Redington (India) Ltd. v. Addl. CIT

77 Taxmann.com 257High Court2017#201 most cited

What is Redington (India) Ltd. v. Addl. CIT authority for?

No disallowance under Section 14A can be made in the absence of actual exempt income, as Section 14A relates to the earning of actual income, not notional or anticipated income, thereby declining to apply the CBDT Circular dated 11th May 2014 in such cases.

370

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Redington (India) Ltd. v. Addl. CIT · Section 14A disallowance · absence of exempt income · actual income · notional income · CBDT Circular 11 May 2014 · expenditure for exempt income · Madras High Court · 392 ITR 633 · 77 taxmann.com 257

Also reported as

392 ITR 633

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 8DSection 250Section 35ADSection 35AD(7B)Section 37(1)

Issues it is cited on

strategic investmentdisallowance of interest expendituredisallowance u/s 14adisallowance under section 14asection 14amercantile system of accountingsection 32section 9(1)commercial expediencysection 43section 43bsection 37

Judgments citing Redington (India) Ltd. v. Addl. CIT

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Jainco Enterprises Pvt. Ltd., Kota

In the result, the appeal of the revenue stands dismissed

ITA 755/JPR/2017[2014-15]Status: DisposedITAT Jaipur26 Dec 2017AY 2014-15
For Appellant: NoneFor Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 145(3)Section 14ASection 2(24)(x)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 755/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2014-15 cuke Assistant Commissioner M/s Jainco Enterprises Pvt. Vs. of Income Tax, Ltd., 592, Welcome Tower, Circle-1, Kota. Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 6381 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : N…

M/S Value Point Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result Ground.7 of the assessee is dismissed

ITA 376/BANG/2017[2011-12]Status: DisposedITAT Bangalore15 Dec 2017AY 2011-12

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.376/Bang/2017 (Assessment Year : 2011-12)

For Appellant: Shri. B. T. Shetty, CAFor Respondent: Shri. M. K. Biju, JCIT
Section 143(3)Section 14A

…ITA.376/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.376/Bang/2017 (Assessment Year : 2011-12) M/s. Value Point Systems P. Ltd, No.66, 4th cross (Opp. Oracle Lexington), Kaveri Layout, Tavarekere Main Road, Bengaluru 560 029 .. Appellant PAN : AAACV4796R v. Deputy Commissioner of Income-tax, New Circle 7(1)(2), Bengaluru .. Respondent Assessee by : Shri. B. T. Shetty, CA Revenue by : Shri. M. K. Biju, JCIT Heard on : 16.10.2017 Pronounced on : 15.12.2017 O R D E R PER LAL…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 32/COCH/2016[2011-12]Status: DisposedITAT Cochin23 Nov 2017AY 2011-12

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 31/COCH/2016[2010-11]Status: DisposedITAT Cochin23 Nov 2017AY 2010-11

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 30/COCH/2016[2009-10]Status: DisposedITAT Cochin23 Nov 2017AY 2009-10

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

ACIT -- 10(1), Mumbai vs. Reliance Innoventure P.Ltd, Mumbai

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

ITA 5158/MUM/2012[2009-10]Status: DisposedITAT Mumbai17 Nov 2017AY 2009-10

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4334/Mum/2012 (निर्धारण वषा / Assessment Years :2009-10)

For Appellant: S/Shri Yogesh Thar and DeepakFor Respondent: Shri Saurabh Deshpande
Section 115JSection 14A

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4334/Mum/2012 (निर्धारण वषा / Assessment Years :2009-10) Reliance Innoventures Pvt.Ltd., Asstt.Commissioner of Income फनाभ/ 502, Plot No.91/94, Prabhat Colony, Tax-10(1), Aayakar Bhavan, M Santacruz(E), K Road, Vs. Mumbai-400055 Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.5158/Mum/2012 (निर्धारण वषा / Assessment Years : 2009-10) Asstt.Commissioner of Income M/s Reliance Innoventure Pvt.Ltd,…

Reliance Innoventures P.Ltd, Mumbai vs. Asst CIT 10(1), Mumbai

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

ITA 4334/MUM/2012[2009-10]Status: DisposedITAT Mumbai17 Nov 2017AY 2009-10

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4334/Mum/2012 (निर्धारण वषा / Assessment Years :2009-10)

For Appellant: S/Shri Yogesh Thar and DeepakFor Respondent: Shri Saurabh Deshpande
Section 115JSection 14A

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4334/Mum/2012 (निर्धारण वषा / Assessment Years :2009-10) Reliance Innoventures Pvt.Ltd., Asstt.Commissioner of Income फनाभ/ 502, Plot No.91/94, Prabhat Colony, Tax-10(1), Aayakar Bhavan, M Santacruz(E), K Road, Vs. Mumbai-400055 Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.5158/Mum/2012 (निर्धारण वषा / Assessment Years : 2009-10) Asstt.Commissioner of Income M/s Reliance Innoventure Pvt.Ltd,…

