Principal Commissioner of Income Tax v. Empire Package (P) Lltd

136 DTR 342High Court2016#22559 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing Principal Commissioner of Income Tax v. Empire Package (P) Lltd

DCIT, CIRCLE- 1(1), GURGAON vs. DLF UNIVERSAL LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 2180/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Sept 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri J.K. Mishra, CIT-DR

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

…e of the AO for computing the disallowance u/s 14A as directed above in relation to the assessment year 2008-09. ” 3.4 Similar view has been held by the Hon'ble jurisdictional Punjab and Haryana High Court in the case of PCIT v. Empire Package Pvt. Ltd( 2016) 136 DTR 342/ 286 CTR 457 (P &H) (HC). In the present case the total tax free dividend income earned by the appellant is Rs.4,30,621/-. The disallowance in the appellant’s case under Rule 8D read with Section 14A shall therefore be 6 I.T.A. No.2180/DEL/2018 not more than 4,30,621/-. Assessing Officer is directed to re-compute the disallowance accordingly. Th…

M/S HARYANA STATE INDUSTRIAL & INFRASTRUCTURE DEVELOPMENT CORPN.,,PANCHKULA vs. ACIT,, PANCHKULA

In the result, all the above appeals of the assessee are

ITA 275/CHANDI/2020[2006-07]Status: DisposedITAT Chandigarh04 Mar 2021AY 2006-07

Bench: The Itat. That In The First Round The Itat Had Held The Provisions Of Section 14A Of The Act, For The Purposes Of Disallowing Expenses Relating To Exempt Income, Applicable In The Facts Of The Present Cases On Noting That The Assessee Had Earned Exempt Income In The Form

For Appellant: Shri A.K. Jindal, CAFor Respondent: Smt.Meenakshi Vohra, Addl.CIT

Section 14ASection 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SMT.DIVA SINGH, JUDICAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.275 to 279/Chd/2020 "नधा"रण वष" / Assessment Years : 2006-07 to 2010-11 M/s Haryana State Industrial बनाम The A.C.I.T., and Infrastructure Panchkula Circle, Development Corporation Panchkula. Ltd., C-13-14, Sector 6, Panchkula. "थायी लेखा सं./PAN NO: AAACH4114R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee…

THE ACIT, CENTRAL-1, INDORE vs. M/S. ARIHANT CAPITAL MARKETS LTD., INDORE

In the result, the appeal of the revenue and cross objection of

ITA 370/IND/2017[2013-14]Status: DisposedITAT Indore31 May 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

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

…ITA No. 370/Ind/2017 &CO 17/2018 M/s Arihant Capital IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2013-14 ACIT Circle 1, Indore ::: Appellant Vs M/s Arihant Capital Markets Ltd. Indore ::: Respondent C.O. No. 17/Ind/2018 Arising out of ITA No. 370/Ind2017 M/s Arihant Capital Markets Ltd. Indore ::: Objector Vs ACIT Central 1 Indore ::: Respondent Revenue by Shri K.G. Goyal Assessee by Shri Ajay Tulsiyan & Shri Kapil Shah Date of Hearing 18.5.2018 Date of Pronouncement 31.5.2018 ORDER PER MANISH…