What is PCIT v. DLF Home Developers Ltd. authority for?

Disallowance under Section 14A of the Income Tax Act is restricted to the extent of exempt income earned during the year, even when the Assessing Officer claims a higher amount.

How many judgments cite PCIT v. DLF Home Developers Ltd.?

13 judgments on BharatTax cite PCIT v. DLF Home Developers Ltd. (114 Taxmann.com 97), spanning 2021 to 2025.

Which sections of the Income Tax Act does PCIT v. DLF Home Developers Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 8D, Section 115JB, Section 142(1), Section 143(2).

PCIT v. DLF Home Developers Ltd. (114 Taxmann.com 97)

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 5350/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Vs. Plot No. C, 30 Block G, Bandra Kurla Complex, Bandra East, Mumbai - 400051. PAN/GIR No. AABCN9309B (Appellant) (Respondent) Assessee by Shri Madhur Agrawal Respondent by Shri Hemanshu Joshi, SR DR Date of Hearing 27.10.2025 Date of Pronouncement 31.10.2025 ORDER Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the order of the lear…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR

Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

Dosti Realty Limited, Mumbai vs. DCIT, Circle-1(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6128/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Annavaran Kosuri, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Dosti Realty Limited Deputy Commissioner of 1st Floor, Income Tax, Lawrence & Mayo House, Circle-1(1)(1), 276 Dr. D. N. Road, Fort, Vs. Mumbai Mumbai – 400001 (PAN : AACCD7714K) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Shri Annavaran Kosuri, Sr. DR Date of Hearing : 29.07.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Assessee is ag…

Elara Capital (India) Private Limited, Mumbai vs. ACIT- Circle 6(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The ACIT-Circle 6(2)(2), Tower 3, 21st Floor, One Room No. 506, 5th floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. PAN NO. AABCE 6487 B Appellant Respondent Assessee by : Mr. Milind Dattani Revenue by : Mr. P.D. Chogule (Addl. CIT) Date of Hearing : 19/07/2023 : Date of pronouncement 31/07/2023 ORDER PER…

ACIT 1 (1)(1), Mumbai vs. M/S Dosti Realty Ltd., Mumbai

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

ITA 7374/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Sept 2022AY 2014-15

Bench: Shr Pramod Kumar, Vp & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 7374/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Asst. Commissioner Of M/S Dosti Realty Ltd. (Formally Known As Friends Income Tax-1(1)(1), Development Corporation 579,Ayankar Bhavan, M.K बिधम/ (Imperia) Pvt. Ltd. Road, Mumbai-400020, 276,1St Floor, Lawrence & Vs. Mayo House, Mumbai - 400001, स्थायीलेखासं./जीआइआरसं./ Pan No Aabcf5801A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri P.R. Rastogi, Ld. Dr प्रत्यथीकीओरसे/Respondent By : Shri Dr.K.Shivaram & Rahul Hakani, Ld. Ar सुनवाईकीतारीख/ : 14.06.2022 Date Of Hearing घोषणाकीतारीख / : 06.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against Order Dated 19.09.2019, Passed By Ld. Cit (Appeals)-2, Mumbai For The Quantum Of Assessment Passed U/S 143(3) For Ay 2014-2015. The Revenue Has Raised The Following Grounds:-

For Appellant: Shri P.R. Rastogi, Ld. DRFor Respondent: Shri Dr.K.Shivaram & Rahul

Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHR PRAMOD KUMAR, VP & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 7374/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Asst. Commissioner of M/s Dosti Realty Ltd. (formally known as Friends Income Tax-1(1)(1), Development Corporation 579,Ayankar Bhavan, M.K बिधम/ (Imperia) Pvt. Ltd. Road, Mumbai-400020, 276,1st Floor, Lawrence & Vs. Mayo House, Mumbai - 400001, स्थायीलेखासं./जीआइआरसं./ PAN No AABCF5801A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri P.R. Rastogi, Ld. DR प्रत्यथीकीओरसे/Respondent by : Shri Dr.K.Shi…