Asst. Commissioner of Income-Tax, Bangalore vs. M/S.Kausthubha Project Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1310/BANG/2016[2012-2013]Status: DisposedITAT Bangalore17 Nov 2017AY 2012-2013

Bench: Shri. Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri. M. K. Biju, JCIT
Section 14A

…ITA.1310/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.1310/Bang/2016 (Assessment Year : 2012-13) Asst. Commissioner of Income-tax, Circle – 4(1)(1), Bengaluru .. Appellant v. M/s. Kausthubha Project P. Ltd, No.4065, 18th Main, 30th cross, BSK II stage, Bengaluru 560 070 .. Respondent PAN : AACCK4123B Assessee by : None Revenue by : Shri. M. K. Biju, JCIT Heard on : 09.11.2017 Pronounced on : 17.11.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : The present appeal…

ACIT, Chennai vs. Anand Transport, Chennai

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

ITA 1190/CHNY/2017[2008-09]Status: DisposedITAT Chennai13 Oct 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1190/Mds/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Assistant Commissioner Of M/S Anand Transport, No.1, 9Th Street, Income Tax, V. Non-Corporate Circle -1(1) Formerly Dr. Radhakrishna Salai, Known As Business Circle-1, Mylapore, Chennai - 600 004. Chennai - 600 034. Pan : Aaafa 1037 D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. S. Vijayaprabha, JCITFor Respondent: Shri SP. Palaniappan, ACA
Section 14A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1190/Mds/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Assistant Commissioner of M/s Anand Transport, No.1, 9th Street, Income Tax, v. Non-Corporate Circle -1(1) formerly Dr. Radhakrishna Salai, known as Business Circle-1, Mylapore, Chennai - 600 004. Chennai - 600 034. PAN : AAAFA 1037 D (अपीलाथ"/Appellant) (""यथ"/Respondent) अ…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Mittal Pigments Pvt. Ltd., Kota

In the result, appeal of the revenue stands dismissed

ITA 679/JPR/2017[2012-13]Status: DisposedITAT Jaipur09 Oct 2017AY 2012-13
For Appellant: NoneFor Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 679/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Assistant Commissioner M/s Mittal Pigments Pvt. Ltd., Vs. of Income Tax, A-203, I.P.I.A. Road No. 5, Circle-1, Kota Kota. PAN No.: AABCM 1418 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : None lquokbZ dh rkjh[k@ Date of Hearing : 05/10…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Tolaram Satyadev Agro Pvt. Ltd., Kota

In the result, appeal of the revenue stands dismissed

ITA 672/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 672/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner of M/s Tolaram Satyadev Vs. Income Tax, Agro Pvt. Ltd., Circle-1, Kota 40-A, Talwandi, Kota. PAN No.: AACCT 2015 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hear…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. Sudha Hospital & Medical Research Centre, Kota

In the result, appeal of the revenue stands dismissed

ITA 671/JPR/2017[2014-15]Status: DisposedITAT Jaipur09 Oct 2017AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 671/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Assistant Commissioner of Sudha Hospital and Vs. Income Tax, Medical Research Centre Circle-1, Kota Pvt. Ltd., 11-A, Talwandi, Kota. PAN No.: AAGCS 2221 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkj…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Naresh Kumar Manoj Kumar, Kota

In the result, appeal of the revenue stands dismissed

ITA 670/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@
Section 145(3)Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 670/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner M/s Naresh Kumar Manoj Kumar, Vs. of Income Tax, B-43, Bhamashah Mandi, Circle-1, Kota Kota. PAN No.: AADFN 5008 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 04/10/2017 mn?kks"k.kk dh rk…

Camelot Trading P.Ltd, Mumbai vs. DCIT Cen Cir 6(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1419/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singhm/S Camelot Trading Pvt. Ltd. D.C.I.T, Cc-6(4), 19Th Floor, Air India Building, 64-H/2, Bansilal Building, 1St Floor, Jss Road, Opera Vs. Nariman Point, Mumbai-21. House, Mumbai-400004 Pan: Aabcc1902B (Appellant) (Respondent)

For Appellant: Shri Suni Hirawat (AR)For Respondent: Shri Ram Tiwari (DR)
Section 143(3)Section 14ASection 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Camelot Trading Pvt. Ltd. D.C.I.T, CC-6(4), 19th Floor, Air India Building, 64-H/2, Bansilal Building, 1st Floor, JSS Road, Opera Vs. Nariman Point, Mumbai-21. House, Mumbai-400004 PAN: AABCC1902B (Appellant) (Respondent) Assessee by : Shri Suni Hirawat (AR) Revenue by : Shri Ram Tiwari (DR) Date of hearing : 24.08.2017 Date of Pronouncement : 29.09.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee u/s 253…

