Joint Investments Pvt. Ltd. v. CIT

372 ITR 694High Court2015#63 most cited

What is Joint Investments Pvt. Ltd. v. CIT authority for?

Disallowance under section 14A of the Income Tax Act cannot exceed the actual amount of exempt income earned by the assessee. This principle also applies when computing book profits under section 115JB.

800

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Joint Investments Pvt. Ltd. v. CIT · section 14A disallowance · exempt income expenditure limit · Rule 8D · section 115JB book profit · disallowance cannot exceed exempt income · Joint Investments · Delhi High Court 2015

Sections most often in play

Section 14ASection 143(3)Section 37(1)Section 8DSection 115JBSection 143(2)Section 10AASection 10B
Read the full judgment

Issues it is cited on

disallowance under section 14adisallowance u/s 14asection 14asection 37section 10salaryprevious yearsection 80section 14companyindiatransfer

Judgments citing Joint Investments Pvt. Ltd. v. CIT

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…. (C) 27628 of 2018. / 408 ITR-OL 22 (St.)  PCIT vs. U.K. Paints (India) (P.) Ltd.: 392 ITR 552 (Del.)  CIT v. Abhishek Industries Ltd.: 380 ITR 652 (P&H)  CIT vs. I.P. Support Services India (P) Ltd: 378 ITR 240 (Del)  Joint Investments (P.) Ltd. v. CIT: 372 ITR 694 (Del)  CIT v. Taikisha Engg. India Ltd.: 370 ITR 338 (Del.)  DCIT vs. Jindal Photo Limited: ITA Nos. 814/Del./2011 (Del)  PTC India Ltd. v. DCIT: ITA Nos. 580 and 581 (Del) 2009 (Del)  Auchtel Products Ltd vs. ACIT: 52 SOT 39 (Mum) (URO)  Kodak India (P.) Ltd. v. Addl. CIT: ITA No. 7349/Mum./2012 (Mum) The legal position that emerges from t…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…. (C) 27628 of 2018. / 408 ITR-OL 22 (St.)  PCIT vs. U.K. Paints (India) (P.) Ltd.: 392 ITR 552 (Del.)  CIT v. Abhishek Industries Ltd.: 380 ITR 652 (P&H)  CIT vs. I.P. Support Services India (P) Ltd: 378 ITR 240 (Del)  Joint Investments (P.) Ltd. v. CIT: 372 ITR 694 (Del)  CIT v. Taikisha Engg. India Ltd.: 370 ITR 338 (Del.)  DCIT vs. Jindal Photo Limited: ITA Nos. 814/Del./2011 (Del)  PTC India Ltd. v. DCIT: ITA Nos. 580 and 581 (Del) 2009 (Del)  Auchtel Products Ltd vs. ACIT: 52 SOT 39 (Mum) (URO)  Kodak India (P.) Ltd. v. Addl. CIT: ITA No. 7349/Mum./2012 (Mum) The legal position that emerges from t…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…. (C) 27628 of 2018. / 408 ITR-OL 22 (St.)  PCIT vs. U.K. Paints (India) (P.) Ltd.: 392 ITR 552 (Del.)  CIT v. Abhishek Industries Ltd.: 380 ITR 652 (P&H)  CIT vs. I.P. Support Services India (P) Ltd: 378 ITR 240 (Del)  Joint Investments (P.) Ltd. v. CIT: 372 ITR 694 (Del)  CIT v. Taikisha Engg. India Ltd.: 370 ITR 338 (Del.)  DCIT vs. Jindal Photo Limited: ITA Nos. 814/Del./2011 (Del)  PTC India Ltd. v. DCIT: ITA Nos. 580 and 581 (Del) 2009 (Del)  Auchtel Products Ltd vs. ACIT: 52 SOT 39 (Mum) (URO)  Kodak India (P.) Ltd. v. Addl. CIT: ITA No. 7349/Mum./2012 (Mum) The legal position that emerges from t…

DCIT, GURGAON vs. ORIENT CRAFT LTD., NEW DELHI

ITA 3202/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Mar 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No:- 3625/Del/2015 (Assessment Year- 2009-10) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3626/Del/2015 (Assessment Year- 2010-11) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3773/Del/2015 (Assessment Year- 2009-10) DCIT, M/s Ori…

