Pr.CIT v. Kohinoor Project Pvt Ltd.

121 Taxmann.com 177High Court2020#2432 most cited

What is Pr.CIT v. Kohinoor Project Pvt Ltd. authority for?

If an assessee does not claim any exempt income during an assessment year, no disallowance under Section 14A of the Income-tax Act for expenditure incurred in relation to such income can be made.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr.CIT v. Kohinoor Project Pvt Ltd. · Section 14A disallowance · no exempt income · expenditure relating to exempt income · Rule 8D · disallowance not called for · Pr.CIT Kohinoor Project · 121 Taxmann.com 177 · exempt income not claimed · business deductions

Sections most often in play

Section 14ASection 250Section 143(3)Section 142(1)Section 115JBSection 143(2)Section 32Section 8D

Issues it is cited on

section 9(1)(ii)section 80absection 134section 108section 73section 43(5)clarificatory amendmentretrospective amendmentddtsection 10(34)disallowance under section 14asection 80a

Judgments citing Pr.CIT v. Kohinoor Project Pvt Ltd.

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2524/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Jun 2022AY 2016-17

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2523/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Jun 2022AY 2015-16

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2522/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Jun 2022AY 2014-15

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT - CC 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2521/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

Zuventus Healthcare Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

Appeal is partly allowed in above terms

ITA 1433/PUN/2017[2012-13]Status: DisposedITAT Pune06 May 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 37(1)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.1433/PUN/2017 ननधधारण वषा / Assessment Year : 2012-13 Zuventus Healthcare Ltd., “Emcure House”, T-184, MIDC, Bhosari, Pune – 411 026 .......अपऩलधथी / Appellant PAN : AAACZ1513C बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Circle 10, Pune Assessee by : Shri Nikhil Pathak Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 21.04.2022 घोषणध की तधरऩख / Date of Pronouncement : 06.05.2022 आदेश / ORDER PER S. S. GODARA, JM…

Dy CIT, Circle-7(1)(1), Mumbai vs. M/S. Mep Infrastructure Developers Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 512/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Nov 2021AY 2017-18

Bench: Mrs. Diva Singh & Shri Rifaur Rahmandy.Cit, Circle-7(1)(1), Room No. 126, 1St Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/S. Mep Infrastructure Developers Ltd. 410, Boomerang, Chandivali Farm Road, Andheri East, Mumbai-400072. Pan: Aadcm3650J ............ Respondent Appellant By : Sh. Kishore Dhule, Sr. Dr Respondent By : Ms. Tejal Saraf (Ar) Date Of Hearing : 24/11/2021 Date Of Pronouncement : 26/11/2021 Hearing Via Webex Order Per Diva Singh, J.M: In The Facts Of The Present Case, It Is Seen That The Assessee-Company Is Engaged In The Business Of Toll Collection As Per The Contract Entered With Various Authorities & Also In Providing Road, Repair & Maintenance Service To Its Subsidiaries Companies. 2. For The Purposes Of Addressing The Issues Necessitating Adjudication, It Is Necessary To First Address The Fact That The Present Appeal Has Been Filed By The Revenue, Wherein The Correctness Of The Order Dated 27.01.2021 Passed

For Appellant: Sh. Kishore Dhule, Sr. DRFor Respondent: Ms. Tejal Saraf (AR)
Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Dy.CIT, Circle-7(1)(1), Room No. 126, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/s. MEP Infrastructure Developers Ltd. 410, Boomerang, Chandivali Farm Road, Andheri East, Mumbai-400072. PAN: AADCM3650J ............ Respondent Appellant by : Sh. Kishore Dhule, Sr. DR Respondent by : Ms. Tejal Saraf (AR) Date of hearing : 24/11/2021 Date of pronouncement : 26/11/2021 HEARING VIA WEBEX ORDER PER DIVA SINGH, J.M: In the facts of the presen…

Kohinoor Planet Construction Private Limited, Mumbai vs. ACIT-CC-6(3)(2), Mumbai

Accordingly, Ground No. 1 is allowed

ITA 6342/MUM/2019[2010-11]Status: DisposedITAT Mumbai06 Apr 2021AY 2010-11

Bench: Shri Manoj Kumar Aggarwal, Am & Shri Ravish Sood, Jm

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Sumit Kumar
Section 115JSection 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI RAVISH SOOD, JM ITA.Nos. 6342, 6343 & 6344/MUM/2019 (A.Y: 2010-11, 2011-12 & 2012-13) M/s. Kohinoor Planet Constructions Pvt. Ltd., v. ACIT-6(3)(2) Kohinoor Corporate Office Room No. 522, 5th Floor Senapati Bapat Marg Aayakar Bhavan, M.K. Road Dadar (W), Mumbai Mumbai – 400 020 PAN No: AABCR6994E (Appellant) (Respondent) Assessee by : Shri Jayesh Dadia Revenue by : Shri Sumit Kumar Date of Hearing : 30.03.2021 Date of Pronouncement : 06.04.2021 O R D E R PER BENCH 1. These captioned appeals filed…