How many judgments cite PCIT v. State Bank of Patiala?

170 judgments on BharatTax cite PCIT v. State Bank of Patiala (99 Taxmann.com 286), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. State Bank of Patiala come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 37(1), Section 153A, Section 8D.

PCIT v. State Bank of Patiala

99 Taxmann.com 286Supreme Court of India2018#571 most cited

What is PCIT v. State Bank of Patiala authority for?

Disallowance under Section 14A of the Income-tax Act is made only if exempt income is actually earned, and the disallowance cannot exceed the amount of exempt income earned.

170

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. State Bank of Patiala · Section 14A · disallowance under Section 14A · exempt income · no exempt income · expenditure relating to exempt income · limit of disallowance · Supreme Court · 99 Taxmann.com 286 · 259 Taxmann 314

Also reported as

259 Taxmann 314

Sections most often in play

Section 14A Section 143(3)Section 115JB Section 37(1)Section 153A Section 8D Section 139(1)Section 143(2)

Issues it is cited on

section 92b(1)section 92(1)legal expenses section 115jb(2)disallowance under section 14a retrospective amendment disallowance of interest expenditure disallowance u/s 14a corporate guarantee section 80ia(4)section 139(5)section 92b

Judgments citing PCIT v. State Bank of Patiala

ACIT, Circle-2(1)(1), Mumbai vs. M/S Bank of India, Mumbai

ITA 1548/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-2019

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)

Section 10Section 14ASection 250Section 32Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1451/MUM/2023 Assessment Year : 2016-17 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) Mumbai – 400051 PAN: AAACB0472C v/s Appellant Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 Respondent ITA No.1547/MUM/2023 Assessment Year : 2016-17 Assistant Commissioner of Income Tax 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 Bank…

ACIT, Circle-2(1)(1), Mumbai vs. M/S Bank of India, Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 1547/MUM/2023[2016-2017]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-2017

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)

Section 10Section 14ASection 250Section 32Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1452/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra – Kurla Complex, Bandra (East) ……………. Appellant Mumbai – 400051 PAN: AAACB0472C v/s Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, ……………. Respondent Mumbai – 400020 ITA No.1548/MUM/2023 Assessment Year : 2016-17 Assessment Year : 2018-19 Assistant Commissioner of Income Tax…

Bank of India, Mumbai vs. The National Faceless Assessment Centre, Mumbai

ITA 1452/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-19

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)

Section 10Section 14ASection 250Section 32Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1451/MUM/2023 Assessment Year : 2016-17 Bank of India, 8th Floor, Taxation Department, Star House, C-5, G-Block, Bandra - Kurla Complex, Bandra (East) Mumbai – 400051 PAN: AAACB0472C v/s Appellant Respondent Assistant Commissioner of Income Tax – 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 ITA No.1547/MUM/2023 Assessment Year : 2016-17 Assistant Commissioner of Income Tax 2(1)(2), Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400020 Bank of…

Bank of India, Mumbai vs. ACIT-2(1)(2), Mumbai

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 1451/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)

Section 10Section 14ASection 250Section 32Section 90

ACIT, Circle-2(1)(1), Mumbai vs. M/S Bank of India, Mumbai

In the result, appeal of the revenue is dismissed

ITA 1549/MUM/2023[2013-2014]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-2014

Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CAFor Respondent: Shri Satya Pal Kumar, CIT DR

Section 10Section 115JSection 143(3)Section 14ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Bank Of India Assistant Commissioner of 8th Floor, Income-tax-2(1)(1), Taxation Department, Star Mumbai Vs. House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Assessee) (Respondent) Assessment Year: 2013-14 Assistant Commissioner of Bank Of India Income-tax-2(1)(1), 8th Floor, Mumbai Vs. Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Appellant) (Respondent) Pres…

Bank of India, Mumbai vs. The ACIT-2(1)(1), Mumbai

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

Section 10Section 115JSection 143(3)Section 14ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1397/MUM/2023 Assessment Year: 2013-14 Bank Of India 8th Floor, Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 400051 (PAN: AAACB0472C) (Assessee) Vs. Assistant Commissioner of Income-tax-2(1)(1), Mumbai (Respondent) ITA No. 1549/MUM/2023 Assessment Year: 2013-14 Assistant Commissioner of Income-tax-2(1)(1), Mumbai Bank Of India 8th Floor, Vs. Taxation Department, Star House, C-5, 'G'-Block, BKC, Bandra (E), Mumbai - 40005…

