bench: ALOK ARADHE,SHIVASHANKAR AMARANNAVAR

Section 10(34)Section 14ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR I.T.A. NO.1001 OF 2017 BETWEEN: ESSILOR INDIA PVT. LTD., NO.71/1, BRIGADE PLAZA 6TH FLOOR S.C. ROAD GANDHINAGAR BENGALURU-560 009 REPRESENTED HEREIN BY ITS DIRECTOR MR. J. SHIVKUMAR PAN:AAACE4623J. .... APPELLANT (BY MR. SURYANARAYANA T, SR. COUNSEL FOR MRS. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 3 (1) (2) BENGALURU RASHTROTHANA BHAVAN 6TH FLOOR NURPATHUNGA R…

Rain Cements Limited (Formerly Known As Rain Cii Carbon India Limited ), Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeals are partly allowed in above terms

ITA 1471/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

Rain Cements Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeals are partly allowed in above terms

ITA 2020/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

Rain Industries Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeals are partly allowed in above terms

ITA 1950/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

Hindustan Aeronautics Ltd. v. Assistant Commissioner of Income Tax-3(1)(2), Bangalore (125 Taxmann.com 80) — Cited in 15 Judgments | BharatTax