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 14ASection 143(3)Section 8DSection 250Section 37(1)Section 115JBSection 43BSection 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 expenditurer&d expendituresection 36(l)section 10(33)section 92ba

Judgments citing PCIT v. Oil Industry Development Board

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Tmf Holding Ltd., Mumbai vs. Pr. CIT -1, Mumbai

ITA 1628/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bletmf Holdings Ltd., V. Pr.Cit – 1 {Formerly Known As Tata Motors Finance Ltd.,} 3Rd Floor, Room No. 330 10Th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-Iii Mumbai - 400020 Nariman Point, Mumbai Pan: Aacct4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee By : Department By : Shri S.N. Kabra

For Appellant: Department byFor Respondent: Shri S.N. Kabra
Section 115JSection 143(3)Section 14ASection 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER TMF Holdings Ltd., v. Pr.CIT – 1 {Formerly Known as Tata Motors Finance Ltd.,} 3rd Floor, Room No. 330 10th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-III Mumbai - 400020 Nariman Point, Mumbai PAN: AACCT4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee by : Department by : Shri S.N. Kabra Date of Hearing : 28.01.2022 Date of Pronouncement : 22.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee…

Gujarat Pipavav Ports Ltd., Mumbai vs. ITO -14(1)(1), Mumbai

In the result appeal of the assessee for A

ITA 3361/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Mar 2022AY 2015-16
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Gujarat Pipavav Port Vs. Income Tax Officer- Limited 14(1)(1) 301, Trade Centre 431, Aayakar Bhavan Bandra-Kurla Complex M.K.Road, Mumbai- 400 Bandra (East) 020 Mumbai – 400 051 PAN/GIR No.AAACG6975B (Appellant) .. (Respondent) Income Tax Officer- Vs. M/s. Gujarat Pipavav Port 14(1)(2) Limited 460, 4th Floor, 301, Trade Centre Aayakar Bhavan Bandra-Kurla Complex M.K.Road, Mumbai- 400 Bandra (East) 020 Mumbai – 400 051 PAN/GIR No.AAACG6975B (Appellant) .. (Respondent) Ass…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 146/BANG/2021[2017-18]Status: DisposedITAT Bangalore31 Jan 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…a disallowance is with reference to exempt income earned and not otherwise. (i) Pr.Commissioner of Income Tax V. GVK Project & Technical Services Ltd (2019) 106 Taxmann.com 161 (SC). (ii) Pr.Commissioner of Income Tax V. Oil Industry Development Board (2019) 103 Taxmann.com 326 (SC). (iii)Pr.Commissioner of Income Tax, Patiala V. State Bank of Patiala (2018) 99 Taxmann.com 286 (SC). (iv) Commissioner of Income Tax V. Reliance Industries Ltd (2019) 102 Taxmann.com 52 (SC). (v) Pr.Commissioner of Income Tax-2 V. Caraf Builders & Constructions (P) Ltd (2019) 112 Taxmann.com 322 (SC) (vi) CCI Ltd V. JCIT, Udupi Rang…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 145/BANG/2021[2015-16]Status: DisposedITAT Bangalore31 Jan 2022AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…a disallowance is with reference to exempt income earned and not otherwise. (i) Pr.Commissioner of Income Tax V. GVK Project & Technical Services Ltd (2019) 106 Taxmann.com 161 (SC). (ii) Pr.Commissioner of Income Tax V. Oil Industry Development Board (2019) 103 Taxmann.com 326 (SC). (iii)Pr.Commissioner of Income Tax, Patiala V. State Bank of Patiala (2018) 99 Taxmann.com 286 (SC). (iv) Commissioner of Income Tax V. Reliance Industries Ltd (2019) 102 Taxmann.com 52 (SC). (v) Pr.Commissioner of Income Tax-2 V. Caraf Builders & Constructions (P) Ltd (2019) 112 Taxmann.com 322 (SC) (vi) CCI Ltd V. JCIT, Udupi Rang…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 144/BANG/2021[2014-15]Status: DisposedITAT Bangalore31 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…a disallowance is with reference to exempt income earned and not otherwise. (i) Pr.Commissioner of Income Tax V. GVK Project & Technical Services Ltd (2019) 106 Taxmann.com 161 (SC). (ii) Pr.Commissioner of Income Tax V. Oil Industry Development Board (2019) 103 Taxmann.com 326 (SC). (iii)Pr.Commissioner of Income Tax, Patiala V. State Bank of Patiala (2018) 99 Taxmann.com 286 (SC). (iv) Commissioner of Income Tax V. Reliance Industries Ltd (2019) 102 Taxmann.com 52 (SC). (v) Pr.Commissioner of Income Tax-2 V. Caraf Builders & Constructions (P) Ltd (2019) 112 Taxmann.com 322 (SC) (vi) CCI Ltd V. JCIT, Udupi Rang…

Tanglin Developments Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, assessee’s appeals are allowed

ITA 143/BANG/2021[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Jairam Raipura, CIT(DR OSD)
Section 43A