DCIT, Mumbai vs. Hubtown Limited, Mumbai

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 3038/MUM/2025[2018 19]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1601/Mum/2025 (Assessment Year: 2018-19) Hubtown Limited vs Assistant Commissioner of Hubtown Seasons, CTS No. Income-tax, Central Circle-2(4), 469A, Opp. Jain Temple, R.K. Mumbai Room No.802, 8th Floor, Pratishtha Chembur Marg, Chembur East, Mumbai-400 071 Bhavan, Old CGO Annexe, M.K. PAN : AAACA6101D Road, Mumbai-400 020 APPELLANT RESPONDENT I.T.A No.3038 /Mum/2025 (Assessment Year: 2018-19) Assistant Commissioner of vs Hubtown Limited Income-tax…

Hubtown Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 2(4), Mumbai

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1601/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

DCIT 2(3)(1), Mumbai vs. Tata Industries Ltd, Mumbai

Accordingly, Ground No 2(a) & (b) of the revenue in ITA No. 4109/Mum/2012, therefore stands dismissed

ITA 5690/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Nov 2025AY 2006-07

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI ARUN KHODPIA (Accountant Member)

Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos. 3157/MUM/2012 (AY: 2006-07) Tata Industries Ltd Vs. ACIT -2(3), Bombay House, Aayakar Bhavan, M. K. Road, 24 Homi Mody Stree, Fort Mumbai-400 020 Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent) CO No. 144/MUM/2016 (ITA No. 4109/MUM/2012 & ITA No. 3157/MUM/2012) ACIT-2(3)(1) Vs. Tata Industries Ltd Aayakar Bhavan, M. K Road, Bombay House, Mumbai-400 020 24 Homi Mody Street, Fort Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent) DCIT 2(3)(1), Vs. Tata In…

Addl CIT 2(3), Mumbai vs. Tata Industries Ltd, Mumbai

ITA 4109/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Nov 2025AY 2006-07

Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, `E' BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.3157/MUM/2012 (AY: 2006-07) Vs. ACIT -2(3), Aayakar Bhavan, M. K. Road, Mumbai-400 020 (Respondent) Tata Industries Ltd Bombay House, 24 Homi Mody Stree, Fort Mumbai-400001 (Appellant) PAN: AAACT4058L .. CO No. 144/MUM/2016 (ITA No. 4109/MUM/2012 & ITA No. 3157/MUM/2012) ITA No. 4109/MUM/2012 (AY: 2006-07) Vs. Tata Industries Ltd Bombay House, 24 Homi Mody Street, Fort Mumbai-400001 (Respondent) ACIT-2(3)(1) Aayakar Bhavan, M. K Road, Mumbai-400 020 (Appellant) PAN: AA…

Capricon Realty Private Limited, Mumbai vs. Income Tax Officer, Central Circle Mumbai

In the result, the appeal of the assessee is allowed

ITA 5696/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Nov 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2018-19

For Appellant: Ms. Neha ParanjpeFor Respondent: Shri Virabhadra Mahajan, Sr.DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2018-19 Capricon Realty Private Limited, Income Tax Officer, 3rd Floor, Central Circle-1(4), Sir Vithaldas Chambers, vs. Central Building, 16, Mumbai Samachar Marg, Mumbai-400020. Fort, Mumbai-400001. PAN : AAACC4297J (Appellant) (Respondent) For Assessee : Ms. Neha Paranjpe For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 11-11-2025 Date of Pronouncement : 18-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appea…

Mirae Asset Capital Markets (India) Private Limited, Mumbai vs. Income Tax Officer, Ward 4(3)(1), Mumbai

