How many judgments cite PCIT v. Era Infrastructure (India) Ltd.?

354 judgments on BharatTax cite PCIT v. Era Infrastructure (India) Ltd. (141 Taxmann.com 289), spanning 2022 to 2026.

Which sections of the Income Tax Act does PCIT v. Era Infrastructure (India) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 115JB, Section 143(2), Section 1961.

PCIT v. Era Infrastructure (India) Ltd.

141 Taxmann.com 289High Court2022#215 most cited

What is PCIT v. Era Infrastructure (India) Ltd. authority for?

Disallowance under Section 14A is not attracted when no exempt income is earned in the relevant assessment year. The amendment to Section 14A by the Finance Act, 2022, applies prospectively.

354

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Era Infrastructure (India) Ltd. · Section 14A · Disallowance under Section 14A · No exempt income · Expenditure for exempt income · Finance Act 2022 amendment · Prospective application of Section 14A amendment · Rule 8D · 448 ITR 674 · Delhi High Court 2022 · Disallowance in absence of exempt income

Also reported as

448 ITR 674

Sections most often in play

Section 14A Section 143(3)Section 8D Section 115JB Section 143(2)Section 1961 Section 131 Section 37(1)

Issues it is cited on

section 9(1)(ii)mat credit disallowance under section 14a disallowance u/s 14a strategic investment section 115jb(2)section 14a section 14a(2)deduction under section 80ia interest free advances section 80ic corporate guarantee

Judgments citing PCIT v. Era Infrastructure (India) Ltd.

Indianoil Adani Ventures Limited (Formerly Known As "Indian Oiltanking Limited"), Mumbai vs. ITO - 10(3)(3), Mumbai

In the result, the appeals of the assessee in I

ITA 2402/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Nov 2023AY 2002-2003

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Vasanti Patel a/w DeepaFor Respondent: Shri K.C Selvamani, CIT-DR

Section 115JSection 143(3)Section 144C(13)Section 14ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 2402/Mum/2006 (Assessment Year: 2002-03) Indian Oil Adani Ventures Ltd. ITO Range-10(3) 4th Floor, Aayakar Bhavan, (Formerly known as M/s IOT Infrastructure & Energy Services Ltd.) M.K. Road, (Formerly known as Indian Oiltanking Mumbai-400020. Limited), A-104, First Floor, Godrej Vs. Two, Pirojshanagar, Eastern Express Highway, Vikhroli Mumbai-400 079 PAN :AAACI6794E. Appellant) : Respondent) C.O. No. 02/Mum/2012 (Arising out of ITA No. 2402/Mum/2006 (Assessment Year: 2002-03) Assistant Commissi…

Hindustan Epc Company Ltd., New Delhi vs. ACIT, Circle- 11(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7112/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR

Section 143(3)Section 14A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Hindustan EPC Company Ltd, Vs. ACIT, 239, Okhla Industrial Estate, Circle-11(2), Phase-III, New Delhi New Delhi (Appellant) (Respondent) PAN: AAFCM9606E ACIT, Vs. Hindustan EPC Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-III, New Delhi (Appellant) (Respondent) PAN: AAFCM9606E Assessee by : Sh. Satyen Sethi, Adv Sh. A. T. Panda, Adv Revenue by: Shri Vijay Vasanta, CIT DR Date of Hearing 28/08/2023 Date of pronouncement 20/10/2023 O R D E R PER M…

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 6985/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR

Section 143(3)Section 14A

Chhattisgarh Gramin Bank, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 170/RPR/2023[2012-13]Status: DisposedITAT Raipur20 Oct 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 170/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Chhattisgarh Gramin Bank C/O. Chhattisgarh Rajya Gramin Bank, Corporate Office, Sector-24, Plot No.47, Atal Nagar, Naya Raipur Raipur (C.G.)-492 018 Pan : Aaajc0574H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur ……""यथ" / Respondent

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…me being prospective would not be applicable to the case of the assessee company before us for A.Y.2012-13. 11. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Delhi in the case of Pr. CIT v. Era Infrastructure (India) Ltd. (2022) 448 ITR 674 (Delhi). The Hon’ble High Court, after deliberating at length on the issue under consideration, i.e., as to whether or not the “Explanation” to Section 14A of the Act was retrospective, had held that the same was effective from 1st April 2022 and will apply in relation to A.Y.2022-23 and subsequent assessment years. Albeit, the Hon’ble High Court…

