PCIT v. IL & FS Energy Development Company Ltd.

2017 SCC OnLine DEL 9893High Court2017#2043 most cited

What is PCIT v. IL & FS Energy Development Company Ltd. authority for?

No disallowance under Section 14A of the Income Tax Act, 1961 can be made for expenditure related to exempt income if the assessee has not earned any such exempt income.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

PCIT v. IL & FS Energy Development Company Ltd. · Section 14A · Income Tax Act 1961 · disallowance of expenditure · exempt income · no exempt income · actual exempt income · Delhi High Court

Also reported as

297 CTR 452

Sections most often in play

Section 115JBSection 14ASection 1961Section 35ADSection 35AD(7B)Section 143(3)Section 32(1)Section 35AD(7A)

Issues it is cited on

section 2(19aa)section 35adsection 9(1)(ii)commercial substancenav methodresulting companytransferee companytransferor companydcf methodstrategic investmentscheme of arrangementsection 14a disallowance

Judgments citing PCIT v. IL & FS Energy Development Company Ltd.

SREELEATHERS LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 8(2),, KOLKATA

ITA 1806/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Oct 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumar

Section 1Section 119Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No. 1806/KOL/2025 (A.Y. 2017-2018) Sreeleathers Limited IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1806/KOL/2025 Assessment Year: 2017-2018 Sreeleathers Limited,................................................Appellant 6, Tottee Lane, Kolkata-700016 [PAN:AABCC2682E] -Vs.- Deputy Commissioner of Income Tax,................Respondent Circle-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Shri S.B. Ch…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LTD),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 8(1), MUMBAI

In the result, the appeals filed by the assessee are\nallowed, and the appeal filed by the Revenue is dismissed

ITA 5423/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21
Section 132Section 153A

…sence of exempt income:\n- CIT vs. Chettinad Logistics (P) Ltd (supra)\n- Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633\n(Mad.)\n- Kamat Hotels (India) Ltd. vs. DCIT [ITA No.\n7083(Mum) of 2014]\n- PCIT vs. IL & FS Energy Development Company Ltd.\n[2017] 297 CTR 452 (Del. HC)\n125. Before us ld. DR on each and every additions /\ndisallowances qua each of the issues has referred to\nvarious observations of the ld. AO and the ld. CIT(A)\nwherein the issue has been decided against the assessee.\nHis arguments shall be dealt by deciding each and every\nissue.\n126. Ld. CIT DR has summarized her entire arguments…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LIMITED ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -8(1), MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…the absence of exempt income: CIT vs. Chettinad Logistics (P) Ltd (supra) - Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633 - (Mad.) - Kamat Hotels (India) Ltd. vs. DCIT [ITA No. 7083(Mum) of 2014] PCIT vs. IL & FS Energy Development Company Ltd. - [2017] 297 CTR 452 (Del. HC) 125. Before us ld. DR on each and every additions / disallowances qua each of the issues has referred to various observations of the ld. AO and the ld. CIT(A) wherein the issue has been decided against the assessee. His arguments shall be dealt by deciding each and every issue. 126. Ld. CIT DR has summarized her entire arguments in he…

DCIT CENTRAL CIRCLE 8(1), MUMBAI vs. MAHADHAN AGRITECH LIMITED, PUNE

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…the absence of exempt income: CIT vs. Chettinad Logistics (P) Ltd (supra) - Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633 - (Mad.) - Kamat Hotels (India) Ltd. vs. DCIT [ITA No. 7083(Mum) of 2014] PCIT vs. IL & FS Energy Development Company Ltd. - [2017] 297 CTR 452 (Del. HC) 125. Before us ld. DR on each and every additions / disallowances qua each of the issues has referred to various observations of the ld. AO and the ld. CIT(A) wherein the issue has been decided against the assessee. His arguments shall be dealt by deciding each and every issue. 126. Ld. CIT DR has summarized her entire arguments in he…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX(APPEAL)--50, MUMAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…the absence of exempt income: CIT vs. Chettinad Logistics (P) Ltd (supra) - Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633 - (Mad.) - Kamat Hotels (India) Ltd. vs. DCIT [ITA No. 7083(Mum) of 2014] PCIT vs. IL & FS Energy Development Company Ltd. - [2017] 297 CTR 452 (Del. HC) 125. Before us ld. DR on each and every additions / disallowances qua each of the issues has referred to various observations of the ld. AO and the ld. CIT(A) wherein the issue has been decided against the assessee. His arguments shall be dealt by deciding each and every issue. 126. Ld. CIT DR has summarized her entire arguments in he…

