How many judgments cite PCIT v. Oil Industry Development Board?

120 judgments on BharatTax cite PCIT v. Oil Industry Development Board (103 Taxmann.com 326), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. Oil Industry Development Board come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 250, Section 37(1), Section 115JB.

PCIT v. Oil Industry Development Board

103 Taxmann.com 326Supreme Court of India2019#879 most cited

What is PCIT v. Oil Industry Development Board authority for?

Disallowance under section 14A of the Income-tax Act, 1961, is not permissible in the absence of any exempt income.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Oil Industry Development Board · section 14A · exempt income · disallowance · section 143(3) · section 115JB

Also reported as

262 Taxmann 102

Sections most often in play

Section 14A Section 143(3)Section 8D Section 250 Section 37(1)Section 115JB Section 43B Section 144B

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 36(l)(va)section 92b(1)section 36(l)(iii)section 92(1)amp expenditure r&d expenditure section 36(l)section 10(33)section 92ba

Judgments citing PCIT v. Oil Industry Development Board

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…

DCIT-6(1)(1), Mumbai vs. M/S. Essar House Pvt Ltd., Mumbai

In the result, the appeal on this ground is Allowed

ITA 1924/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 Dy. Cit-6(1)(1), M/S Essar House Pvt. Ltd., Room No. 504, 5Th Floor, 11, Essar House, K.K. Vs. Aayakar Bhavan, M.K. Road, Marg, Mahalaxmi, Mumbai-400020. Mumbai-400034. Pan No. Aaacj 2883 P Appellant Respondent

For Appellant: NoneFor Respondent: Mr. Biswanath Das, CIT-DR

Section 14Section 14A

…case laws:- 1. GVK Projects and Technical Services Ltd. (2019) 106 1. GVK Projects and Technical Services Ltd. (2019) 106 1. GVK Projects and Technical Services Ltd. (2019) 106 Taxmann.com 181 (SC) Taxmann.com 181 (SC) 2. Oil Industry Development Board (2019) 103 Taxmann.com 326 2. Oil Industry Development Board (2019) 103 Taxmann.com 326 2. Oil Industry Development Board (2019) 103 Taxmann.com 326 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 4. State Bank of Patiala…

Girnar Software Private Limited, 6Th Floor, Jaipur Textile Market, B-2, Near Model Town, Malviya Nagar, Jaipur vs. PCIT – 2, Jaipur, New Central Revenue Building

In the result, the appeal of the assessee is allowed

ITA 330/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri PC Parwal, CAFor Respondent: Shri Arvind Kumar (CIT)

Section 142(1)Section 143(2)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 330/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Girnar Software Pvt. Ltd., The PCIT-2, 6th Floor, Jaipur Textile Market, Vs. Jaipur. B-2, Near Model Town, Malviya Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCG 7277 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Career Point Limited, Kota, Rajasthan vs. Principal Commissioner of Income Tax, Udaipur, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)

Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 242/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Career Point Limited, The Principal Commissioner of Vs. 112-B, Shakti Nagar, Income-tax, Kota. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCC 4963 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA & Shri…

Shri Gopal Prasad Agrawal, Raipur vs. Income Tax Officer, Ward 2(2), Raipur

In the result, appeal of the assessee is partly allowed

ITA 86/RPR/2022[2014-15]Status: DisposedITAT Raipur11 Jul 2023AY 2014-15

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Choudhary N.C.Roy, Sr. DR

Section 14Section 14ASection 263

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.86/RPR/2022 (Assessment Years: 2014-2015) Shri Gopal Prasad Agrawal, Vs Income Tax Officer, Near Maharashtra Manda, Ward-2(2), Raipur (C.G.) Choubey Colony, Raipur (C.G.) PAN No. :AEDPA 0380 A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Prafulla Pendse, CA धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Shri Choudhary N.C.Roy, Sr. DR सुििा…

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

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

ITA 398/HYD/2022[2012-13]Status: DisposedITAT Hyderabad16 May 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 40Section 40(1)(ia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.398/Hyd/2022 Assessment Year: 2012-13 M/s. Harshini EPC Private Vs. The Income Tax Officer, Limited, Ward – 2(3), C/o. P. Murali & Co., Hyderabad. Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad – 500082. PAN : AABCC9335N. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri M. Naveen Kumar Date of hearing: 27.04.2023 Date of pronouncement: 16.05.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the as…

Asstt. Commissioner of Income-Tax, Central Circle-1, Jaipur vs. M/S Manglam Build Developers Ltd, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 373/JPR/2022[2013]Status: DisposedITAT Jaipur24 Apr 2023

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT) fu/kZkfjrh dh vksj ls@

Section 133ASection 14A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 373/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2013-14 cuke The ACIT, M/s Manglam Build Developers Ltd. 6th Floor, Apex Mall, Tonk Road, Central Circle-1, Vs. Lal Kothi, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 4862 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Shri James Kurian (CIT) fu/kZkfjrh…

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. Deputy Commissioner of Income Tax-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. The ACIT-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 144C(13)Section 144C(8)

M/S. Computer Sciences Corporation India Private Limited, Indore vs. The Asst. Commissioner of Income Tax-2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 144C(13)Section 144C(8)

M/S Sgepl Infrastructure Pvt. Ltd., Raipur vs. Deputy/Assistant Commissioner of Income Tax, Circle-3(1), Raipur

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 28/RPR/2023[2014-15]Status: DisposedITAT Raipur22 Mar 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.28/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Sgepl Infrastructure Private Limited (Private Limited Company) (Earlier Known As Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) Pan : Aajcs6322H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.28/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/s. SGEPL Infrastructure Private Limited (Private Limited Company) (Earlier known as Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) PAN : AAJCS6322H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Bikram Jain, CA Rev…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Section 143(3)Section 14A