DCIT, Circle- 27(1), New Delhi vs. Uniparts India Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3316/DEL/2018[2011-12]Status: DisposedITAT Delhi16 Oct 2023AY 2011-12

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Sandeep Yadav, Adv

Section 14A

…o disallowance under Section 14A read with Rule 8D can be made in absence of any exempt income earned during the year. In this regard, we refer to the decision of the Hon'ble jurisdictional High Court in case of PCIT vs. Era Infrastructure (India) Ltd. (2022) 141 Taxmann.com 289 (Del.). Accordingly, we uphold the decision of learned Commissioner (Appeals) by dismissing the grounds.” 17. Admittedly there is no dividend income received by the assessee during the year under consideration. Thus, following the decision of the jurisdictional High Court in the case of PCIT Vs. Era Infrastructure (India) Ltd. [(2022) 141…

DCIT, Central Circle-1(3), Hyderabad vs. Viz Infra Consultants Private Limited, Mumbai

In the result, appeal of Revenue is dismissed

ITA 319/HYD/2023[2013-14]Status: DisposedITAT Hyderabad10 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 14A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 319/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2013-14) Dy. Commissioner of Vs. M/s. VIZ Infra Consultants Income Tax, Pvt. Ltd., Central Circle-1(3), Mumbai Hyderabad [PAN No. AABCS1770M] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri H. Srinivasulu, AR राजस्‍वजस्‍व द्वारा / Revenue by: Ms. Sheetal Sarin, DR सुनवाई ई की तारीखरीख/Date of hearing: 09/10/…

DCIT, Central Circle-13, New Delhi vs. Minda Investment Ltd, New Delhi

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

ITA 1731/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmadcit, Vs. Minda Investments Ltd, Central Circle-13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi, Delhi (Appellant) (Respondent) Pan: Aaacl1433F

For Appellant: Shri Harish Dhamija, CAFor Respondent: Ms. Sangeeta Yadav, Sr. DR

Section 143(3)Section 14A

…Income Tax Appellate Tribunal Delhi Bench “E”: New Delhi Before Shri M. Balaganesh, Accountant Member and Shri Anubhav Sharma, Judicial Member DCIT, Vs. Minda Investments Ltd, Central Circle-13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi, Delhi (Appellant) (Respondent) PAN: AAACL1433F Assessee by : Shri Harish Dhamija, CA Shri R. K. Kapoor, CA Revenue by: Ms. Sangeeta Yadav, Sr. DR Date of Hearing 04/10/2023 Date of pronouncement 10/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 1731/Del/2023 for AY 2018-19, arises out of the order of the Commissioner of Income Tax (Appeals)-28,…

Sh. Nawal Kishore Dangayach, A-34-A, Ram Nagar, Shastri Nagar, Jaipur vs. ACIT, Circle-4, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 304/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Oct 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a

Section 14ASection 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 304/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Sh. Nawal Kishore Dangayach ACIT, A-34-A, Ram Nagar, Shastri Vs. Circle-4, Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

Income Tax Officer 11(2)(1), Mumbai vs. Satguru Corporate Services Private Limited, Mumbai

In the result, the appeal of the Revenue

ITA 878/MUM/2018[2012-13]Status: DisposedITAT Mumbai09 Oct 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 M/S Satguru Corporate Services Ito, 11(1)(3), Pvt. Ltd., Aayakar Bhavan, 4Th Vs. 5Th Floor, Sunteck Centre, 37-40 Floor, Mumbai. Subhash Road, Vile Parle (East), Mumbai-400057. Pan No. Aapcs 2160 R Appellant Respondent Assessment Year: 2012-13 Ito, 11(1)(3), M/S Satguru Corporate Services Pvt. Room No. 201, Aayakar Ltd., Vs. Bhavan, M.K. Marg, 5Th Floor, Sunteck Centre, 37-40 Mumbai-400020. Subhash Road, Vile Parle (East), Mumbai-400057. Pan No. Aapcs 2160 R Appellant Respondent

