J.H. Fin Vest (P.) Ltd. v. DCIT

65 SOT 324Income Tax Appellate Tribunal2014#16026 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing J.H. Fin Vest (P.) Ltd. v. DCIT

Deputy Commissioner of Income Tax Central Circle 8(2), Mumbai vs. Associate Holdings Private Limited, Mumbai

In the result, appeals of the Revenue and cross objections of the assessee are dismissed

ITA 7092/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 May 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri K. Gopal &For Respondent: Shri Anadi Varma
Section 14Section 14A

…supporting the orders of the Assessing Officer also placed reliance on the decisions in the cases of Lally Motors India (P.) Ltd v. PCIT [170 ITD 370 (ASR)], in the case of J.H. Fin Vest (P.) Ltd. v. DCIT [148 ITD 326 (Del)] and Doubledot Finance Ltd v. DCIT [65 SOT 324 (Mum)]. 5. We have heard the rival submissions, perused the orders of the Authorities below. On a perusal of the decision of the Coordinate Bench, we find that identical issue came up for hearing for the A.Y. 2011-12 wherein the Tribunal sustained the order of the Ld.CIT(A) in restricting the disallowance u/s. 14A r.w.r. 8D to the dividend income…

Deputy Commissioner of Income Tax Central Circle 8(2), Mumbai vs. Associate Holdings Private Limited, Mumbai

In the result, appeals of the Revenue and cross objections of the assessee are dismissed

ITA 7074/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 May 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri K. Gopal &For Respondent: Shri Anadi Varma
Section 14Section 14A

…supporting the orders of the Assessing Officer also placed reliance on the decisions in the cases of Lally Motors India (P.) Ltd v. PCIT [170 ITD 370 (ASR)], in the case of J.H. Fin Vest (P.) Ltd. v. DCIT [148 ITD 326 (Del)] and Doubledot Finance Ltd v. DCIT [65 SOT 324 (Mum)]. 5. We have heard the rival submissions, perused the orders of the Authorities below. On a perusal of the decision of the Coordinate Bench, we find that identical issue came up for hearing for the A.Y. 2011-12 wherein the Tribunal sustained the order of the Ld.CIT(A) in restricting the disallowance u/s. 14A r.w.r. 8D to the dividend income…

Deputy Commissioner of Income Tax Central Circle 8(2), Mumbai vs. Associate Holdings Private Limited, Mumbai

In the result, appeals of the Revenue and cross objections of the assessee are dismissed

ITA 7073/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 May 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri K. Gopal &For Respondent: Shri Anadi Varma
Section 14Section 14A

…supporting the orders of the Assessing Officer also placed reliance on the decisions in the cases of Lally Motors India (P.) Ltd v. PCIT [170 ITD 370 (ASR)], in the case of J.H. Fin Vest (P.) Ltd. v. DCIT [148 ITD 326 (Del)] and Doubledot Finance Ltd v. DCIT [65 SOT 324 (Mum)]. 5. We have heard the rival submissions, perused the orders of the Authorities below. On a perusal of the decision of the Coordinate Bench, we find that identical issue came up for hearing for the A.Y. 2011-12 wherein the Tribunal sustained the order of the Ld.CIT(A) in restricting the disallowance u/s. 14A r.w.r. 8D to the dividend income…

JCIT (OSD) 8(1), Mumbai vs. Dystar India P.Ltd, Navi Mumbai

In the result appeal of the revenue stands dismissed and both the appeals filed by the assessee are allowed

ITA 4088/MUM/2012[2009-10]Status: DisposedITAT Mumbai27 Apr 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 14A

…vs. CIT, reported in 378 ITR 33, no disallowance under section 14A can be made if there is no exempt income during the year. 5. On the other hand, Ld. DR relied upon the decision of ITAT Mumbai Bench in the case of Double dot Ltd vs DCIT, reported in [2014] 65 SOT 324 also referred to CBDT Circular No.5 of 2014 dated 11.04.2013 and contended that, even if investment in shares are capable of earning exempt income then also disallowance under section 14A can be made in this year. 6. We have considered the rival submissions and also perused the relevant finding given in the impugned order. It is an undisputed fac…

Dystar India P.Ltd, Navi Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result appeal of the revenue stands dismissed and both the appeals filed by the assessee are allowed

ITA 3046/MUM/2012[2009-10]Status: DisposedITAT Mumbai27 Apr 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 14A

…vs. CIT, reported in 378 ITR 33, no disallowance under section 14A can be made if there is no exempt income during the year. 5. On the other hand, Ld. DR relied upon the decision of ITAT Mumbai Bench in the case of Double dot Ltd vs DCIT, reported in [2014] 65 SOT 324 also referred to CBDT Circular No.5 of 2014 dated 11.04.2013 and contended that, even if investment in shares are capable of earning exempt income then also disallowance under section 14A can be made in this year. 6. We have considered the rival submissions and also perused the relevant finding given in the impugned order. It is an undisputed fac…

Dystar India P.Ltd, Navi Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result appeal of the revenue stands dismissed and both the appeals filed by the assessee are allowed

ITA 3045/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Apr 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 14A

…vs. CIT, reported in 378 ITR 33, no disallowance under section 14A can be made if there is no exempt income during the year. 5. On the other hand, Ld. DR relied upon the decision of ITAT Mumbai Bench in the case of Double dot Ltd vs DCIT, reported in [2014] 65 SOT 324 also referred to CBDT Circular No.5 of 2014 dated 11.04.2013 and contended that, even if investment in shares are capable of earning exempt income then also disallowance under section 14A can be made in this year. 6. We have considered the rival submissions and also perused the relevant finding given in the impugned order. It is an undisputed fac…

J.H. Fin Vest (P.) Ltd. v. DCIT (65 SOT 324) — Cited in 6 Judgments | BharatTax