DCIT, NEW DELHI vs. M/S. ORIENT CRAFT LTD., NEW DELHI

ITA 3773/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Mar 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No:- 3625/Del/2015 (Assessment Year- 2009-10) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3626/Del/2015 (Assessment Year- 2010-11) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3773/Del/2015 (Assessment Year- 2009-10) DCIT, M/s Ori…

M/S. ORIENT CRAFT LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3626/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Mar 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No:- 3625/Del/2015 (Assessment Year- 2009-10) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3626/Del/2015 (Assessment Year- 2010-11) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3773/Del/2015 (Assessment Year- 2009-10) DCIT, M/s Ori…

M/S. ORIENT CRAFT LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3625/DEL/2015[2009-10]Status: DisposedITAT Delhi20 Mar 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10BSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No:- 3625/Del/2015 (Assessment Year- 2009-10) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3626/Del/2015 (Assessment Year- 2010-11) M/s Orient Craft Limited, DCIT, F-8, Okhla Industrial Area, Vs. Circle 19(1), Phase-I, New Delhi. New Delhi. PAN No: AAACO0068M APPELLANT RESPONDENT ITA No:- 3773/Del/2015 (Assessment Year- 2009-10) DCIT, M/s Ori…

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…ld. CIT(A), assessee took an additional ground contending that the disallowance u/s 14A should not exceed exempt income. In this regard, assessee placed its reliance on the decision rendered by Hon'ble Delhi High Court in the cases of Joint Investment Pvt Ltd 372 ITR 694 (Del) and the decision rendered by the Tribunal in the case of Future Corporate Resources Ltd in ITA No.4658/Mum/2015 dated 26.07.2017. 11.3. With regard to the addition made u/s 115JB of the Act, assessee placed reliance on the decision rendered by Hon'ble Special Bench in the case of ACIT vs. Vireet Investment Pvt Ltd in ITA 502/Del/2012. By pl…

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…ld. CIT(A), assessee took an additional ground contending that the disallowance u/s 14A should not exceed exempt income. In this regard, assessee placed its reliance on the decision rendered by Hon'ble Delhi High Court in the cases of Joint Investment Pvt Ltd 372 ITR 694 (Del) and the decision rendered by the Tribunal in the case of Future Corporate Resources Ltd in ITA No.4658/Mum/2015 dated 26.07.2017. 11.3. With regard to the addition made u/s 115JB of the Act, assessee placed reliance on the decision rendered by Hon'ble Special Bench in the case of ACIT vs. Vireet Investment Pvt Ltd in ITA 502/Del/2012. By pl…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. JINDAL PIPES LTD, DELHI

ITA 3926/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

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

…sallowance under section 14A can under no circumstances exceed the amount of exempt income. In this regard reliance has been placed on the following judgments- Delhi High Court in the case of Joint Investments Pvt Ltd Versus Commissioner of Income Tax, [2015] 372 ITR 694 (Del), dated 25.02.2015 Delhi High Court in the case of Commissioner of Income Tax Versus RRPR Holding Pvt. Ltd, 2024 (1) TMI 72, dated 22.12.2023 Delhi High Court in the case of Pr. Commissioner of Income Tax VersusM/sReligare Enterprises Ltd, 2023 (6) ΤΜΙ 617, dated 12.04.2023 Delhi High Court in the case of Pr. Commissioner of Income Tax Versu…

