PCIT v. Delhi International Pvt. Ltd.

138 Taxmann.com 112High Court2022#6156 most cited

What is PCIT v. Delhi International Pvt. Ltd. authority for?

No disallowance under section 14A of the Income Tax Act is required if the assessee has not earned any exempt income in the relevant assessment year.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Also referred to as

PCIT v. Delhi International Pvt. Ltd. · section 14A · exempt income · disallowance · Rule 8D · no exempt income · Delhi High Court · Karnataka High Court · revenue appeal · SLP

Also reported as

291 Taxmann 490

Sections most often in play

Section 14ASection 234BSection 143(3)Section 8DSection 147Section 148Section 153ASection 234D

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 140section 148(2)section 234dadditional depreciationkelvinatorbest judgment assessmentincome escaping assessmentsection 32(1)section 36(1)(iii)disallowance u/s 14a

Judgments citing PCIT v. Delhi International Pvt. Ltd.

Asstt. Commissiner of Income Tax-6(1)(1), Mumbai vs. Alok Infrastructure P. Ltd, Mumbai

In the result, the appeal filed by the Revenue is partly allowed

ITA 5254/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Dec 2024AY 2018-19

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaranassessment Year : 2018-19 Asst. Commissioner Of M/S. Alok Infrastructure Income Tax-6(1)(1), Private Limited, 5Th Floor, Vs. 2Nd & 3Rd Floor, Aayakar Bhavan, Tower-B, M.K. Road, Peninsula Business Park, Mumbai. G.K. Marg, Lower Parel, Mumbai. Pan : Aagca1949P (Appellant) (Respondent) For Assessee : Shri Nimesh Vora & Ms. Moksha Mehta For Revenue : Shri Akshay Tapdiya, Sr.Dr Date Of Hearing : 21-11-2024 Date Of Pronouncement : 04-12-2024 O R D E R Per B.R. Baskaran, A.M : The Revenue Has Filed This Appeal Challenging The Order Dated 09-08-2024 Passed By Ld.Cit(A)-Nfac, Delhi & It Relates To The Assessment Year (Ay) 2018-19. The Revenue Is Challenging The Relief Granted By The Ld.Cit(A) In Respect Of Following Additions Made By The Assessing Officer (Ao):- (A) Addition Made U/S 14A Of The Income Tax Act, 1961 („The Act‟); (B) Disallowance Of Expenses Related To The Assets Sold; (C) Disallowance Of Claim Of Write Off Of Cement Bags.

For Appellant: Shri Nimesh Vora &For Respondent: Shri Akshay Tapdiya, Sr.DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Asst. Commissioner of M/s. Alok Infrastructure Income Tax-6(1)(1), Private Limited, 5th Floor, vs. 2nd and 3rd Floor, Aayakar Bhavan, Tower-B, M.K. Road, Peninsula Business Park, Mumbai. G.K. Marg, Lower Parel, Mumbai. PAN : AAGCA1949P (Appellant) (Respondent) For Assessee : Shri Nimesh Vora & Ms. Moksha Mehta For Revenue : Shri Akshay Tapdiya, Sr.DR Date of Hearing : 21-11-2024 Date of Pronouncement : 04-12-2024 O R D E R PER B.R. BA…

Miranda Tools Private Limited, Mumbai vs. DCIT-7(3)(2), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 1599/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Sept 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sunil Kumar Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Smt. Mahita Nair, Sr.DR
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Deputy Miranda Tools Private Commissioner of 1598/Mum/2023 2013-14 Limited, Income Tax, 005, Peninsula Tower, -7(3)(2), Peninsula Corporate Aayakar Bhavan, Park, M.K. Road, Ganpatrao Kadam Mumbai Marg, 1599/Mum/2023 2014-15 Lower Parel, Mumbai PAN: AAACP7200N For Assessee : Shri Anuj Kisnadwala, For Revenue : Smt. Mahita Nair, Sr.DR Date of Hearing : 06-08-2024 Date of Pronouncement : 13-09-2024 O R D E R PER OM PRAKASH KAN…