MAHADHAN AGRITECH LIMITED (FORMERLY KNWON AS SMARTECH TECHNOLOGIES LTD ) ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-MUMBAI-50, MUMBAI

In the result, the appeals filed by the assessee are\nallowed, and the appeal filed by the Revenue is dismissed

ITA 2228/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17
Section 132Section 153A

…sence of exempt income:\n- CIT vs. Chettinad Logistics (P) Ltd (supra)\n- Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633\n(Mad.)\n- Kamat Hotels (India) Ltd. vs. DCIT [ITA No.\n7083(Mum) of 2014]\n- PCIT vs. IL & FS Energy Development Company Ltd.\n[2017] 297 CTR 452 (Del. HC)\n125. Before us ld. DR on each and every additions /\ndisallowances qua each of the issues has referred to\nvarious observations of the ld. AO and the ld. CIT(A)\nwherein the issue has been decided against the assessee.\nHis arguments shall be dealt by deciding each and every\nissue.\n126. Ld. CIT DR has summarized her entire arguments…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTECH TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-MUMBAI.50, MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…the absence of exempt income: CIT vs. Chettinad Logistics (P) Ltd (supra) - Redington (India) Ltd. vs. ACIT [2017] 392 ITR 633 - (Mad.) - Kamat Hotels (India) Ltd. vs. DCIT [ITA No. 7083(Mum) of 2014] PCIT vs. IL & FS Energy Development Company Ltd. - [2017] 297 CTR 452 (Del. HC) 125. Before us ld. DR on each and every additions / disallowances qua each of the issues has referred to various observations of the ld. AO and the ld. CIT(A) wherein the issue has been decided against the assessee. His arguments shall be dealt by deciding each and every issue. 126. Ld. CIT DR has summarized her entire arguments in he…

MCLEOD RUSSEL INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA

The appeals of the assessee are partly allowed

ITA 458/KOL/2022[2018-2019]Status: DisposedITAT Kolkata17 Jun 2025AY 2018-2019

Bench: the due date of filing of return under Section 139(1) of the Act.

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 454/Kol/2022 (Assessment Year 2017-18) I.T.A. No. 458/Kol/2022 (Assessment Year 2018-19) Mcleod Russel India Ltd., Four Mangoe Lane, Surendra Mohan Ghosh Sarani, Kolkata - 700001 [PAN: AAACE6918J] …..…….…...……………..... Appellant vs. ACIT, Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 .................................. Respondent Appearances by: Assessee represented by : Priyanka Salpuria, AR Department represented by : Praveen Kishore,…

MECLEOD RUSSEL INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

The appeals of the assessee are partly allowed

ITA 454/KOL/2022[2017-2018]Status: DisposedITAT Kolkata17 Jun 2025AY 2017-2018

Bench: the due date of filing of return u/s 139(1) of the Act.

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 454/Kol/2022 (Assessment Year 2017-18) I.T.A. No. 458/Kol/2022 (Assessment Year 2018-19) Mcleod Russel India Ltd., Four Mangoe Lane, Surendra Mohan Ghosh Sarani, Kolkata - 700001 [PAN: AAACE6918J] …..…….…...……………..... Appellant vs. ACIT, Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 .................................. Respondent Appearances by: Assessee represented by : Priyanka Salpuria, AR Department represented by : Praveen Kishore,…

ACIT-8(1)(1), MUMBAI, MUMBAI vs. RELIANCE RETAIL LTD, MUMBAI

In the result, appeal by the revenue is dismissed and cross objection by the assessee is allowed for statistical purposes

ITA 4251/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Madhur Agarwal, Advocate, Shri NimeshFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 115JSection 143(3)Section 14A

…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: 2018-19 Assistant Commissioner of Reliance Retail Ltd., Income Tax – 8(1)(1), 3rd Floor, Court House, Mumbai Lokmanya Tilak Marg, Vs. Dhobi Talao, Mumbai – 400 002 (PAN : AABCR1718E) (Appellant) (Respondent) CO No.194/Mum/2024 (Arising out of ITA 4251/Mum/2024) Assessment Year: 2018-19 Reliance Retail Ltd., Assistant Commissioner of 3rd Floor, Court House, Income Tax – 8(1)(1), Lokmanya Tilak Marg, Mumbai Dhobi Talao, Vs. Mumbai – 400 002 (PAN :…