JINDAL PIPES LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

ITA 3661/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

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

…llowance under section 14A can under no circumstances exceed the amount of exempt income. In this regard reliance has been placed on the following judgments- • Delhi High Court in the case of Joint Investments Pvt Ltd Versus Commissioner of Income Tax, [2015] 372 ITR 694 (Del), dated 25.02.2015 • Delhi High Court in the case of Commissioner of Income Tax Versus RRPR Holding Pvt. Ltd, 2024 (1) TMI 72, dated 22.12.2023 • Delhi High Court in the case of Pr. Commissioner of Income Tax VersusM/sReligare Enterprises Ltd, 2023 (6) ΤΜΙ 617, dated 12.04.2023 • Delhi High Court in the case of Pr. Commissioner of Income Tax…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4716/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…ndustries Ltd. 8. Per contra, the ld. Assessee's Representative submitted that the Ld. CIT(A) while deleting the addition relied on the settled principals of law down by the Hon'ble High Court of Delhi in the case of Joint Investment Private Limited Vs CIT (372 ITR 694) and CIT Vs. Holcim India (P) Ltd (2014) 272 CTR 282(Delhi), wherein it was held that disallowance U/s 14A of the Act cannot be more than the exempt income. Thus, sought for dismissal of the Appeal. 9. We have heard both the parties and perused the material available on record. It is well settled law that disallowance u/s 14A of the Act canno…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4714/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…ndustries Ltd. 8. Per contra, the ld. Assessee's Representative submitted that the Ld. CIT(A) while deleting the addition relied on the settled principals of law down by the Hon'ble High Court of Delhi in the case of Joint Investment Private Limited Vs CIT (372 ITR 694) and CIT Vs. Holcim India (P) Ltd (2014) 272 CTR 282(Delhi), wherein it was held that disallowance U/s 14A of the Act cannot be more than the exempt income. Thus, sought for dismissal of the Appeal. 9. We have heard both the parties and perused the material available on record. It is well settled law that disallowance u/s 14A of the Act canno…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, JHANDEWALAN vs. STERLING AGRO INDUSTRIES LIMITED , DELHI

In the result Appeal of the Revenue for Assessment Year 2018-

ITA 4713/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shrimanish Agarwal

Section 115BSection 143(3)Section 144BSection 14ASection 80Section 80I

…ndustries Ltd. 8. Per contra, the ld. Assessee's Representative submitted that the Ld. CIT(A) while deleting the addition relied on the settled principals of law down by the Hon'ble High Court of Delhi in the case of Joint Investment Private Limited Vs CIT (372 ITR 694) and CIT Vs. Holcim India (P) Ltd (2014) 272 CTR 282(Delhi), wherein it was held that disallowance U/s 14A of the Act cannot be more than the exempt income. Thus, sought for dismissal of the Appeal. 9. We have heard both the parties and perused the material available on record. It is well settled law that disallowance u/s 14A of the Act canno…

DY. CIT, INCOME TAX DEPTT. vs. NIVAYA RESOURCES PVT. LTD., GUJRAT

In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 953/DEL/2024[2017]Status: DisposedITAT Delhi14 Jan 2026

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2017] Dy. Cit, Aayakar Bhawan Vs. Nivaya Resources Pvt. Ltd. Haryana 211, World Trade Centre, Karnal Shamalkha Sayajigunj, Vadodra, Vadodra Gujarat 390020 Pan No.Aaica32981E Appellant Respondent Cross Objection No.75/Del/2025 (In Ita No.953/Del/2024) [Assessment Year: 2017] Nivaya Resources Pvt. Ltd. Vs. Dy. Cit, Aayakar Bhawan 211, World Trade Centre, Haryana Shamalkha Sayajigunj, Karnal Vadodra, Vadodra Gujarat 390020 Pan No.Aaica32981E Appellant Respondent

Section 143(3)Section 145(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2017] Dy. CIT, Aayakar Bhawan Vs. Nivaya Resources Pvt. Ltd. Haryana 211, World trade Centre, Karnal Shamalkha Sayajigunj, Vadodra, Vadodra Gujarat 390020 PAN No.AAICA32981E Appellant Respondent Cross Objection No.75/Del/2025 (In ITA No.953/Del/2024) [Assessment Year: 2017] Nivaya Resources Pvt. Ltd. Vs. Dy. CIT, Aayakar Bhawan 211, World trade Centre, Haryana Shamalkha Sayajigunj, Karnal Vadodra, Vadodra Gujarat 390020 PAN No.AAICA32981E Appellant…

DCIT, CIRCLE-21(1), NEW DELHI vs. RELIGARE SECURITIES LTD., NEW DELHI

In the result, appeal of the Revenue is partly allowed

ITA 7556/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Dcit, M/S Religare Securities Ltd., Circle-21(1), 2Nd Floor, Room No. 202 B, Vs Rajlok Building, 24, 2Nd Floor, C.R. Building, I.P. Nehru Place, Estate, New Delhi-110019. New Delhi Pan- Aaacf1952D Revenue Assessee