Miranda Tools Private Limited, Mumbai vs. DCIT RG 7(3)(2), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 1598/MUM/2023[2013-14]Status: DisposedITAT Mumbai13 Sept 2024AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sunil Kumar Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Smt. Mahita Nair, Sr.DR
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Deputy Miranda Tools Private Commissioner of 1598/Mum/2023 2013-14 Limited, Income Tax, 005, Peninsula Tower, -7(3)(2), Peninsula Corporate Aayakar Bhavan, Park, M.K. Road, Ganpatrao Kadam Mumbai Marg, 1599/Mum/2023 2014-15 Lower Parel, Mumbai PAN: AAACP7200N For Assessee : Shri Anuj Kisnadwala, For Revenue : Smt. Mahita Nair, Sr.DR Date of Hearing : 06-08-2024 Date of Pronouncement : 13-09-2024 O R D E R PER OM PRAKASH KAN…

Shiv Nadar and Sanjay Kalra Associates LLP, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle 1(2)(2), Bangalore, Bengaluru

In the result, we don to find any merit in this appeal, the same fails and is hereby dismissed

ITA 890/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year : 2017-18

For Appellant: Shri Ravishankar S., AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234ASection 234BSection 234CSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment year : 2017-18 Shiv Nadar and Sanjay Kalra Vs. The Asstt. Commissioner of Associates LLP, Income Tax, 9, Shendge Avenue, 2nd Floor, Circle 1(2)(2), 2nd Street Kamraj Road, Bangalore. Bangalore – 560 042. PAN : ACTFS 2053G APPELLANT RESPONDENT Appellant by : Shri Ravishankar S., Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.07.2024 Date of Pronouncement : 30.07.2024 O R D E R Per Laxmi Prasad Sahu, A…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADCC3995L RESPONDENT DCIT Central Circle-1(3) Ba…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively DCIT Central Circle-1(3) Bangalore APPELLANT M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADC…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Global Limited, Bangalore

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively DCIT Central Circle-1(3) Bangalore APPELLANT M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADC…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively DCIT Central Circle-1(3) Bangalore APPELLANT M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADC…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADCC3995L RESPONDENT DCIT Central Circle-1(3) Ba…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADCC3995L RESPONDENT DCIT Central Circle-1(3) Ba…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively DCIT Central Circle-1(3) Bangalore APPELLANT M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADC…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively DCIT Central Circle-1(3) Bangalore APPELLANT M/s. Coffee Day Enterprises Limited No.23/2, Coffee Day Square Vs. Vittal Mallya Road Bengaluru 560 001 PAN NO: AADC…

Mahadev Enclave Pvt. Ltd., Jaipur vs. PCIT(Central), Jaipur

In the result, the appeal of the assessee is allowed

ITA 636/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Jul 2024AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Anil Dhaka (CIT)
Section 10Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 636/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mahadev Enclave Private PCIT Vs. Limited, (Central), Jaipur B 37 Ayodhya Marg, Hanuman Nagar, Khatipura, S.O., Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 9213 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Subramanya Construction and Development Company Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, we don to find any merit in this appeal, the same fails and is hereby dismissed

ITA 892/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jul 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Appellant: Shri T.S. Rajan, CAFor Respondent: Shri `Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Subramanya Constructions & Vs. The Deputy Commissioner of Development Company Ltd., Income Tax, No.42, 2nd Stage, 3rd Cross, Circle 6(1)(2), Industrial Suburb, Yeshwanthpur, Bangalore. Bangalore – 560 022. PAN : AADCS 1525J APPELLANT RESPONDENT Appellant by : Shri T.S. Rajan, CA Respondent by : Shri `Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Laxmi Prasad Sahu,…

Monind Limited, New Delhi vs. DCIT, Circle 17(2), New Delhi

ITA 2002/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Jul 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2017-18 Monind Limited Dcit 11, Monnet House, Masjid Vs Circle – 17 (2) Moth, Greater Kailash-2, New Delhi New Delhi-110048 Pan No.Aaacm0437E (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2017-18 Monind Limited DCIT 11, Monnet House, Masjid Vs Circle – 17 (2) Moth, Greater Kailash-2, New Delhi New Delhi-110048 PAN No.AAACM0437E (APPELLANT) (RESPONDENT) Appellant by Sh. V.K. Jain, CA Respondent by Sh. M.K. Pandey, Sr DR Date of hearing: 03/07/2023 Date of Pronouncement: 07/07/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-26, Delhi dated 04.07.2022 pertaining to A.Y.201…

PCIT v. Delhi International Pvt. Ltd. (138 Taxmann.com 112) — Cited in 19 Judgments | BharatTax