ACIT, CIRCLE 1(1), TRIVANDRUM, TRIVANDRUM vs. HLL LIFECARE LTD, TRIVANDRUM

In the result, the Special Bench decision in the case of Cheminvest

ITA 321/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Dec 2024AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt.Leena Lal, Senior ARFor Respondent: --- None ---
Section 14A

…arned Counsel of the assessee submitted that disallowance u/s 14A of the Act, was made despite assessee having claimed no exempt income. Relying on the judgment of the Hon’ble Delhi High Court in the case of Pr.CIT v. IL&FS Energy Development Corporation Ltd. 297 CTR 452 and that of the Madras High Court in the case of Redington (India) Pvt. Ltd. V. CIT (2016) 97 CCH 219, learned AR submitted that there could not be a disallowance u/s 14A of the Act, when there was no exempt income claimed by an assessee. Per contra, learned Departmental Representative relying on CBDT Circular No.5/2014 dated 11th February, 2014,…

M/S LONGVIEW TEA CO. LTD.,KOLKATA vs. DCIT, CIR. -6(1), KOLKATA

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

ITA 130/KOL/2024[2014-15]Status: DisposedITAT Kolkata02 Aug 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 130/Kol/2024 Assessment Year : 2014-15 M/s. Longview Tea Co. Ltd. vs DCIT, Circle-6(1), Kolkata PAN: AAACL 5564 F Appellant Respondent Date of Hearing 05.06.2024 Date of Pronouncement 02.08.2024 For the Assessee Shri Siddarth Jhajharia, FCA For the Revenue Shri Supriya Pal, Addl. CIT, DR ORDER Per Sonjoy Sarma, JM: The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre [hereinafter the “ld.…

THRRILL PARK LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX -APPEALS, DELHI

ITA 316/MUM/2024[2018-2019]Status: DisposedITAT Mumbai27 May 2024AY 2018-2019
Section 10(35)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 316/MUM/2024 (Assessment Year : 2018-19) Vs. Income Tax Department, National E-Assessment Centre, Thrrill Park Limited 9th Floor, Lotus Business Park, New Link Road, Andheri West, Mumbai 400053. (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement 11(3)1 Aayakar Bhavan, M.K.Road, Mumbai 400020. PAN/GIR No. AACCT7914M (Respondent) Shri. Mahesh O. Rajora Shri. P.D. Chougule (Addl. CIT) SR 21/05/2024 27/05/2024 आदेश / O R DER PER AMIT SHUKLA (J.M)…

PRADIPTA KUMAR PARIDA DCIT321, MUMBAI vs. KAIL LIMITED, MUMBAI

ITA 4669/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 May 2024AY 2014-15
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.4669/Mum/2023 (Assessment Year : 2014-15) Pradipta Kumar Parida Vs. Kail Limited DCIT 321 17th Floor, C Wing Room No.608, 6th Floor Mittal Court Aayakar Bhavan Nariman Point M.K. Road, Mumbai 400 021 Maharashtra-400 020 PAN/GIR No.AAACK7417L (Appellant) (Respondent) Assessee by None Revenue by Shri Biswanath Das Date of Hearing 14/05/2024 Date of Pronouncement 17/05/2024 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against…

ITO, WARD-5(1), KOLKATA vs. M/S VISHNU DISTRIBUTORS PVT LTD, KOLKATA

In the result, the appeal of the Revenue is devoid of any merit, hence dismissed

ITA 50/KOL/2022[2012-13]Status: DisposedITAT Kolkata20 May 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 50/Kol/2022 Assessment Year: 2012-2013

Section 131Section 14ASection 68

…ITA No. 50/KOL/2022 (A.Y. 2012-2013) Vishnu Distributors Pvt. Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 50/KOL/2022 Assessment Year: 2012-2013 Income Tax Officer,……………………………… Appellant Ward-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Vishnu Distributors Pvt. Limited,…. Respondent Room No. 54, 5/1, Clive Row, (2nd Floor) Kolkata-700001 [PAN:AADCV0543P] Appearances by: Shri P.P. Barman, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Shri Manoj Kataruk…