ITO Ward - 16(3), New Delhi vs. Masterway Consultants Limited, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 484/DEL/2021[2015-16]Status: DisposedITAT Delhi30 Nov 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 484/Del/2021 (A.Y 2015-16)

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)

…1 ITO Vs. Masterway consultants Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 484/DEL/2021 (A.Y 2015-16) ITO Masterway Consultants Ltd. Vs. C-138, Naraina Industrial Ward-16(3) Area, Phase-1, New Delhi New Delhi PAN: AAHCM0738M (APPELLANT) Appellant by Sh. Upvan Gupta, Adv Respondent by Sh. Amit Shukla, Sr DR Date of Hearing 28.11.2022 Date of Pronouncement 30.11.2022 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 13/03/2020 of th…

The DCIT, Circle-1(1)(2), Ahmedabad vs. M/S. Clp India Pvt. Ltd., Ahmedabad

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

ITA 290/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2015-16

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri James Kurian, CIT-DR

Section 115JSection 143(3)Section 14A

…he Revenue was also dismissed by the Hon’ble Supreme Court on 02/07/2018 which is reported in [2018] 95 Taxmann.com 250. The Ld. CIT(A) also followed dismissal of SLP on disallowance of Section 14A in the case of PCIT vs. Oil Industry Development Board [2019] 103 Taxmann.com 326. Respectfully following the above judicial pronouncements and facts of the assessee’s case, the Ld. CIT(A) deleted the disallowance of Rs. 21,07,73,322/- made u/s. 14A of the Act and also in the Book Profit u/s. 115JB of the Act. Therefore the same does not require any interference. I.T.A No. 290/Ahd/2020 A.Y. 2015-16 Page No 9 DCIT vs.…

M/S M/S Nav Bharat Press, Raipur (Cg) vs. The Asstt. Commissioner of Income Tax 3(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 6/BIL/2017[2013-14]Status: DisposedITAT Raipur31 Oct 2022AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.06/Rpr/2017 & आयकर अऩीऱ सं./Ita No.162/Rpr/2019 (ननधाारण वषा / Assessment Year :2013-2014 & 2015-2016) M/S Nava Bharat Press, Vs Acit, Cirlce-3(1), Raipur Press Complex, G.E.Road, Raipur (C.G.) Pan No. : Aadfn 0350 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Mahavir Atal & Shri Sudhir Baheti, CAsFor Respondent: Shri G.N.Singh, Sr. DR

Section 14ASection 36Section 36(1)(iii)Section 36(1)(va)

…any exempt income , disallowance under section 14A of any amount was not permissible. The departmental SLP filed against such judgment has been rejected on 8th Feb, 2019 by Hon. Apex Court as reported as Principle CIT Vs. Oil Industry Development Board [2019] 103 Taxmann.com 326 (SC)/ [2019] 262 Taxmann.com 102 (SC). 3. Delhi High Court in the case of CIT Vs. GVK Projects & Technical Services Ltd [2019] 106 Taxmann.com 180 ( Delhi) has noted that Assessing officer proceeded to calculate disallowance under section 14A on the basis of investment made by Assessee. Hon. ITAT opined that in the absence of any exempt i…

ACIT Circle 10(1), Delhi vs. Hero Future Energies Pvt. Ltd., Delhi

In the result, the appeal of the Revenue stands partly allowed for

ITA 1986/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2022AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2017-18]

Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2017-18] DCIT, M/s Hero Future Energies Pvt. Circle-2(1), Ltd. Room No.389-A, IIIrd Floor, Vs 201, First Floor, Okhla Industrial C.R. Building, I.P. Estate, Estate, Phase-III, Tehkhand, Delhi-110002 South East Delhi, Delhi-110020 PAN-AADCJ1119P Revenue Assessee Revenue by Sh. Pradeep Gautam, Sr. DR Assessee by Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Date of Hearing 17.10.2022 Date of Pronouncement 20.10.2022 ORDER PER SHAMIM YAHYA, AM…

ACIT Circle 10(1), Delhi vs. Hero Wind Energy Pvt. Ltd., Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 1983/DEL/2021[2017-18]Status: DisposedITAT Delhi19 Oct 2022AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2017-18]

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2017-18] DCIT, M/s Hero Wind Energy Pvt. Ltd. Circle-2(1), 201, Third Floor, Room No.389-A, IIIrd Floor, Vs Okhla Industrial Estate, Phase-III, C.R. Building, I.P. Estate, Delhi-110020 Delhi-110002 PAN-AADCH1677G Revenue Assessee Revenue by Sh. Pradeep Gautam, Sr. DR Assessee by Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Date of Hearing 17.10.2022 Date of Pronouncement 19.10.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the Revenue is…

DCIT 3(2) (1), Mumbai vs. M/S. Mukund Ltd, Mumbai

Accordingly, ground no 3 is allowed

ITA 1794/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2022AY 2017-18

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Raj Mehta(ACA), A.RFor Respondent: Smt. Sonia Kumar, D.R

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2017-18 DCIT- 3(2)(1), M/s. Mukand Limited, 3rd Floor, Bajaj Bhavan, Room No.674, 6th Floor, Vs. Jamnalal Bajaj Marg, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 PAN: AAACM5008R (Appellant) (Respondent) Present for: Assessee by : Shri Raj Mehta(ACA), A.R. Shri Alpesh Dharod (FCA), A.R. Revenue by : Smt. Sonia Kumar, D.R. Date of Hearing : 24 . 05 . 2022 Date of Pronouncement : 31 . 05 . 2022 O R D E R Per : Kuldi…

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…