Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.

Q: How many judgments cite Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.?

71 judgments on BharatTax cite Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. (112 Taxmann.com 322), spanning 2020 to 2025.

Q: Which sections of the Income Tax Act does Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 37(1), Section 8D(2)(ii), Section 10(34).

112 Taxmann.com 322Supreme Court of India2019#1588 most cited

What is Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. authority for?

Disallowance under Section 14A of the Income-tax Act, 1961 cannot exceed the actual amount of exempt income earned by the assessee during the relevant previous year. This principle applies to assessment years prior to the amendment by Finance Bill 2022.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. · Section 14A · disallowance exceeds exempt income · no exempt income no disallowance · exempt income limit · Rule 8D(2)(ii) · 112 Taxmann.com 322 SC · Section 10(34) disallowance · disallowance computation · expenses related to exempt income

Sections most often in play

Section 14A Section 143(3)Section 115JB Section 37(1)Section 8D(2)(ii)Section 10(34)Section 194-I Section 2(13)

Issues it is cited on

software technology park section 43a scheme of arrangement disallowance u/s 14a disallowance of interest expenditure disallowance under section 14a interest free advances strategic investment section 10(34)section 115jb(2)section 14a(2)section 14a

Judgments citing Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. AXIS OVERSEAS LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2425/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Tax, Cc 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3Rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagca7497L Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri P.N. Barnwal, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 03.12.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri P.N. Barnwal, DR

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Dy. Commissioner of Income Tax, CC 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAGCA7497L Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri P.N. Barnwal, DR Date of hearing: 13.11.2025 Date of pronouncement: 03.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax…

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 143(3)

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.314/Viz/2025 (िनधा"रण वष"/Assessment Year:2014-15) Deputy Commissioner of Vs. Nord Anglia Education Income Tax, Infrastructure Private Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. PAN: AABCV2255L (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: 1.Shri Karnjot Singh Khurana, Advocate, 2. Shri Snehal Rajan Shukla, Advocate, 3. Shri Avar Lamba, Advocate. राज" व "ारा/Revenue by: Shri Badicala Yada…

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 143(3)

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

ITA 466/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Us:

For Appellant: Shri Aashik Shah, C.AFor Respondent: Ms. U. Mini Chandran

Section 143(3)Section 144Section 80Section 801BSection 80J

…आयकर अपील"य "याया"धकरण म", हैदराबाद ‘‘ए” ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad "ी रवीश सूद, माननीय "ाियक सद" एवं "ी मधुसूदन साविडया, माननीय लेखा सद" SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. T.P.No.466/Hyd/2022 and 1301/Hyd/2024 (िनधा"रण वष"/ Assessment Years : 2018-19 and 2021-22) Dodla Dairy Limited, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Circle 8(1), PAN : AABCD5077E Hyderabad. (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ Assessee : Shri Aashik Shah, C.A. Represented by र…

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…

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…

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 141/LKW/2024[2016-17]Status: DisposedITAT Lucknow22 May 2025AY 2016-17

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl

Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 112 to 114/LKW/2024 A.Ys. 2015-16 to 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari vs. DCIT Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555GA/86, Sardari Khera, 555GA/86, Sardari Khera, Rai Marg, Lucknow-226001. 22600…

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

ITA 114/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl. CIT-DR

Section 36(1)(v)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.112 to 114/LKW/2024 A.Ys.2015-16 to 2017-18 Rajdhani Nagar Sahkari Bank Ltd vs. DCIT 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 P.K. Complex, Raja Ram Mohan Rai Marg, Lucknow-226001. PAN:AAAAR1269D (Appellant) (Respondent) ITA No.141/LKW/2024 A.Y.2016-17 ACIT Circle-3 vs. Rajdhani Nagar Sahkari Bank Ltd 57 Ram Tirath Marg Pratyaksh Kar Bhawan, Lucknow-226001 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 PAN: AAAAR1269D (Appellant) (Respondent) Asses…

JAIDEEP HALWASIYA,INDIA vs. ACIT, CIRCLE-10(1), KOLKATA, INDIA

In the result, the appeal of the assessee is allowed

ITA 2641/KOL/2024[2016-17]Status: DisposedITAT Kolkata22 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2016-17 Jaideep Halwasiya Acit, Circle-10(1), Kolkata 3Rd Floor, P-24, India Exchange Vs. Place, Kolkata-700001. (Pan: Aawph1706L)

For Appellant: Shri S. K. Tulsiyan, Advocate & Ms. Lata Goyal, ARFor Respondent: Ms. Monalisa Pal Mukherjee, JCIT, Sr. DR

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Jaideep Halwasiya ACIT, Circle-10(1), Kolkata 3rd floor, P-24, India Exchange Vs. Place, Kolkata-700001. (PAN: AAWPH1706L) (Appellant) (Respondent) Present for: Appellant by : Shri S. K. Tulsiyan, Advocate & Ms. Lata Goyal, AR Respondent by : Ms. Monalisa Pal Mukherjee, JCIT, Sr. DR Date of Hearing : 22.05.2025 Date of Pronouncement : 22.05.2025 O R D E R Per Bench : The captioned appeal filed by the assessee is against the order of the Ld. Commiss…