…a disallowance is with reference to exempt income earned and not otherwise. (i) Pr.Commissioner of Income Tax V. GVK Project & Technical Services Ltd (2019) 106 Taxmann.com 161 (SC). (ii) Pr.Commissioner of Income Tax V. Oil Industry Development Board (2019) 103 Taxmann.com 326 (SC). (iii)Pr.Commissioner of Income Tax, Patiala V. State Bank of Patiala (2018) 99 Taxmann.com 286 (SC). (iv) Commissioner of Income Tax V. Reliance Industries Ltd (2019) 102 Taxmann.com 52 (SC). (v) Pr.Commissioner of Income Tax-2 V. Caraf Builders & Constructions (P) Ltd (2019) 112 Taxmann.com 322 (SC) (vi) CCI Ltd V. JCIT, Udupi Rang…

DCIT, New Delhi vs. M/S Futurz Next Services Ltd., New Delhi

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

ITA 3556/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jan 2022AY 2011-12
For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Satpal Gulati, CIT, DR
Section 132Section 142Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Vs. Futurz Next Services Ltd., Central Circle-29, FA-45, Shivaji Enclave, New Delhi. New Delhi. PAN: AABCJ7692K (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Aasish Goel, CA Revenue by : Shri Satpal Gulati, CIT, DR Date of Hearing : 28.10.2021 Date of Pronouncement : 04.01.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 17th March, 2016…

Dy CIT -CC-1(4), Mumbai vs. M/S. Marine Drive Hospitality & Realty P. Ltd., Mumbai

In the result, appeal by the Revenue is dismissed

ITA 706/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Dec 2021AY 2017-18

Bench: Shri G.S.Pannu & Shri Vikas Awasthyआअसं. 706/मुं/2021("न. व .2017-18) Dy. Commissioner Of Income Tax, Central Circile 1(4),Mumbai 9Th Floor, 902, Pratistha Bhavan, Old Cgo Building(Annexe) Mumbai 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Marine Drive Hospitality & Realty Pvt. Ltd. Ground Floor, D.B. House,Gen.A.K.Vaidya Marg, Goregaon, Mumbai – 400 063 Pan: Aaccn-1891-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Mahesh Akhade, Cit-Dr ""तवाद" "वारा/Respondent By : Shri Kapil Bohra,Ca सुनवाई क" "त"थ/ Date Of Hearing : 02/12/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 17/ 12/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-47, Mumbai [In Short ‘The Cit(A)] Dated 11/03/2020 For The Assessment Year 2017-18. The Solitary Issue Raised

For Appellant: Shri Mahesh Akhade, CIT-DRFor Respondent: Shri Kapil Bohra,CA
Section 14A

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी”, मुंबई "ी जी.एस. प"नु, अ"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ B”, MUMBAI BEFORE SHRI G.S.PANNU,PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 706/मुं/2021("न. व .2017-18) Dy. Commissioner of Income Tax, Central Circile 1(4),Mumbai 9th Floor, 902, Pratistha Bhavan, Old CGO Building(Annexe) Mumbai 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/s. Marine Drive Hospitality & Realty Pvt. Ltd. Ground Floor, D.B. House,Gen.A.K.Vaidya Marg, Goregaon, Mumbai – 400 063 PAN: AACCN-1891-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/…

Lotus Ornaments Pvt Ltd., Mumbai vs. Asst CIT 10(2)(1), Mumbai

The appeal stand partly allowed in terms of our above order

ITA 679/MUM/2020[2013-14]Status: DisposedITAT Mumbai01 Oct 2021AY 2013-14

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/S Lotus Ornaments Pvt. Ltd. Acit – 10(2)(1) Unit No. 78, Sdf-Iii, Seepz Aaykar Bhavan बिाम/ Vs. Sez, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aaacl-9830-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Gaurav Bansal – Ld. Ar Revenue By : Shri Brajendra Kumar – Ld. Dr सुनवाई की तारीख/ : 28/09/2021 Date Of Hearing घोषणा की तारीख / : 01/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-10, Mumbai [Cit(A)], Dated 11/12/2019 In The Matter Of Assessment Framed By Learned Assessing Officer (Ao) U/S 143(3) On 25/03/2016. The Impugned Order Has Confirmed Disallowance U/S 14A As Well As Adhoc Disallowance Of Labour / Assortment Charges As Made By Ld. Ao In The Assessment Order. Ground No.1 Has Not Been Pressed

For Appellant: Shri Gaurav Bansal – Ld. ARFor Respondent: Shri Brajendra Kumar – Ld. DR
Section 143(3)Section 14A

…1 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/s Lotus Ornaments Pvt. Ltd. ACIT – 10(2)(1) Unit No. 78, SDF-III, SEEPZ Aaykar Bhavan बिाम/ Vs. SEZ, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AAACL-9830-C (अपीलाथी/App…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

Appeal are dismissed

ITA 3698/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…1 ITA Nos. 3437 & ors/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3437/DEL/2018 (A.Y 2013-14) & I.T.A. No. 3438/DEL/2018 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) National Fertilizers Ltd. Vs DCIT Core-III, Scope Complex, 7, Cricle-17(2) Institutional Area, Lodhi Road, New Delhi New Delhi AAACN0189N (APPELLANT) (RESPONDENT) I.T.A. No. 3698/DEL/2018 (A.Y 2014-15) & I.T.A. No. 3697/DEL/2018 (A.Y 2013-14) ACIT Vs National Fertilizers Ltd. Cirlce-17(2) Core-III, Scope Complex…