For Appellant: Mr. Rakesh JoshiFor Respondent: Mr. Dr. Kishor Dhule, CIT-DR

Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2012-13 M/s Satguru Corporate Services ITO, 11(1)(3), Pvt. Ltd., Aayakar Bhavan, 4th Vs. 5th floor, Sunteck Centre, 37-40 floor, Mumbai. Subhash Road, Vile Parle (East), Mumbai-400057. PAN No. AAPCS 2160 R Appellant Respondent Assessment Year: 2012-13 ITO, 11(1)(3), M/s Satguru Corporate Services Pvt. Room No. 201, Aayakar Ltd., Vs. Bhavan, M.K. Marg, 5th floor, Sunteck Centre, 37-40 Mumbai-400020. Subhash Road, Vile Parle (East), Mumbai-400057…

Satguru Corporate Services Private Limited, Mumbai vs. Income Tax Officer 11(1)(3), Mumbai

In the result, the appeal of the Revenue

ITA 483/MUM/2018[2012-13]Status: DisposedITAT Mumbai09 Oct 2023AY 2012-13

For Appellant: Mr. Rakesh JoshiFor Respondent: Mr. Dr. Kishor Dhule, CIT-DR

Section 69

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/BANG/2023[2012-13]Status: DisposedITAT Bangalore29 Sept 2023AY 2012-13

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahuassessment Year : 2012-13 M/S. Bharat Electronics The Assistant Ltd., Commissioner Of Registered Office, Income Tax, Outer Ring Road Ltu, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. Pan: Aaacb5985C Appellant Respondent

For Appellant: Smt. Richa .B, CAFor Respondent: Shri Manoj Kumar, CIT-DR

Section 14ASection 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Bharat Electronics The Assistant Ltd., Commissioner of Registered Office, Income Tax, Outer Ring Road LTU, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Smt. Richa .B, CA Revenue by : Shri Manoj Kumar, CIT-DR Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the or…

Electronica Machine Tools Limited, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 351/PUN/2023[2013-14]Status: DisposedITAT Pune20 Sept 2023AY 2013-14

For Appellant: Shri Suhas B Bora, CAFor Respondent: Shri Keyur Patel, CIT-DR

Section 14ASection 35(1)Section 37Section 37(1)

…been carried out to section 14A by the Finance Act, 2022 providing that the disallowance u/s 14A would be called for notwithstanding no receipt of exempt income during the year. The Hon’ble Delhi High Court in Pr.CIT Vs. Era Infrastructure (India) Ltd. (2022) 448 ITR 674 (Delhi) has held such amendment to be not retrospective. In that view of the matter, the case pertaining to the A.Y. 2014-15 under consideration, having earned tax free dividend of Rs.1,25,000/-, will be governed by the ruling in Cheminvest (supra). Respectfully following the precedent, we order to restrict the disallowance to Rs.1,25,000/-.” Th…

Pee Kay Vanijya (P) Ltd., Kolkata vs. CIT, Cir-7(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 615/KOL/2023[2012-13]Status: DisposedITAT Kolkata08 Sept 2023AY 2012-13

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(3)Section 14ASection 234BSection 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 615/KOL/2023 Assessment Year: 2012-13 Pee Kay Vanijya Private Limited....….......................Appellant [PAN: AABCP 6488 P] Vs. DCIT, Circle-7(1), Kolkata.....................................Respondent Appearances: Assessee represented by: Sh. Akkal Dudhewala, A/R. Department represented by: Sh. P.P.Barman, Addl. CIT, Sr. D/R. Date of concludin…

Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore vs. M/S Khoday India Ltd., Bangalore

In the result, ITA 489/Bang/2023 is dismissed as withdrawn and ITA No

ITA 534/BANG/2023[2014-15]Status: DisposedITAT Bangalore06 Sept 2023AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Subramanian S., Addl.CIT(DR)(ITAT), BengaluruFor Respondent: Shri Gopalkrishna, AR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.489 & 534/Bang/2023 Assessment year : 2014-15 The Deputy Commissioner Vs. M/s. Khoday India Ltd., Brewery House, 7th Mile, of Income Tax, Central Circle 1(1), Kanakapura Road, Doddakallasandra, Bengaluru. Bengaluru – 560 062. PAN: AAACK 6734C APPELLANT RESPONDENT Appellant by : Shri Subramanian S., Addl.CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Gopalkrishna, AR Date of hearing : 05.09.2023 Date of Pronouncement : 06.09.2023 O R D E R Per Laxmi Prasad…

