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.

How many judgments cite Redington (India) Ltd. v. Addl. CIT?

370 judgments on BharatTax cite Redington (India) Ltd. v. Addl. CIT (77 Taxmann.com 257), spanning 2016 to 2026.

Which sections of the Income Tax Act does Redington (India) Ltd. v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 8D, Section 250, Section 35AD.

Redington (India) Ltd. v. Addl. CIT (77 Taxmann.com 257)

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Ltd, Chennai

The appeals of the Revenue stand dismissed

ITA 11/CHNY/2022[2015-16]Status: DisposedITAT Chennai26 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 14ASection 253

…, आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (in ITA Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/s. Inspirisys Solutions Limited, Corporate Ward 1(1) First floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai…

ITO, Cw-1(1), Chennai vs. Inspirisys Solutions Limited, Chennai

The appeals of the Revenue stand dismissed

ITA 10/CHNY/2022[2014-15]Status: DisposedITAT Chennai26 Jul 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 14ASection 253

…, आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (in ITA Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/s. Inspirisys Solutions Limited, Corporate Ward 1(1) First floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai…

N. K. Proteins Ltd., Ahmedabad vs. The Assistant Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad

ITA 313/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal.”

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ketan Gajjar, CIT-D.R

Section 115JSection 14ASection 250

…vt. Ltd. (57 Taaxmann.com 28), CIT Vs. Corrtech Energy Pvt. Ltd. (Gujarat High Court) 45 Taxmann.corn 116, CIT Vs. Shivam Motors Pvt. Ltd. (Allahabad high Court) 55 Taxmann.com 262, Redington India Ltd. Vs. Addl. Commissioner of Income Tax (Madras High Court) 77 Taxmann.com 257, Pr. CIT Vs. GVK Project & Technical Service Ltd. (SLP dismissed by Supreme Court) 106 Taxmann.corn 181 and others have consistently taken a view that once assessee has not earned exempt income, disallowance u./s.14A cannot be made. The courts have held that if the assessee has earned exempt income, disallowance u/s.14A can be restricted t…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 518/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 May 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 507/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 506/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 May 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 505/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 May 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Prathyusha Global Trade Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is partly allowed and the petition filed by assessee under Rule 27 of the ITAT Rules is dismissed

ITA 638/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam28 May 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri P. Murali Mohana Rao, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40A(3)

…has also relied on the ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Chettinad Logistics (P.) Ltd [2018] 95 taxmann.com 250 (SC) and the decision of the Hon’ble Madras High Court in the case of Redington (India) Ltd vs. Addl. CIT [2017] 392 ITR 633 (Madras). It is a settled principle that when there is no exempt income, no disallowance can be made U/s. 14A of the Act for the relevant assessment year. The Revenue has also not demonstrated that assessee received dividend income (exempt) during the impugned AY. Therefore by relying on the various judicial pronouncements, as aforesaid, we here…

Il&Fs Maritime Infrastructure Company Limited, Mumbai vs. The Deputy Commissioner of Income Tax-14(1)(1), Mumbai

ITA 3558/MUM/2023[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ms. Hetal Vora &For Respondent: H.M. Bhatt

Section 143(2)Section 14A

…Page 1 ITA No.3558/Mum/2023 IL & FS Maritime Infrastructure Company Ltd. Vs. The DCIT, 14(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3558/Mum/2023 (A.Y. 2013-14) IL & FS Maritime Infrastructure Company Ltd, Plot, C-22, G Block, the IL & FS Financial Centre, Bandra Kurla Complex, Bandra East, Mumbai – 400051 Vs. The DCIT, 14(1)(1) Room No. 432, 4th Floor, Aayakar Bhawan, M.K. Road, Churchgate, Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AABCI7029R Appellant Respondent Appellant by : Ms. Hetal Vora…

Visakhapatnam Port Authority, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee (ITA No

ITA 192/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam22 Jan 2024AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.192/Viz/2023 ("नधा"रण वष" / Assessment Year : 2010-11) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Circle-1(1), Visakhapatnam, Visakhapatnam. Andhra Pradesh-530001, Pan: Aaalv 0035 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 10(20)Section 11Section 12ASection 143(2)Section 143(3)Section 14ASection 154Section 2(15)Section 263Section 43B

