What is Ltd. v. DCIT authority for?

Where the Assessing Officer performs an elaborate analysis to determine disallowance under Section 14A, the mere absence of a specific record of dissatisfaction with the assessee's calculation does not nullify the disallowance, provided the statutory steps are followed.

How many judgments cite Ltd. v. DCIT?

101 judgments on BharatTax cite Ltd. v. DCIT (76 Taxmann.com 268), spanning 2015 to 2025.

Which sections of the Income Tax Act does Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 250, Section 50C, Section 8D.

Ltd. v. DCIT (76 Taxmann.com 268)

DIDU INVESTMENTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-6(1), KOLKATA

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

ITO 3(2)(3), MUMBAI vs. NOUVEAU CAPITAL & FINANCE LTD., MUMBAI

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

ITA 2942/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Feb 2025AY 2011-12

Bench: Shri Saktijit Dey & Shri B.R. Baskaranassessment Year : 2011-12 Income Tax Officer-3(2)(3), M/S. Nouveau Capital & 6Th Floor, Finance Ltd., Aayakar Bhavan, Vs. 113, Mittal Chambers, M.K.Road, Nariman Point, Mumbai Mumbai Pan : Aaacn3638E (Appellant) (Respondent) For Assessee : Shri Hitesh P. Shah For Revenue : Ms. Monika H. Pande Date Of Hearing : 27-01-2025 Date Of Pronouncement : 06-02-2025

For Appellant: Shri Hitesh P. ShahFor Respondent: Ms. Monika H. Pande

Section 28Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2011-12 Income Tax Officer-3(2)(3), M/s. Nouveau Capital & 6th Floor, Finance Ltd., Aayakar Bhavan, vs. 113, Mittal Chambers, M.K.Road, Nariman Point, Mumbai Mumbai PAN : AAACN3638E (Appellant) (Respondent) For Assessee : Shri Hitesh P. Shah For Revenue : Ms. Monika H. Pande Date of Hearing : 27-01-2025 Date of Pronouncement : 06-02-2025 O R D E R PER B.R. BASKARAN, A.M : The Revenue has filed this appeal challenging the order dated 28th January, 201…

SAPPHIRE FOODS INDIA LIMITED,MUMBAI vs. DCIT, CIRCLE 3(3)(1), MUMBAI

In the result the appeal filed by the assessee stands dismissed

ITA 3579/MUM/2024[AY 2022-23]Status: DisposedITAT Mumbai13 Jan 2025

Bench: Smt. Beena Pillai, Jm

Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM I.T.A. No.3579/Mum/2024 Assessment Year: 2022-23 Sapphire Foods India Vs DCIT, Circle-3(3)(1), Limited . Mumbai. 7th Floor, A Wing, Prism Tower, Link Road, Mind Space, Goregaon, West Maharashtra. PAN:[AANCS5595A] (Respondent) (Appellant) Appellant by Ms. Aarti Sathe, & Ms. Assavari Kadam, AR Respondent by Ms. Pradhanya Golap, Sr. D.R. Date of Hearing 03.12.2024 Date of 13.01.2025 Pronouncement ORDER Per: Smt. Beena Pillai, J.M.: Present appeal is filed by the assessee is against order dated 29/06/2024 passed by NFAC, De…

DCIT-2(3)(1), MUMBAI vs. KOTAK MAHINDRA BANK LTD, MUMBAI

In the result, **appeal of the Revenue is dismissed

ITA 4103/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jan 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar**

Section 143(3)Section 144BSection 41(1)

…t arrive at the satisfaction in a particular manner while making the disallowance under Section 14A, would not per se destroy the mandate of Section 14A.Also hon'ble Delhi High Court of Delhi in the case of **India Bulls Financial Services Ltd vs DCIT, (2016) 76 Taxmann.com 268 (Delhi)**on scrutinizing the provisions of Section 14A, has reached to a conclusion that where the AO has carried out an elaborate analysis and has thereafter followed the steps enacted in the statute in determining the ![](_page_17_Picture_4.jpeg) amount of expenditure incurred for earning tax exempt income, the fact that he did not re…