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

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

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

ITA 2014/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

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 2013/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

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 2012/CHNY/2014[2007-08]Status: DisposedITAT Chennai18 Aug 2017AY 2007-08

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 1619/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…

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

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

ITA 1618/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

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 1617/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

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 1616/CHNY/2014[2007-08]Status: DisposedITAT Chennai18 Aug 2017AY 2007-08

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 1615/CHNY/2014[2007-08]Status: DisposedITAT Chennai18 Aug 2017AY 2007-08

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 1614/CHNY/2014[2006-07]Status: DisposedITAT Chennai18 Aug 2017AY 2006-07

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 1613/CHNY/2014[2005-06]Status: DisposedITAT Chennai18 Aug 2017AY 2005-06

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 1612/CHNY/2014[2005-06]Status: DisposedITAT Chennai18 Aug 2017AY 2005-06

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 1611/CHNY/2014[2004-05]Status: DisposedITAT Chennai18 Aug 2017AY 2004-05

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…

ACIT, Chennai vs. Virgo Properties Pvt Ltd., Chennai

In the result, the Revenue’s appeal is partly allowed

ITA 741/CHNY/2016[2012-13]Status: DisposedITAT Chennai31 Jul 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.741/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri K.Balasubramanian, AdvocateFor Respondent: 16.05.2017
Section 143(3)Section 14ASection 28Section 36(1)(iii)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘B’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No.741/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 Asst. Commissioner of Income Tax, Virgo Properties Pvt. Ltd. Corporate Circle – 3(2), Vs. No.5, Thirumurthy Street, Chennai – 600 034. T.Nagar, Chennai – 600 017. [PAN: AABCV 9182A] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri Sanath Kumar Raha, Jt. CIT अपीलाथ" क" ओर से / Appellant by : S…

DCIT, Chennai vs. M/S. Tirunelveli Vayu Energy Generation Pvt. Ltd., Chennai

In the result, the assessee’s appeal in I

ITA 2647/CHNY/2016[2010-11]Status: DisposedITAT Chennai05 Jul 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.1961/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri V. Nagaprasad, CAFor Respondent: Sh. P. Radhakrishnan, JCIT

…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 "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1961/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/s Redphoenix Consultancy Pvt. Ltd. The Joint Commissioner of (Presently: Tirunelveli Vayu Energy v. Income Tax, Generation Pvt. Ltd.), Company Range V, Jhaver Plaza, III floor, (Now DCIT Corporate Circle 6(1), No.1-A Nungambakkam High Road, Chennai - 600 034. Chennai - 600 034. P…

Shuka Consultancy Services Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, the assessee’s appeal in I

ITA 1961/CHNY/2016[2010-11]Status: DisposedITAT Chennai05 Jul 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.1961/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri V. Nagaprasad, CAFor Respondent: Sh. P. Radhakrishnan, JCIT

…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 "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1961/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/s Redphoenix Consultancy Pvt. Ltd. The Joint Commissioner of (Presently: Tirunelveli Vayu Energy v. Income Tax, Generation Pvt. Ltd.), Company Range V, Jhaver Plaza, III floor, (Now DCIT Corporate Circle 6(1), No.1-A Nungambakkam High Road, Chennai - 600 034. Chennai - 600 034. P…

Orchid Holdings Private Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee in I

ITA 684/CHNY/2017[2011-12]Status: DisposedITAT Chennai23 Jun 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyअपील सं./I.T.A.No.684/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/S. Orchid Holdings Pvt. Ltd. [Now The Deputy Commissioner Of Vs. Known As Orchid Healthcare Pvt. Ltd.] Income Tax, No. 1, 6Th Floor, Crown Court, New No. Corporate Circle 5(1), 128 (Old No. 34), Cathedral Road, Chennai 34. Chennai 600 086. [Pan:Aaaco0399K] (अपीलाथ" /Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A.No.683/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/S. Orchid Health Care Pvt. The Deputy Commissioner Of Ltd.[Formerly Known As M/S. Orchid Income Tax, Vs. Holdings (P) Ltd.], No. 1, 6Th Floor, Corporate Circle 5(1), Crown Court, New No. 128 (Old No. Chennai 34. 34), Cathedral Road, Chennai 600 086. [Pan:Aaaco0399K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri B. Ramakrishnan, C.A. ""यथ" क" ओर से/Respondent By : Shri A.V. Sreekanth, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 03.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 23.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri B. Ramakrishnan, C.AFor Respondent: Shri A.V. Sreekanth, JCIT
Section 143(2)Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण, ‘‘सी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member अपील सं./I.T.A.No.684/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/s. Orchid Holdings Pvt. Ltd. [Now The Deputy Commissioner of Vs. known as Orchid Healthcare Pvt. Ltd.] Income Tax, No. 1, 6th Floor, Crown Court, New No. Corporate Circle 5(1), 128 (Old No. 34), Cathedral Road, Chennai 34. Chennai 600 086. [PAN:AAACO0399K] (अपीलाथ" /Appellant) (""यथ"…