ITO, WD-8(1), Kolkata vs. M/S Merlin Resources (P) Ltd, Kolkata

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

ITA 383/KOL/2015[2009-2010]Status: DisposedITAT Kolkata22 Sept 2017AY 2009-2010
Section 143(3)Section 14ASection 36(1)(vii)

…lved in the appeal of the assessee relating to the disallowance made by the AO u/s 14A and confirmed by the Ld. CIT (A), the learned counsel for the assessee has relied on the decision of Hon’ble Madras High Court in the case of Redington (India) Ltd. vs ACIT 392 ITR 633 wherein it was held that where there is no exempt income earned by the assessee in the relevant year, no disallowance u/s 14A can be made on account of any expenditure incurred in relation to any notional or anticipated income. He has contended that no exempt income was earned by the assessee in the year under consideration and therefore the disa…

M/S Merlin Resources Pvt. Ltd., Kolkata vs. DCIT, Cir-8, Kolkata

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

ITA 335/KOL/2015[2009-2010]Status: DisposedITAT Kolkata22 Sept 2017AY 2009-2010
Section 143(3)Section 14ASection 36(1)(vii)

…lved in the appeal of the assessee relating to the disallowance made by the AO u/s 14A and confirmed by the Ld. CIT (A), the learned counsel for the assessee has relied on the decision of Hon’ble Madras High Court in the case of Redington (India) Ltd. vs ACIT 392 ITR 633 wherein it was held that where there is no exempt income earned by the assessee in the relevant year, no disallowance u/s 14A can be made on account of any expenditure incurred in relation to any notional or anticipated income. He has contended that no exempt income was earned by the assessee in the year under consideration and therefore the disa…

DCIT, Chennai vs. Orchid Healthcare P Ltd., Chennai

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

ITA 1156/CHNY/2017[2012-13]Status: DisposedITAT Chennai06 Sept 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.1156/Mds/2017 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of M/S Orchid Healthcare Pvt. Ltd., No.1, 6Th Floor, Crown Court, Income Tax, V. Corporate Circle – 5(1), 34, Cathedral Road, Chennai - 600 034. Chennai - 600 034. Pan : Aaaco 0399 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. B. Ramakrishnan, FCAFor Respondent: Shri S. Nataraja, JCIT
Section 14A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1156/Mds/2017 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner of M/s Orchid Healthcare Pvt. Ltd., No.1, 6th floor, Crown Court, Income Tax, v. Corporate Circle – 5(1), 34, Cathedral Road, Chennai - 600 034. Chennai - 600 034. PAN : AAACO 0399 K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Sh. B. Ramakrish…

ACIT, Chennai vs. Kasturi & Sons Limited, Chennai

In the result, all the Revenue’s appeals are allowed for statistical purposes

ITA 2252/CHNY/2015[2011-12]Status: DisposedITAT Chennai18 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Sh. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri R. Jeyakumar, CIT
Section 143(1)Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1611, 1612, 1613, 1614, 1615, 1616, 1617, 1618, 1619/Mds/2014 & 2106/Mds/2015 "नधा"रण वष" / Assessment Years : 2004-05 to 2010-11 & 2011-12 M/s Kasturi and Sons Ltd., C/o M/s Subbaraya Aiyar The Deputy Commissioner of Padmanabhan & Ramamani v. Income Tax, Company Circle II(4) / Advocates, Corporate Circle 4(24), New No.75A (Old No.105A), Chenna…

Kasturi and Sons Ltd., Chennai vs. DCIT, Chennai

In the result, all the Revenue’s appeals are allowed for statistical purposes

ITA 2106/CHNY/2015[2011-12]Status: DisposedITAT Chennai18 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Sh. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri R. Jeyakumar, CIT
Section 143(1)Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1611, 1612, 1613, 1614, 1615, 1616, 1617, 1618, 1619/Mds/2014 & 2106/Mds/2015 "नधा"रण वष" / Assessment Years : 2004-05 to 2010-11 & 2011-12 M/s Kasturi and Sons Ltd., C/o M/s Subbaraya Aiyar The Deputy Commissioner of Padmanabhan & Ramamani v. Income Tax, Company Circle II(4) / Advocates, Corporate Circle 4(24), New No.75A (Old No.105A), Chenna…

DCIT, Chennai vs. Kasturi and Sons Ltd., Chennai

In the result, all the Revenue’s appeals are allowed for statistical purposes

ITA 2015/CHNY/2014[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Sh. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri R. Jeyakumar, CIT
Section 143(1)Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1611, 1612, 1613, 1614, 1615, 1616, 1617, 1618, 1619/Mds/2014 & 2106/Mds/2015 "नधा"रण वष" / Assessment Years : 2004-05 to 2010-11 & 2011-12 M/s Kasturi and Sons Ltd., C/o M/s Subbaraya Aiyar The Deputy Commissioner of Padmanabhan & Ramamani v. Income Tax, Company Circle II(4) / Advocates, Corporate Circle 4(24), New No.75A (Old No.105A), Chenna…