Deputy Commissioner of Income-Tax, Central Circle-1(1), Bengaluru vs. M/S. Khoday India Ltd., Bengaluru

In the result, ITA 489/Bang/2023 is dismissed as withdrawn and ITA No

ITA 489/BANG/2023[2014-15]Status: DisposedITAT Bangalore06 Sept 2023AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Subramanian S., Addl.CIT(DR)(ITAT), BengaluruFor Respondent: Shri Gopalkrishna, AR

Section 14A

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(3), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 385/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Sept 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Saravanan B., CIT(DR)(ITAT), Bengaluru

Section 14ASection 32Section 36(1)Section 36(1)(iii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 MFAR Developers Private Ltd., Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Saravanan B., CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.08.2023 Date of Pronouncement : 06.09.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the as…

M/S Eternal Heart Care Centre & Research Institute Pvt. Ltd., 3A, Jagatpura Road, Near Jawahar Circle, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, appeal filed by the assessee is allowed

ITA 263/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Parwal, CA &For Respondent: Shri James Kurian, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 271A

…1 M/S. ENTERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD VS PR. CIT, JAIPIR 2 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA No. 263/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Eternal Heart Care Centre & cuke Pr. CIT Research Institute Pvt. Ltd. Vs. Jaipur -2 3A, Jagatpura Road, Near Jawahar Circle, Jaipur- 302 017 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCE 0560…

Smart Hydel Power Ltd, Mumbai vs. The Assistant Commissioner of Income Tax Circle 14(3)(2), Mumbai

In the result, the appeal of the assessee is al

ITA 1951/MUM/2023[2017-2018]Status: DisposedITAT Mumbai05 Sept 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Smart Hydel Power Ltd. The Acit Circle 14(3)(2), 513/A, 5Th Floor, Kohinoor City, 455, 4Th Floor, Aayakar Bhavan, Kirol Road, Kurla (West) Vs. Maharishi Karve Road, Mumbai-400070. Mumbai-400020. Pan No. Aaxcs 0696 Q Appellant Respondent

For Appellant: NoneFor Respondent: Mr. Nayanjyoti Nath, CIT-DR

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2017-18 Smart Hydel Power Ltd. The ACIT Circle 14(3)(2), 513/A, 5th floor, Kohinoor City, 455, 4th floor, Aayakar Bhavan, Kirol Road, Kurla (West) Vs. Maharishi Karve Road, Mumbai-400070. Mumbai-400020. PAN No. AAXCS 0696 Q Appellant Respondent Assessee by : None Revenue by : Mr. Nayanjyoti Nath, CIT-DR Date of Hearing : 04/09/2023 Date of pronouncement : 05/09/2023 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assesse…

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 395/BANG/2023[2014-15]Status: DisposedITAT Bangalore31 Aug 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Appellant: Ms. Richa B, CAFor Respondent: Shri. Aseem Sharma, CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Bharat Electronics Limited, Vs. The ACIT, LTU, Registered Office, Circle – 1, Outer Ring Road Nagawara, Bengaluru. Bangalore – 560 045. PAN : AAACB 5985 C APPELLANT RESPONDENT Assessee by : Ms. Richa B, CA Revenue by : Shri. Aseem Sharma, CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.08.2023 Date of Pronouncement : 30.08.2023 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed again…

M/S Keti Construction Ltd., Indore vs. Theacit Central-2, Indore

ITA 119/IND/2023[2012-13]Status: DisposedITAT Indore31 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2012-13 Keti Constructions Dcit (Central) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaack6893Q Assessee By Shri Soumya Bumb, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 29.08.2023 Date Of Pronouncement 31.08.2023

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2012-13 Keti Constructions DCIT (CENTRAL) Limited, Indore. बनाम/ 31/6,Vatsalya Chambers, Sneh Nagar Main Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AAACK6893Q Assessee by Shri Soumya Bumb, AR Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 29.08.2023 Date of Pronouncement 31.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 7.03.2023 passed by lear…