BRETT ENTERPRISES PRIVATE LIMITED,MUMBAI vs. DCIT 1(1)(1), MUMBAI

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

ITA 4207/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary: A.Y :2017-18

For Appellant: Shri Sunil HirawatFor Respondent: Shri Ashok Kumar Ambastha
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER : A.Y :2017-18 Brett Enterprises Private Limited, Vs. DCIT 1(1)(1),Mumbai 2-A, Kitab Mahal, Room No.533, 5th Floor, 192 Dr.DN Road, Aaykar Bhavan, M.K. Road, Mumbai 400 001 Mumbai – 400 020 (Respondent) PAN :AAACB-6140-K (Appellant) Appellant by : Shri Sunil Hirawat Respondent by : Shri Ashok Kumar Ambastha Date of Hearing : 22/04/2024 Date of Pronouncement : 30/04/2024 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challen…

KRISHAK BHARTI COOPERATIVE LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, assessee’s appeals for A

ITA 478/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Feb 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 143(3)Section 14A

…1 ITA Nos. 477, 478, 1042 & 1043/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER A.Y. 2017-18 & A.Y. 2018-19 M/s Krishak Bharti Cooperative Ltd., Vs ACIT, Central Circle-30, A-60, Kailash Colony, New Delhi. New Delhi-110048 PAN- APPELLANT RESPONDENT AND A.Y. 2017-18 & A.Y. 2018-19 ACIT, Central Circle-30, Vs M/s Krishak Bharti Cooperative Ltd., New Delhi. A-60, Kailash Colony, New Delhi-110048 PAN- APPELLANT RESPONDENT Assessee represented by KVSR Krishna, CA & Shri Aman Goel, CA Department re…

KRISHAK BHARATI COOPERATIVE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE 30, NEW DELHI

In the result, assessee’s appeals for A

ITA 477/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Feb 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 143(3)Section 14A

…1 ITA Nos. 477, 478, 1042 & 1043/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER A.Y. 2017-18 & A.Y. 2018-19 M/s Krishak Bharti Cooperative Ltd., Vs ACIT, Central Circle-30, A-60, Kailash Colony, New Delhi. New Delhi-110048 PAN- APPELLANT RESPONDENT AND A.Y. 2017-18 & A.Y. 2018-19 ACIT, Central Circle-30, Vs M/s Krishak Bharti Cooperative Ltd., New Delhi. A-60, Kailash Colony, New Delhi-110048 PAN- APPELLANT RESPONDENT Assessee represented by KVSR Krishna, CA & Shri Aman Goel, CA Department re…

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. KRISHAK BHARATI COOPERATIVE LTD, DELHI

In the result, assessee’s appeals for A

ITA 1043/DEL/2023[2018]Status: DisposedITAT Delhi12 Feb 2024

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 143(3)Section 14A

…1 ITA Nos. 477, 478, 1042 & 1043/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER A.Y. 2017-18 & A.Y. 2018-19 M/s Krishak Bharti Cooperative Ltd., Vs ACIT, Central Circle-30, A-60, Kailash Colony, New Delhi. New Delhi-110048 PAN- APPELLANT RESPONDENT AND A.Y. 2017-18 & A.Y. 2018-19 ACIT, Central Circle-30, Vs M/s Krishak Bharti Cooperative Ltd., New Delhi. A-60, Kailash Colony, New Delhi-110048 PAN- APPELLANT RESPONDENT Assessee represented by KVSR Krishna, CA & Shri Aman Goel, CA Department re…

DCIT,CENTRAL CIRCLE-30, NEW DELHI vs. KRISHAK BHARATI COOPERATIVE LTD., DELHI

In the result, assessee’s appeals for A

ITA 1042/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Feb 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 143(3)Section 14A

…1 ITA Nos. 477, 478, 1042 & 1043/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER A.Y. 2017-18 & A.Y. 2018-19 M/s Krishak Bharti Cooperative Ltd., Vs ACIT, Central Circle-30, A-60, Kailash Colony, New Delhi. New Delhi-110048 PAN- APPELLANT RESPONDENT AND A.Y. 2017-18 & A.Y. 2018-19 ACIT, Central Circle-30, Vs M/s Krishak Bharti Cooperative Ltd., New Delhi. A-60, Kailash Colony, New Delhi-110048 PAN- APPELLANT RESPONDENT Assessee represented by KVSR Krishna, CA & Shri Aman Goel, CA Department re…

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