Sam P. Bharucha v. Addl. CIT

25 Taxmann.com 381Income Tax Appellate Tribunal2012#7353 most cited

What is Sam P. Bharucha v. Addl. CIT authority for?

Disallowance under Section 14A requires the Assessing Officer to demonstrate a nexus between the expenditure incurred and the exempt income. A mere failure by the assessee to provide details does not automatically validate a disallowance without such a finding.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sam P. Bharucha v. Addl. CIT · section 14A · disallowance under section 14A · exempt income · nexus between expenditure and income · Rule 8D

Issues it is cited on

right to receivedisallowance under section 14adisallowance u/s 14asection 14asalarytransfersection 14total incomecompanyindiabusinessperson

Judgments citing Sam P. Bharucha v. Addl. CIT

Vikram Bodhraj Tannan, Mumbai vs. ACIT, CC-3(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1073/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 1073/MUM/2024 Assessment Year: 2020-21 Vikram Bodhraj Tannan, 1, Capsulation Premises, Sion- Trombay Road, Deonar, Mumbai-400088. PAN NO. AABPT 3016 G Appellant Vs. Asst. CIT, Central Circle 3(2), Room No. 1913, Air India Building Nariman Point, Mumbai-400020. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement ORDER PER OM PRAKASH KANT, AM : Mr. Nitesh Joshi : Mr. Ashish Kumar, Sr. DR : 27/06/2024 : 31/07/2024 This appeal by the asse…

Raoul Thackersey, Mumbai vs. DCIT 12(1), Mumbai

Appeal is partly allowed in above terms

ITA 1262/MUM/2017[2011-12]Status: DisposedITAT Mumbai22 Jul 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: Shri K. GopalFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.No.1262/Mum./2017 Assessment Year 2011-2012 Roaul Thackersey Sir Vithaldas Chambers The DCIT, Circle-12(1), 16-Mumbai Samachar Room No.117, Aayakar Marg, Fort, Mumbai vs. Bhavan, M.K. Road, PIN - 400 001. Mumbai – 400 020. Maharashtra. Maharashtra. PAN ACLPT5869D (Appellant) (Respondent) For Assessee : Shri K. Gopal For Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 11.07.2024 Date of Pronouncement : 22.07.2024 ORDER PER SATBEER SINGH GODARA, J.M.…

ACIT, Circle-61(1), New Delhi vs. Om Prakash Khaitan, New Delhi

In the result, both the appeals by the Revenue are dismissed

ITA 4702/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Apr 2023AY 2013-14

Bench: Shri N.K. Billaiya & Shri Anubhav Sharmaआ.अ.सं/.I.T.A No.4701/Del/2018 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Om Prakash Khaitan Circle 61(1), Vs. B-1, Defence Colony, Room No. 2005, 20Th Floor, New Delhi. Block E-2, Dr. Shyma Prasad Mukherjee, Civic Centre, New Delhi. Pan No. Ahjpk7370H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.4702/Del/2018 िनधा"रणवष"/Assessment Year:2013-14 बनाम Acit Om Prakash Khaitan Circle 61(1), Vs. B-1, Defence Colony, Room No. 2005, 20Th Floor, New Delhi. Block E-2, Dr. Shyma Prasad Mukherjee, Civic Centre, New Delhi. Pan No. Ahjpk7370H अपीलाथ" Appellant ""यथ"/Respondent

Section 14A

…he Hon’ble High Court has held as under: - “9. As regards the second issue concerning the disallowance under Section 14A of the Act, the ITAT noticed the decision of its co-ordinate Bench in Justice Sam P. Bharucha v. Addl, Commissioner of Income Tax, Mumbai 25 Taxmann.com 381 (Mum)and observed that in the present case, the AO had not recorded any finding that any expenditure incurred by the Assessee was attributable for earning the exempt income. In order to disallow the expenditure there must be a nexus between the expenditure incurred and the income not forming part of the total income. Consequently, the disa…

ACIT, Circle-61(1), New Delhi vs. Om Prakash Khaitan, New Delhi

In the result, both the appeals by the Revenue are dismissed

ITA 4701/DEL/2018[2011-12]Status: DisposedITAT Delhi28 Apr 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharmaआ.अ.सं/.I.T.A No.4701/Del/2018 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Om Prakash Khaitan Circle 61(1), Vs. B-1, Defence Colony, Room No. 2005, 20Th Floor, New Delhi. Block E-2, Dr. Shyma Prasad Mukherjee, Civic Centre, New Delhi. Pan No. Ahjpk7370H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.4702/Del/2018 िनधा"रणवष"/Assessment Year:2013-14 बनाम Acit Om Prakash Khaitan Circle 61(1), Vs. B-1, Defence Colony, Room No. 2005, 20Th Floor, New Delhi. Block E-2, Dr. Shyma Prasad Mukherjee, Civic Centre, New Delhi. Pan No. Ahjpk7370H अपीलाथ" Appellant ""यथ"/Respondent