…sessee was earned in the relevant assessment year, additions made by the Ld. AO by relying upon section 14A of the Act read with Rule 8D is beyond the scope and content of the main provisions. Further, in the case of Redington (India) Ltd vs. Addl. CIT [2017] 392 ITR 633 (Mad.), the same view was upheld by the Hon’ble Madras High Court. In view of these facts and circumstances of the instant case and relying on the judicial pronouncements as discussed above, we considered it deemed to be fit that exercise of powers U/s. 263 of the Act by the Ld.CIT-1, Visakhapatnam is not valid in law and deserves to be quashed.…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR

Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

DCIT, Chennai vs. M/S J Hotels Private Limited, Chennai

In the result, the appeal stands dismissed

ITA 828/CHNY/2022[2013-2014]Status: DisposedITAT Chennai18 Dec 2023AY 2013-2014

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.828/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) Dcit M/S. J. Hotels Private Limited बनाम Central Circle-2(3), 29, Tilak Street, T. Nagar, / Vs. Chennai. Chennai-600 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacj-9423-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B. Ramakrishnan (Fca) & Shri Shrenik Chordia (Ca)-Ld. Ars " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 01-12-2023 घोषणाकीतारीख /Date Of Pronouncement : 19-12-2023 आदेश / O R D E R

For Appellant: Shri B. Ramakrishnan (FCA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR

Section 131Section 132(4)Section 143(3)Section 14A

…raised by the revenue stand dismissed. 6. Undisputedly, the assessee has not earned any exempt income during this year. In such a case, no disallowance u/s 14A could have been made in terms of binding judicial precedent in case of Redington (India) Pvt. Ltd. (77 Taxmann.com 257). Therefore, no interference is required in the impugned order on this issue. 7. In the result, the appeal stand dismissed. Order pronounced on 19th December, 2023 (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated : 19-12-2023 DS आदेशकीCितिलिपअ&ेिषत/Copy of the Order forw…

JCIT(OSD)Corporate Circle-1(1), Chennai vs. M/S Anna Investments Private Limited, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 595/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Oct 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: NoneFor Respondent: Shri AR.V.Sreenivasan, Addl.CIT

Section 143(3)Section 14A

…e, disallowance contemplated u/s.14A, needs to be computed as per the provisions of Sec.14A r.w.r.8D of the Rules. We find that the issue is no longer res integra. The Hon’ble Madras High Court in the case of Redington (India) Ltd. v. ACIT reported in [2017] 392 ITR 633 (Madras) held that where there is no exempt income in relevant assessment year, there cannot be disallowance of expenditure u/s.14A in relation to any assumed income. A similar view has been taken by the Hon’ble Delhi High Court in the case of Joint Investments (P) Ltd. v. CIT (supra). In so far as arguments of the Ld.DR in light of newly inse…

Deputy Commissioner of Income Tax, Chennai vs. Tarangini Sanjeev Vakil, Chennai

In the result, appeal filed by the revenue is dismissed

ITA 926/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 926/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 Tarangini Sanjeev Vakil, Deputy Commissioner Of Income V. No. 11, Millers Road, Tax, Kilpauk, Chennai – 600 010. Non-Corporate Circle -10, [Pan: Aafpv-6892-E] Room No. 603, 6Th Floor, Wanaparthy Block, 121, Nungambakkam High Road, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 17.10.2023 घोषणा क" तारीख/Date Of Pronouncement : 17.10.2023 आदेश /O R D E R

For Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 1Section 143(3)Section 144BSection 148Section 14A

…d and gone through orders of the authorities below. The issue of disallowance contemplated u/s. 14A r.w.r. 8D of I.T. Rules, 1962 is no longer res integra. The Hon’ble Jurisdictional High Court of Madras in the case of M/s. Redington India Ltd vs ACIT, [2017] 77 Taxmann.com 257 (Mad), has considered an identical issue and held that disallowance u/s. 14A r.w.r. 8D of I.T. Rules, 1962, should not exceed exempt income earned for the relevant assessment year. In the present case, the ld. CIT(A) has directed the Assessing Officer to restrict disallowance made u/s. 14A r.w.r. 8D of I.T. Rules, 1962 to the extent of exe…