Section 10(14)(i) — 6 judgments | BharatTax

ACIT, JHANDEWALAN vs. M/S MANKIND PHARMA LTD. (EARLIER KNOWN AS M/S MAGNET LABS PVT. LTD.), NEW DELHI

Accordingly, the appeal of assesse is allowed and of revenue dismissed

ITA 5141/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2017-18 Acit, Vs M/S Mankind Pharma Ltd. (Earlier Circle-16(1), Known As M/S Magnet Labs Pvt. Delhi. Ltd.), 208, Okhla Industrial Estate Phase-3, Delhi – 110 020. Pan: Aaccm1861C Assessment Year: 2017-18 M/S Mankind Pharma Ltd. Vs. Acit, (Earlier Known As M/S Magnet Circle-16(1), Labs Pvt. Ltd.), Delhi 208, Okhla Industrial Estate Phase-3, Delhi – 110 020. Pan: Aaccm1861C (Appellant) (Respondent) Assessee By : Shri Gaurav Jain, Advocate & Shri Rahul Prabhakar, Advocate Revenue By : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 27.08.2025 Order Per Anubhav Sharma, Jm: These Are Cross Appeals Preferred By The Revenue & The Assessee Against The Order Dated 08.08.2024 Of The Commissioner Of Income-Tax (Appeals)-30

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Vipul Kashyap, Sr. DR

Section 143(3)

purposes of employment was adequate. The present case relates to uniform allowance, which as noticed earlier is exempt from tax under section 10(14)(i) of the Act read with rule 2BB(1)(f) of the rules to the extent to which such expenses are actually incurred for that purpose

MANKIND PHARMA LIMITED (AS SUCCESSOR OF MAGNET LABS PVT. LTD.),NEW DELHI vs. DCIT CIRCLE 16(1) DELHI, DELHI

Accordingly, the appeal of assesse is allowed and of revenue dismissed

ITA 4654/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2017-18 Acit, Vs M/S Mankind Pharma Ltd. (Earlier Circle-16(1), Known As M/S Magnet Labs Pvt. Delhi. Ltd.), 208, Okhla Industrial Estate Phase-3, Delhi – 110 020. Pan: Aaccm1861C Assessment Year: 2017-18 M/S Mankind Pharma Ltd. Vs. Acit, (Earlier Known As M/S Magnet Circle-16(1), Labs Pvt. Ltd.), Delhi 208, Okhla Industrial Estate Phase-3, Delhi – 110 020. Pan: Aaccm1861C (Appellant) (Respondent) Assessee By : Shri Gaurav Jain, Advocate & Shri Rahul Prabhakar, Advocate Revenue By : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 27.08.2025 Order Per Anubhav Sharma, Jm: These Are Cross Appeals Preferred By The Revenue & The Assessee Against The Order Dated 08.08.2024 Of The Commissioner Of Income-Tax (Appeals)-30

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Vipul Kashyap, Sr. DR

Section 143(3)

purposes of employment was adequate. The present case relates to uniform allowance, which as noticed earlier is exempt from tax under section 10(14)(i) of the Act read with rule 2BB(1)(f) of the rules to the extent to which such expenses are actually incurred for that purpose

PREMJEET SINGH,DABHA NAGPUR vs. ITO WARD 5(3), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 521/NAG/2024[AY 2020-2021]Status: DisposedITAT Nagpur26 Dec 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 10Section 10(14)Section 10(14)(i)Section 10(14)(ii)Section 143(2)Section 147Section 270A

filed on time. Subsequently, the assessee received notice under section 143(2) of the Act on account of allowances of expenses under section 10(14)(i) and 10(14)(ii) of the Act, and such allowance of expenses were reflected in the return of income filed by the assessee

INCOME TAX OFFICER ( INTERNATIONAL TAXATION ) WARD COIMBATORE, COIMBATORE vs. VIJAYAKUMAR MURTHY, ERODE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1588/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Nov 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [Pan: Aexpv 8817R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel (Virtual) ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Preeti Goel (Virtual)For Respondent: Shri. Ashwin D. Gowda, IRS, Addl.CIT

Section 10(14)(i)Section 142(1)Section 143(2)Section 143(3)Section 5Section 6(1)Section 69ASection 90

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार

VODAFONE INDIA LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

In the result, appeal by the assessee is partly allowed, in the terms aforesaid

ITA 6718/MUM/2012[2008-09]Status: DisposedITAT Mumbai08 May 2023AY 2008-09

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 6718/Mum/2012 (िन.व. 2008-09) Vodafone India Ltd. (Formerly Known As ‘Vodafone Essar Limited’) Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. ...... अपीलाथ"/Appellant Pan:Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax 7(3), ..... ""तवाद"/Respondent Mumbai. अपीलाथ" "वारा/ Appellant By :Shri Salil Kapoor, Advocate With S/Shri Vibhu Jain & A.K.Jawadwala ""तवाद" "वारा/Respondent By :Shri Anand Mohan, Cit-Dr

For Appellant: Shri Salil Kapoor, Advocate with S/Shri Vibhu Jain and A.K.JawadwalaFor Respondent: Shri Anand Mohan, CIT-DR

Section 115JSection 143(3)Section 14ASection 234BSection 40Section 80I

that Rule 2BB(1)(a) refers to the allowances granted to meet the cost of travel on tour or on transfer. Referring to section 10(14)(i) of the Act the ld. Counsel for the assessee pointed that payment of such allowances is in any case exempt. The ld.Counsel

DHANESH JAYANTILAL CHOKSHI,VADODARA vs. DCIT CPC, BENGALARU

In the result, the grounds of appeal raised by the assessee is allowed

ITA 59/SRT/2022[2017-18]Status: DisposedITAT Surat09 Feb 2023AY 2017-18

Bench: Shri Pawan Singhdhanesh Jayantilal Chokshi, Ito- Ward 2(5), Bharuch, B-17, Jash Villa, Satsang Gujarat / Vs. Bungalows, Old Padra Road, Cpc Bangalore . Vadodara, Gjuarat-390020. Bcmehta_05@Yahoo.Com Ph;942744114204 Pan No. Acapc 0450 E Appellant/ Assessee Respondent/ Revenue

Section 10(14)Section 143(1)(a)Section 154Section 17(2)Section 254(1)

reply and explained that said amount consist of Rs. 66,642/- on account of conveyance maintenance reimbursement expenses (CMRE) which is exempt under section 10(14) (i) and balance of Rs. 85,319/- employer’s contribution to approved superannuation fund not be treated as ITA 59/Srt/2022 Dhanesh Jayantilal Chokshi ... section 154. 5. On the issue of adjustment of CMRE of Rs. 65,642/- the assessee submitted that such amount is exempt under section 10(14)(i) and placed reliance on decision of Gujarat High Court in CIT Vs ONGC