Section 14A

…he Hon’ble High Court has held as under: - “9. As regards the second issue concerning the disallowance under Section 14A of the Act, the ITAT noticed the decision of its co-ordinate Bench in Justice Sam P. Bharucha v. Addl, Commissioner of Income Tax, Mumbai 25 Taxmann.com 381 (Mum)and observed that in the present case, the AO had not recorded any finding that any expenditure incurred by the Assessee was attributable for earning the exempt income. In order to disallow the expenditure there must be a nexus between the expenditure incurred and the income not forming part of the total income. Consequently, the disa…

Wns Global Services P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Nationa Faceless Assessment Centre, Dilhi

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR
Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER WNS Global Services Pvt. Ltd., PL 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, LBS Marg, Vikhroli (West), Mumbai-400079. PAN: AAACW2598L ...... Appellant Vs.. Addl./JT/Dy./ACIT/ITO/NFAC, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee by : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue by : Sh. Jasdeep Singh, CIT-DR Date of hearing : 29/09/2022 Date of pronouncement : 09/12/2022 ORDER PER GAGAN GOYAL, A.M: This appe…

M/S. Syngene International Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 6, Bangalore

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

ITA 147/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

For Appellant: Sri Padamchand Khincha, A.RFor Respondent: Sri Sumer Singh Meena, DR
Section 10ASection 10BSection 14ASection 250Section 32(1)(iia)Section 80

…ITA No.147/Bang/2020 M/s. Syngene International Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Syngene International Limited Plot No.2&3, Bommasandra Industrial Area IV Phase, JCIT Special Range 6 Jigani Link Road Vs. Bangalore Bommasandra Bangalore 560 099. PAN NO : AABCS9936M APPELLANT RESPONDENT Appellant by : Sri Padamchand Khincha, A.R. Respondent by : Sri Sumer Singh Meena, DR Date of Hearing : 19.05.2022 Date of Pronouncement : 13.06.2022 O R D E R…

Itc Limited, Kolkata vs. ACIT, RG-8, Kolkata

Appeal is dismissed

ITA 685/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 685 /Kol/2014 Assessment Year : 2009-10 M/s ITC Limited -vs- ACIT, Range-8, Kolkata [PAN: AAACI 5950 L] (Appellant) (Respondent) I.T.A No. 1267 /Kol/2014 Assessment Year : 2009-10 DCIT, Circle-8, Kolkata -vs- M/s ITC Limited [PAN: AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri Md. Usman, CIT DR For the Respondent : Shri J.P. Khaitan, Senior Counsel Shri Bikash Chandra, AR Date of Hearing : 29.08.2018 Date of Pronouncement : 27.11.2018 ORDER Per S.S. Go…

DCIT, Cir-8, Kolkata vs. M/S Itc Limited, Kolkata

Appeal is dismissed

ITA 1267/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 685 /Kol/2014 Assessment Year : 2009-10 M/s ITC Limited -vs- ACIT, Range-8, Kolkata [PAN: AAACI 5950 L] (Appellant) (Respondent) I.T.A No. 1267 /Kol/2014 Assessment Year : 2009-10 DCIT, Circle-8, Kolkata -vs- M/s ITC Limited [PAN: AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri Md. Usman, CIT DR For the Respondent : Shri J.P. Khaitan, Senior Counsel Shri Bikash Chandra, AR Date of Hearing : 29.08.2018 Date of Pronouncement : 27.11.2018 ORDER Per S.S. Go…

Mahendra Vichare, Mumbai vs. DCIT 13(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 5419/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 May 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Mayur Kisnadwala, A.RFor Respondent: Shri V. Vidhyadhar, D.R
Section 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Mr. Mahendra Vichare, Dy. Commissioner of 701/702, Gaurav Income Tax 13(3)(2), Heights, Aayakar Bhavan, Mahavir Nagar, Vs. Mumbai Near New Link Road, Kandivali West, Mumbai – 400 067 PAN: AASPV 0396A (Appellant) (Respondent) Present for: Assessee by : Shri Mayur Kisnadwala, A.R. Revenue by : Shri V. Vidhyadhar, D.R. Date of Hearing : 10.04.2018 Date of Pronouncement : 17.05.2018 O R D E R Per Rajesh Kumar, Accountant Member: The present a…

A.B. Hotels Ltd. (Radisson Hotel), New Delhi vs. ACIT, New Delhi

In the result the above three appeals filed by the assessee are allowed

ITA 4011/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Jun 2017AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kamble

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. R.C.Danday, Sr. D.R
Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Delhi BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4009/Del/2014 : A.Y. 2006-07 I.T.A. No. 4010/Del/2014 : A.Y. 2009-10 I.T.A. No. 4011/Del/2014 : A.Y. 2011-12 A.B.Hotels Ltd. (Radisson ACIT Hotel) s. Central Circle-3 National Highway-8 New Delhi New Delhi PAN-AAACA2729B [Appellant] [Respondent] Appellant by: Sh. Rajesh Malhotra, CA Respondent by: Sh. R.C.Danday, Sr. D.R. Date of hearing 13.06.2017 Date of pronouncement 16 .06.2017 O R D E R PER R.K. PANDA, A.M: The above three appeals filed by the assessee ar…