The appeal of the assessee is allowed

ITA 2099/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Nov 2025AY 2020-21

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

For Appellant: Shri Pratik Poddar, & Shreyas SardesaiFor Respondent: 14.10.2025

Section 143(1)Section 143(1)(a)Section 14ASection 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM& MS PADMAVATHY S, AM I.T.A. No. 2099/Mum/2025 (Assessment Year: 2020-21) Mirae Asset Capital Markets Income Tax Officer, Ward 4(3)(1), (India) Private Limited Mumbai 1st Room No. 648, 6th Floor, Aayakar Floor, Tower 4, Equinox business Park, LBS Marg, Off BKC, Vs. Bhavan, Maharshi Karve Road, New Kurla (W), Mumbai 400070 Marine Lines, Churchgate, Mumbai 400020 PAN: AALCM3742K Appellant) : Respondent) Assessee by : Shri Pratik Poddar, & Shreyas Sardesai : Shri. Leyaqat Ali Aafaqui, Sr. AR Revenue by : 14.10.2025 Date of Hearing : 0…

DCIT CC-3(4) Mumbai, Mumbai vs. Essar Ports Limited, Mumbai

Appeal are dismissed, being bereft of merit and devoid of substance

ITA 4103/MUM/2025[2012-13]Status: DisposedITAT Mumbai18 Aug 2025AY 2012-13

Bench: Shri Amit Shukla, Hon’Ble & Shri Arun Khodpia, Hon’Bledcit Cc 3(4), Mumbai Essar Ports Limited 11, Keshavrao Khadye Marg 613, Kautilya Bhawan G Clock Mahalaxmi Vs Bkc Bandra, Mumbai – 400034 Mumbai – 400051, Maharastra Maharastra

For Appellant: Shri Tarang MehtaFor Respondent: Shri Ritesh Misra, CIT DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’, MUMBAI BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER DCIT CC 3(4), Mumbai Essar Ports Limited 11, Keshavrao Khadye Marg 613, Kautilya Bhawan G Clock Mahalaxmi vs BKC Bandra, Mumbai – 400034 Mumbai – 400051, Maharastra Maharastra PAN: AAACE8391D (Appellant) (Respondent) Present for: Assessee by : Shri Tarang Mehta Revenue by : Shri Ritesh Misra, CIT DR Date of Hearing : 13.08.2025 Date of Pronouncement : 18.08.2025 O R D E R PER ARUN KHODPIA, AM: The captioned appeal by the revenue, emerged out of th…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

M/S Rajasthan State Industrial Development and Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR 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 a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA. No.309 & 310/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Rajasthan State Industrial Development & cuke The DCIT Vs. Investment Corporation Ltd. Circle-6 Tilak Marg, Udyog Bhawan, C-Scheme Jaipur Jaipur- 302005 (Raj) LFkk;h ys[kk…

M/S Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA. No.309 & 310/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 & 2014-15 | Rajasthan State Industrial Development & | बनाम | The DCIT | Investment Corporation Ltd. | Tilak Marg, Udyog Bhawan, C-Scheme | Jaipur- 302005 (Raj) | Vs. | Circ…

Hollyfield Traders Pvt. Ltd., North Twenty Four Parganas vs. CIT(A), Kolkata

In the result, appeal of the assessee is allowed

ITA 128/KOL/2025[2017-18]Status: DisposedITAT Kolkata10 Jul 2025AY 2017-18

Bench: Shri George Mathanआयकर अपील सं/Ita No.128/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Hollyfield Traders Private Limited Vs Cit(A), Kolkata-27 En-28, Sector-V, Bidhannagar, Salt Lake City, North 24 Parganas West Bengal-700091 Pan No. : Aaach 8293 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Ayush Kedia, Ar : Smt. Madhumita Das, Sr.Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 10/07/2025 घोषणा की तारीख/Date Of Pronouncement : 10/07/2025 आदेश / O R D E R

For Appellant: Shri Ayush Kedia, AR

Section 14A

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.128/KOL/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Hollyfield Traders Private Limited Vs CIT(A), Kolkata-27 EN-28, Sector-V, Bidhannagar, Salt Lake City, North 24 Parganas West Bengal-700091 PAN No. : AAACH 8293 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Ayush Kedia, AR : Smt. Madhumita Das, Sr.DR राजस्व की ओर से /Revenue by सुनवाई की तारीख / Date of…

The Asst. CIT., Circle-1(1), Baroda vs. Ambalal Sarabhai Enterprises Limited, Baroda

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &

Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &

Section 115JSection 14ASection 50