ITO v. Strides Arcolab Ltd.

24 Taxmann.com 89Income Tax Appellate Tribunal2012#8334 most cited

What is ITO v. Strides Arcolab Ltd. authority for?

Disallowance under section 14A is applicable to investments made in shares of domestic companies but not foreign companies.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

ITO v. Strides Arcolab Ltd. · Section 14A · disallowance · investment in shares · domestic companies · foreign companies · dividend · taxable dividend · Rule 8D(2)(iii)

Issues it is cited on

section 14a(3)section 10(5)section 43(3)section 14a(1)section 42strategic investmentsection 80ia(4)section 115jb(2)section 34section 80iasection 80idisallowance under section 14a

Judgments citing ITO v. Strides Arcolab Ltd.

Thedcit, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

Sbi Capital Markets Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

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

ITA 6490/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Oct 2019AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajnikant Chaniyari (AR)For Respondent: Shri R. Manjunatha Swamy (DR)
Section 115JSection 143(3)Section 14ASection 251Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER ITA No. 6491/Mum/2014 (Assessment Year 2011-12) SBI Capital Markets Limited ACIT (LTU), 29th Floor, Centre-I, 202, Maker Tower E, Cuffe Parade, Vs. World Trade Centre, Mumbai-400005. Cuffe Parade, PAN: AAACS7914E Mumbai-400005. Appellant Respondent Appellant by : Shri Rajnikant Chaniyari (AR) Respondent by : Shri R. Manjunatha Swamy (DR) Date of Hearing : 01.10.2019 Date of Pronouncement : 09.10.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMB…

Sbi Capital Markets Ltd, Mumbai vs. DCIT Ltu-1, Mumbai

The appeal stand allowed for statistical purposes

ITA 2098/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Sept 2018AY 2012-13

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Rajnikant Chaniyari, Ld. ARFor Respondent: V.K.Chaturvedi, Ld. Sr. DR
Section 115JSection 143(3)Section 14A

…ITA.No.2098/Mum/2017 SBI Capital Markets Limited Assessment Year-2012-13 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.2098/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) SBI Capital Markets Limited Deputy Commissioner of Income Tax Range-LTU (1) 202, Maker Tower E बनाम/ 29th Floor, Centre-1 Cuffe Parade Mumbai – 400 005 World Trade Center Vs. Cuffe Parade Mumbai – 400 005 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAC…

Sbi Capital Markets Ltd., Mumbai vs. Addl.C.I.T. Ltu, Mumbai

In the result, the 1st, 2nd, 3rd and 4th ground of appeals are partly allowed

ITA 2483/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Sbi Capital Markets Ltd. Addl.Cit Ltu, 202, Maker Tower E, Cuff 29Th Floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 Pan No. Aaacs7914E Appellant Respondent Assessee By : Mr. Rajnikant V. Chaniyari, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 15/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Rajnikant V. Chaniyari, ARFor Respondent: Mr. V. Justin, DR
Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 SBI Capital Markets Ltd. Addl.CIT LTU, 202, Maker Tower E, Cuff 29th floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 PAN No. AAACS7914E Appellant Respondent Assessee by : Mr. Rajnikant V. Chaniyari, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 15/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are dir…

ITO 6(1)(2), Mumbai vs. Amoolya Engineers P.Ltd, Mumbai

Accordingly this ground raised by the revenue is partly allowed

ITA 6294/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Dec 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6294/Mum/2016, (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Ram TiwariFor Respondent: Shri Bhupendra Shah
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 6294/Mum/2016, (निर्धारणवर्ा / Assessment Year: 2009-10) ITO 6(1)(2) Amoolya Engineers Pvt. Room No. 508, 5th floor, Ltd. AayakarBhavan, M. K. Road, 9A-16, Gr. Floor, बिधम/ Mumbai. TaherManison, 16 Vs. Nagdevi Area,NayanDhuru Cross Lane, Mumbai-400003. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCA0172F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Ram Tiwari प्रत्यथीकीओरसे/Respondentby : Shri Bhupendra Shah सुनवाईकीतारीख/ : 14/09/2017 Date of Hearing…

DCIT Cir 6(3)(1), Mumbai vs. Faco Fastners P.Ltd, Mumbai

In the result, appeal of the revenue is allowed in part

ITA 1641/MUM/2017[2010-11]Status: DisposedITAT Mumbai26 Oct 2017AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cir 6(3)(1) Vs. M/S. Faco Fastners Pvt. R.No.506, 5Th Floor, Aayakar Ltd., Bhavan 196, Mutton Street M.K.Road, Mumbai – 400 Null Bazar, 020 Mumbai – 400 003 Pan/Gir No. Aabcf2490D Appellant) .. Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM DCIT CIR 6(3)(1) Vs. M/s. Faco Fastners Pvt. R.No.506, 5th Floor, Aayakar Ltd., Bhavan 196, Mutton Street M.K.Road, Mumbai – 400 Null Bazar, 020 Mumbai – 400 003 PAN/GIR No. AABCF2490D Appellant) .. Respondent) Revenue by Ms. Arju Garodia Assessee by Shri Kartik Mehta Date of Hearing 24/08/2017 Date of Pronouncement 26/10/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the revenue against the order of CIT(A)- 12, Mumbai dated 16/12/2016 for the A.Y.2010-11 in the matter of order…

ITO 6(3)(3), Mumbai vs. Jostars Orogotech P.Ltd, Mumbai

In the result, this appeal by the Revenue stands partly allowed and cross objection by the assessee stands dismissed