Section 143(2)Section 143(3)Section 14A

…view of the decisions of the Co-ordinate Bench of ITAT Delhi in the case of M/s Ganga Kaveri Credit & Holding (P) Ltd. vs. ACIT, Circle 12(1), New Delhi in ITA No. 919/Del/2024 and of the Hon’ble Delhi High Court in the case of the Joint Investment (P) Ltd., 372 ITR 694, wherein, it has been held that expenditure on account of tax exempt income could not exceed the amount of exempt income and deleted the above disallowance of Rs. 4,29,24,104/-. The relevant extract of the findings of the Ld. CIT(A) in para no. 4.2. and 4.3 of his order are reproduced as under: “ 4.2 I have carefully considered the order passed…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. R.J. CORP. LTD.

The appeal of the assessee is allowed

ITA/743/2025HC Delhi12 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14Section 14A

…ITA 743/2025 Page 1 of 18 $~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 12.12.2025 + ITA 743/2025 CM APPL. 78546/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia SSC with Mr. Anant Mann JSC. versus R.J. CORP. LTD. .....Respondent Through: Mr. Divyansh Jain, Mr. Paritosh Jain, Mr. Apoorv Saini and Mr. Abhishek, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO…

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

…viz. (i). Pr. CIT Vs. McDonalds India Pvt. Ltd., ITA No. 725/2018, dated 22.10.2018; (ii). Cheminvest Vs. CIT (2015) 378 ITR 33 ((Delhi); (iii). CIT Vs. Holicim India (P) Ltd. (2015) 57 taxmann.com 28 (Delhi); (iv). Joint Investments Pvt. Ltd. Vs. CIT (2015) 372 ITR 694 (Delhi); (v). CIT Vs. Takisha Engg. India Ltd. (2015) 370 ITR 338 (Delhi); and (vi). Pr. CIT Vs. Caraf Builders & Constructions (P) Ltd. (2019) 101 taxmann.com 167 (Delhi). The “SLP” filed by the revenue has thereafter been dismissed in Pr. CIT Vs, Caraf Builders & Constructions (P) Ltd. (2019) 112 taxmann.com 322 (SC). Also, the aforesaid view i…

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

…viz. (i). Pr. CIT Vs. McDonalds India Pvt. Ltd., ITA No. 725/2018, dated 22.10.2018; (ii). Cheminvest Vs. CIT (2015) 378 ITR 33 ((Delhi); (iii). CIT Vs. Holicim India (P) Ltd. (2015) 57 taxmann.com 28 (Delhi); (iv). Joint Investments Pvt. Ltd. Vs. CIT (2015) 372 ITR 694 (Delhi); (v). CIT Vs. Takisha Engg. India Ltd. (2015) 370 ITR 338 (Delhi); and (vi). Pr. CIT Vs. Caraf Builders & Constructions (P) Ltd. (2019) 101 taxmann.com 167 (Delhi). The “SLP” filed by the revenue has thereafter been dismissed in Pr. CIT Vs, Caraf Builders & Constructions (P) Ltd. (2019) 112 taxmann.com 322 (SC). Also, the aforesaid view i…

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

ITA 466/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Us:

For Appellant: Shri Aashik Shah, C.AFor Respondent: Ms. U. Mini Chandran
Section 143(3)Section 144Section 80Section 801BSection 80J

…viz. (i). Pr. CIT Vs. McDonalds India Pvt. Ltd., ITA No. 725/2018, dated 22.10.2018; (ii). Cheminvest Vs. CIT (2015) 378 ITR 33 ((Delhi); (iii). CIT Vs. Holicim India (P) Ltd. (2015) 57 taxmann.com 28 (Delhi); (iv). Joint Investments Pvt. Ltd. Vs. CIT (2015) 372 ITR 694 (Delhi); (v). CIT Vs. Takisha Engg. India Ltd. (2015) 370 ITR 338 (Delhi); and (vi). Pr. CIT Vs. Caraf Builders & Constructions (P) Ltd. (2019) 101 taxmann.com 167 (Delhi). The “SLP” filed by the revenue has thereafter been dismissed in Pr. CIT Vs, Caraf Builders & Constructions (P) Ltd. (2019) 112 taxmann.com 322 (SC). Also, the aforesaid view i…

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