A.B. Hotels Ltd. (Radisson Hotel), New Delhi vs. ACIT, New Delhi

In the result the above three appeals filed by the assessee are allowed

ITA 4010/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Jun 2017AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kamble

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. R.C.Danday, Sr. D.R
Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Delhi BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4009/Del/2014 : A.Y. 2006-07 I.T.A. No. 4010/Del/2014 : A.Y. 2009-10 I.T.A. No. 4011/Del/2014 : A.Y. 2011-12 A.B.Hotels Ltd. (Radisson ACIT Hotel) s. Central Circle-3 National Highway-8 New Delhi New Delhi PAN-AAACA2729B [Appellant] [Respondent] Appellant by: Sh. Rajesh Malhotra, CA Respondent by: Sh. R.C.Danday, Sr. D.R. Date of hearing 13.06.2017 Date of pronouncement 16 .06.2017 O R D E R PER R.K. PANDA, A.M: The above three appeals filed by the assessee ar…

A.B. Hotels Ltd. (Radisson Hotel), New Delhi vs. ACIT, New Delhi

In the result the above three appeals filed by the assessee are allowed

ITA 4009/DEL/2014[2006-07]Status: DisposedITAT Delhi16 Jun 2017AY 2006-07

Bench: Shri R. K. Panda & Ms. Suchitra Kamble

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. R.C.Danday, Sr. D.R
Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Delhi BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4009/Del/2014 : A.Y. 2006-07 I.T.A. No. 4010/Del/2014 : A.Y. 2009-10 I.T.A. No. 4011/Del/2014 : A.Y. 2011-12 A.B.Hotels Ltd. (Radisson ACIT Hotel) s. Central Circle-3 National Highway-8 New Delhi New Delhi PAN-AAACA2729B [Appellant] [Respondent] Appellant by: Sh. Rajesh Malhotra, CA Respondent by: Sh. R.C.Danday, Sr. D.R. Date of hearing 13.06.2017 Date of pronouncement 16 .06.2017 O R D E R PER R.K. PANDA, A.M: The above three appeals filed by the assessee ar…

Fereshte Sethna, Mumbai vs. Asst CIT Cir 11(2), Mumbai

In the result, the assessee’s appeal for A

ITA 7086/MUM/2013[2010-11]Status: DisposedITAT Mumbai09 Nov 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Amarjit Singh Ms. Fereshte Sethna Acit, Circle 11(2) 121, Maker Chambers-Iv Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 Pan – Aqwps3879H Appellant Respondent

For Appellant: Shri Mrunal ParekhFor Respondent: Shri Ranatir Gupta
Section 143(1)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Amarjit Singh , Judicial Member Ms. Fereshte Sethna ACIT, Circle 11(2) 121, Maker Chambers-IV Aayakar Bhavan Vs. Nariman Point M.K. Road Mumbai 400021 Mumbai 400020 PAN – AQWPS3879H Appellant Respondent Appellant by: Shri Mrunal Parekh Respondent by: Shri Ranatir Gupta Date of Hearing: 02.11.2016 Date of Pronouncement: 09.11.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 3, Mumbai dated 21.10.2013 for A.Y. 2010-11. 2. The facts of the c…

Deepak Agarwal, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the both appeals of the assessee are hereby partly allowed

ITA 4188/MUM/2011[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri N.K.Billaiya & Amarjit Singhआयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner Of बनाम/ C/O. M/S. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aekpa7464G

For Appellant: Shri Devendra A. MehtaFor Respondent: Shri Sanjeev Kashyap
Section 14ASection 69B

…आयकर अपील"य अ"धकरण,“डी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE S/SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner of बनाम/ C/o. M/s. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEKPA7464G आयकर अपील सं/ I.T.A. No.4188/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Deepak Agarwal Ass…

Devesh Agarwal, Mumbai vs. Asst CIT Cen Cir 32, Mumbai

In the result, the both appeals of the assessee are hereby partly allowed

ITA 4187/MUM/2011[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri N.K.Billaiya & Amarjit Singhआयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner Of बनाम/ C/O. M/S. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aekpa7464G

For Appellant: Shri Devendra A. MehtaFor Respondent: Shri Sanjeev Kashyap
Section 14ASection 69B

…आयकर अपील"य अ"धकरण,“डी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE S/SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner of बनाम/ C/o. M/s. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEKPA7464G आयकर अपील सं/ I.T.A. No.4188/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Deepak Agarwal Ass…

Sam P. Bharucha v. Addl. CIT (25 Taxmann.com 381) — Cited in 15 Judgments | BharatTax