ITA 1288/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Oct 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Shaktijit Dey, Jm

For Appellant: Shri J.P.BairagraFor Respondent: Shri Purushottam Kumar
Section 133(6)Section 143(3)Section 147Section 69

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘D’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri Shamim Yahya, AM & Shri Shaktijit Dey, JM ITA No.1288/Mum/2017 : Asst.Years 2009-2010 The Income Tax Officer M/s.Jostars Orogotech Pvt. Ltd. बनाम/ Ward 6(3)(3) A-501 Innova Marathon, Next to Gen Mumbai. Off Ganpatrao Kadam Marg Vs. Lower Parel, Mumbai – 400 013. PAN : AABCJ3749B. (अपीलाथ" /Appellant) (""यथ"/Respondent) CO No.191/Mum/2017 : Asst.Years 2009-2010 M/s.Jostars Orogotech Pvt. Ltd. The Income Tax Officer बनाम/ A-501 Innova Marathon, Next to Gen Ward 6(3)(3) Off Ganpatrao Kadam Marg…

Asst CIT Cir 6(2)(2), Mumbai vs. Exim Trade Links (India) P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1672/MUM/2017[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Asst. Cit Cir 6 (2)(2) Vs. M/S. Exim Trade Links R.No.563, Aayakar Bhavan (India) P. Ltd., M.K. Road, Churchgate 31/33, Nishanpada, Dongri Mumbai – 400 020 Mumbai – 400 009 Pan/Gir No. Aaace8448B Appellant) .. Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Asst. CIT CIR 6 (2)(2) Vs. M/s. Exim Trade Links R.No.563, Aayakar Bhavan (India) P. Ltd., M.K. Road, Churchgate 31/33, Nishanpada, Dongri Mumbai – 400 020 Mumbai – 400 009 PAN/GIR No. AAACE8448B Appellant) .. Respondent) Revenue by Ms. Arju Garodia Assessee by Shri Sanjay C. Shah Date of Hearing 24/08/2017 Date of Pronouncement 20/09/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the revenue against the order of CIT(A)- 12, Mumbai dated 01/12/2016 for A.Y. 2009-10 in the matte…

ACIT 2(1), Mumbai vs. Centrum Capital P.Ltd, Mumbai

In the result, revenue‟s appeal for Asst

ITA 82/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain: (A.Y : 2009-10) M/S. Centrum Capital Ltd., Vs Asst. Commissioner Of Income Bombay Mutual Building, Tax 2(1), Mumbai (Respondent) 2Nd Floor, Dr. D.N. Road, Fort, Mumbai 400 001 Pan : Aaacc5099G (Appellant) : (A.Y : 2009-10) Asst. Commissioner Of Income Vs M/S. Centrum Capital Ltd., Tax 2(1), Mumbai (Appellant) Bombay Mutual Building, 2Nd Floor, Dr. D.N. Road, Fort, Mumbai 400 001 (Respondent) Pan : Aaacc5099G

For Appellant: Shri J.D. Mistry &For Respondent: Shri Prakash Ojha, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : (A.Y : 2009-10) M/s. Centrum Capital Ltd., Vs Asst. Commissioner of Income Bombay Mutual Building, Tax 2(1), Mumbai (Respondent) 2nd floor, Dr. D.N. Road, Fort, Mumbai 400 001 PAN : AAACC5099G (Appellant) : (A.Y : 2009-10) Asst. Commissioner of Income Vs M/s. Centrum Capital Ltd., Tax 2(1), Mumbai (Appellant) Bombay Mutual Building, 2nd floor, Dr. D.N. Road, Fort, Mumbai 400 001 (Respondent) PAN : AAACC5099G Assessee by : Shri J.D. Mistry & Shri Surendra Nijsure R…

Centrum Capital Ltd, Mumbai vs. ACIT 2(1), Mumbai

In the result, revenue‟s appeal for Asst

ITA 7708/MUM/2012[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain: (A.Y : 2009-10) M/S. Centrum Capital Ltd., Vs Asst. Commissioner Of Income Bombay Mutual Building, Tax 2(1), Mumbai (Respondent) 2Nd Floor, Dr. D.N. Road, Fort, Mumbai 400 001 Pan : Aaacc5099G (Appellant) : (A.Y : 2009-10) Asst. Commissioner Of Income Vs M/S. Centrum Capital Ltd., Tax 2(1), Mumbai (Appellant) Bombay Mutual Building, 2Nd Floor, Dr. D.N. Road, Fort, Mumbai 400 001 (Respondent) Pan : Aaacc5099G

For Appellant: Shri J.D. Mistry &For Respondent: Shri Prakash Ojha, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : (A.Y : 2009-10) M/s. Centrum Capital Ltd., Vs Asst. Commissioner of Income Bombay Mutual Building, Tax 2(1), Mumbai (Respondent) 2nd floor, Dr. D.N. Road, Fort, Mumbai 400 001 PAN : AAACC5099G (Appellant) : (A.Y : 2009-10) Asst. Commissioner of Income Vs M/s. Centrum Capital Ltd., Tax 2(1), Mumbai (Appellant) Bombay Mutual Building, 2nd floor, Dr. D.N. Road, Fort, Mumbai 400 001 (Respondent) PAN : AAACC5099G Assessee by : Shri J.D. Mistry & Shri Surendra Nijsure R…

ITO v. Strides Arcolab Ltd. (24 Taxmann.com 89) — Cited in 13 Judgments | BharatTax