DCIT 3(2)(1), MUMBAI vs. M/S. JINDAL DRUGS PVT. LTD., MUMBAI

In the result,appeal of the Revenue in ITA

ITA 5915/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardeputy Commissioner Of V/S. M/S Jindal Drugs Pvt. Ltd., Income Tax बनाम 12Th Floor, 3(2)(1),Aayakarbhawan, Bakhtawarramnathgoenka Room No. 608 Mumbai – Marg, Nariman Point Mumbai - 400020, Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacj1000A Appellant/अपीलार्थी .. Respondent/प्रतिवादी M/S Jindal Drugs Pvt. Ltd., V/S. Assistant Commissioner 12Th Floor, बनाम Of Income Tax 3(2)(1), Bakhtawarramnathgoenka Marg, Aayakarbhawan, Room No. 229Nariman Point Mumbai - 400 608 Mumbai – 400 020, 021, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacj1000A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Hakkani,ARFor Respondent: Shri Sunil Mathews (Sr. DR)

Section 143(3)Section 14ASection 8D(2)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Deputy Commissioner of v/s. M/s Jindal Drugs Pvt. Ltd., Income Tax बनाम 12th Floor, 3(2)(1),AayakarBhawan, BakhtawarRamnathGoenka Room No. 608 Mumbai – Marg, Nariman Point Mumbai - 400020, Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACJ1000A Appellant/अपीलार्थी .. Respondent/प्रतिवादी M/s Jindal Drugs Pvt. Ltd., v/s. Assistant Commissioner 12th Floor, बनाम of Income Tax 3(2)(1), BakhtawarRamnathGoenka Marg, AayakarBhawan, Room No. 229Nariman…

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. WELSPUN STEEL LIMITED, GUJARAT

Accordingly, Ground No.1 raised by the Revenue is dismissed

ITA 3862/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 Dec 2024AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ajay NagpalFor Respondent: Dr.Kishor Dhule

Section 115JSection 143(3)Section 14ASection 153ASection 250

…f cases held that the disallowance under Section 14A of the Act cannot exceed the amount of exempt income earned during the relevant previous year. In this regard, he placed reliance upon the following judgments: DCIT Vs. Caraf Builders and Constructions Ltd: 112 Taxmann.com 322 SC, DCIT Vs State Bank of Patiala: 99 Taxmann.com 286 SC, and DCIT Vs. Reliance Ports and Terminals Ltd: 114 Taxmann.com 529 Bombay. Further, relying upon paragraph 7 of the clarification in respect of disallowance under Section 14A of the Act contained in Memorandum to Finance Bill 2022, Ld. Authorised Representative for the Assessee sub…

BISWANATH HOSIERY MILLS LTD.,KOLKATA vs. ACIT, CIR. 4(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Aayush Kedia, ARFor Respondent: Shri Mahare Yogesh Prabhakar, DR

Section 10(34)Section 143(2)Section 143(3)Section 14ASection 250

…Hdh IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Biswanath Hosiery Mills Ltd. CIT (Appeals), Kolkata-27 39, Shree Centre, Kali Krishna Vs 110, Shanti Pally, Aaykar agore Street, Malapara, Bhavan Poorwa, Kolkata- Kolkata-700007, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN: AABCB5179R Present for: Appellant by : Shri Aayush Kedia, AR Respondent by : Shri Mahare Yogesh Prabhakar, DR Date of Hearing : 07.11.2024 Date of Pronouncement : 25.11.2024 O R D E R PER RAKESH MISHRA, AC…

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. LIVING MEDIA INDIA LIMITED, NEW DELHI

In the result, appeal of the Revenue is without any merit and therefore dismissed

ITA 2949/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Oct 2024AY 2017-18

Bench: Pradip Kumar Kedia & Shri Vimal Kumar

Section 143(3)Section 14ASection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 2949/Del/2024 : Asstt. Year : 2017-18 DCIT, Vs. Living Media India Ltd., New Delhi F-26, First Floor, Connaught Place, New Delhi-110001 PAN No. AAACL0087H (APPELLANT) (RESPONDENT) Assessee by Shri Madhur Aggarwal, Adv. Revenue by Shri Amit Shukla, Sr. DR Date of hearing: 22.10.2024 Date of Pronouncement: 22.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), De…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7.1.1, BANGALORE vs. TALLY SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

ITA 177/BANG/2024[2017]Status: DisposedITAT Bangalore30 Aug 2024

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2017-18

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Subramanian S, JCIT

Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years: 2017-18 The Dy. Commissioner of Income Tax, Vs. Tally Solutions Private Limited, Circle – 7(1)(1), No.331-336, Raheja Arcade, Koramangala, Bengaluru. Bengaluru. PAN – AAACP 7879 D APPELLANT RESPONDENT Assessee by : Ms. Tanmayee Rajkumar, Advocate Revenue by : Shri Subramanian S, JCIT Date of hearing : 14.08.2024 Date of Pronouncement : 30.08.2024 O R D E R PER WASEE M AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the revenue against th…