Orchid Holdings Private Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee in I

ITA 683/CHNY/2017[2012-13]Status: DisposedITAT Chennai23 Jun 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyअपील सं./I.T.A.No.684/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/S. Orchid Holdings Pvt. Ltd. [Now The Deputy Commissioner Of Vs. Known As Orchid Healthcare Pvt. Ltd.] Income Tax, No. 1, 6Th Floor, Crown Court, New No. Corporate Circle 5(1), 128 (Old No. 34), Cathedral Road, Chennai 34. Chennai 600 086. [Pan:Aaaco0399K] (अपीलाथ" /Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A.No.683/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/S. Orchid Health Care Pvt. The Deputy Commissioner Of Ltd.[Formerly Known As M/S. Orchid Income Tax, Vs. Holdings (P) Ltd.], No. 1, 6Th Floor, Corporate Circle 5(1), Crown Court, New No. 128 (Old No. Chennai 34. 34), Cathedral Road, Chennai 600 086. [Pan:Aaaco0399K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri B. Ramakrishnan, C.A. ""यथ" क" ओर से/Respondent By : Shri A.V. Sreekanth, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 03.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 23.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri B. Ramakrishnan, C.AFor Respondent: Shri A.V. Sreekanth, JCIT
Section 143(2)Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण, ‘‘सी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member अपील सं./I.T.A.No.684/Mds/2017 "नधा"रण वष"/Assessment Year:2011-12 M/s. Orchid Holdings Pvt. Ltd. [Now The Deputy Commissioner of Vs. known as Orchid Healthcare Pvt. Ltd.] Income Tax, No. 1, 6th Floor, Crown Court, New No. Corporate Circle 5(1), 128 (Old No. 34), Cathedral Road, Chennai 34. Chennai 600 086. [PAN:AAACO0399K] (अपीलाथ" /Appellant) (""यथ"…

ACIT, Chennai vs. Continuum Wind Energy (India) Pvt. Ltd., Chennai

In the result, the appeal filed by the assessee is partly allowed while the Revenue’s appeal is dismissed

ITA 211/CHNY/2017[2013-14]Status: DisposedITAT Chennai16 Jun 2017AY 2013-14

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

For Appellant: Sh. B. Ramakrishnan, CAFor Respondent: Sh. Sreenivasan, JCIT
Section 43A

…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.3344/Mds/2016 "नधा"रण वष" / Assessment Year : 2013-14 M/s Continuum Wind Energy (India) Pvt. Ltd. (Formerly known as M/s Surajbari Windfarm Development The Deputy Commissioner of Pvt. Ltd.), v. Income Tax, South Wing, 4th floor, Kakani Towers, Corporate Circle 1(2), No.15, Khader Nawaz Khan Road, Chennai - 600 034. Nungambakkam, Chennai - 600 006…

Continuum Wind Energy (India) Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is partly allowed while the Revenue’s appeal is dismissed

ITA 3344/CHNY/2016[2013-14]Status: DisposedITAT Chennai16 Jun 2017AY 2013-14

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

For Appellant: Sh. B. Ramakrishnan, CAFor Respondent: Sh. Sreenivasan, JCIT
Section 43A

…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.3344/Mds/2016 "नधा"रण वष" / Assessment Year : 2013-14 M/s Continuum Wind Energy (India) Pvt. Ltd. (Formerly known as M/s Surajbari Windfarm Development The Deputy Commissioner of Pvt. Ltd.), v. Income Tax, South Wing, 4th floor, Kakani Towers, Corporate Circle 1(2), No.15, Khader Nawaz Khan Road, Chennai - 600 034. Nungambakkam, Chennai - 600 006…

ACIT, Chennai vs. M/S. Celebrity Fashions Ltd., Chennai

In the result, the appeal of the revenue is dismissed

ITA 2516/CHNY/2016[2011-12]Status: DisposedITAT Chennai26 May 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.2516/Mds/2016 "नधा+रण वष+ /Assessment Year: 2011-12

For Respondent: 14.03.2017
Section 14A

…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 "ी "ड.एस. सु"दर %संह, लेखा सद"य के सम* BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2516/Mds/2016 "नधा+रण वष+ /Assessment Year: 2011-12 Vs. The Asst. Commissioner of Income M/s.Celebrity Fashions Ltd., SDV, IV and C2, 3rd Main Tax, Corporate Circle-1(2), Chennai-600 034. Road, MEPZ/SEZ, Tambaram, Chennai-600 045. [PAN: AAACC 3696 D] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant by Mr.Supriyo…