ACIT-14(1)(2), MUMBAI, MUMBAI vs. VIDARBHA INDUSTRIES POWER LIMITED, MUMBAI

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

ITA 1491/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Jun 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year :2016-17 Vidarbha Industries Power Ltd. Reliance Centre, Ground Floor, 19 Walchand Hirachand Marg, Ballard Estate, Mumbai – 400 001 Pan:Aadcr-1892-D ---- Appellant Vs. Deputy Commissioner Of Income Tax, Circle 14(1)(2) Mumbai. [Erstwhile Dy. Commissioner Of Income Tax Cir.14(3)(1)] Room No.455, 4Th Floor, Aaykar Bhavan, M.K. Road, Mumbai 400 020 --- Respondent Assessment Year :2016-17 Acit-14(1)(2), Mumbai. Room No.455, 4Th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020 …. Appellant Vs. Vidarbha Industries Power Ltd. H-Block, First Floor, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Koperkhairane, Navi Mumbai 400 710. …. Respondent

For Appellant: Shri Amit KhatiwalaFor Respondent: Shri Surendra Meena, Sr.DR

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ASSESSMENT YEAR :2016-17 Vidarbha Industries Power Ltd. Reliance Centre, Ground Floor, 19 Walchand Hirachand Marg, Ballard Estate, Mumbai – 400 001 PAN:AADCR-1892-D ---- Appellant Vs. Deputy Commissioner of Income Tax, Circle 14(1)(2) Mumbai. [Erstwhile Dy. Commissioner of Income Tax Cir.14(3)(1)] Room No.455, 4th Floor, Aaykar Bhavan, M.K. Road, Mumbai 400 020 --- Respondent ASSESSMENT YEAR :2016-17 ACIT-14(1)(2), Mumbai. Room NO.455, 4th Floor, Aaykar Bhava…

VIDARBHA INDUSTRIES POWER LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 14(1)(2), MUMBAI

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

ITA 1419/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Jun 2024AY 2016-17

For Appellant: Shri Amit KhatiwalaFor Respondent: Shri Surendra Meena, Sr.DR

Section 115JSection 14A

DCIT CENTRAL CIRCLE-1(1), AHMEDABAD vs. NAVRATNA ORGANISERS AND DEVELOPERS PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1124/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Sushil Kumar Katiar, Sr. D.R

Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2014-15 The DCIT, Navratna Organisers Central Circle-1(1), and Developers Pvt. Ahmedabad Vs Ltd., Ahmedabad (Appellant) PAN: AAACN5181E (Respondent) Assessee by: Ms. Amrin Pathan, A.R. Revenue by: Shri Sushil Kumar Katiar, Sr. D.R. Date of hearing : 14-05-2024 Date of pronouncement : 04-06-2024 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the Revenue against the order of the ld. Commissioner o…

ATLANTA ELECTRICALS PRIVATE LIMITED,ANAND vs. INCOME TAX OFFICER ,WARD1(1)(1),VADODARA (NOW CIRCLE 1(1)(1), VADODARA), VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 730/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No.730/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Atlanta Electricals Pvt. Ltd., Income Tax Officer, Plot No.1503-04 Phase Iv, Vs. Ward(1)(1)(1), Anand Vithal Udyognagar, Vadodara. Anand-388121. (Now Circle 1(1)(1), Vadodara. Pan: Aabca6647B

For Appellant: Ms Amrin Pathan, ARFor Respondent: Shri Prateek Sharma, Sr.DR

Section 115JSection 14A

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.730/AHD/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Atlanta Electricals Pvt. Ltd., Income Tax Officer, Plot No.1503-04 Phase IV, Vs. Ward(1)(1)(1), Anand Vithal Udyognagar, Vadodara. Anand-388121. (Now Circle 1(1)(1), Vadodara. PAN: AABCA6647B (Applicant) (Respondent) Assessee by : Ms Amrin Pathan, AR Revenue by : Shri Prateek Sharma, Sr.DR सुिवाईकीतारीख/Date of Hearing : 05/03/2024 घोरणाकीतारीख/Date of Pronouncement: 15/…

DY. COMMISSIONER OF INCOME TAX, CC-4(2), CENTRAL RANGE-4, MUMBAI vs. M/S NEEV INFRASTRUCTURE PVT LTD, MUMBAI

ITA 1537/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Shri Ashok Kumar Ambastha, Ld. DRFor Respondent: Shri Rahul Hakani, Ld. AR

Section 143(3)Section 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 1537/Mum/2023 (A.Y. 2015-16) DCIT CC-4(2), Central Range-4, R. No. 1921, 19th Floor, Air India Building, Nariman Point, Mumbai-400 020 ..... Appellant Vs. M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AABCC7395N ....... Respondent & 2. CO No. 111/Mum/2023 (A.Y.2015-16) M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AAB…

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