“section 14A disallowance”

DisallowancesSection 14ASection 14A169 judgments

ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

ITA 1782/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Mar 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.1781 & 1782/Hyd/2025 (निर्धारणवर्ष/ Assessment Year: 2017-18 & 2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. Vs. Ushodaya Enterprises Private Limited, Hyderabad. Pan: Aaacu2690P (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By राजस्वकाप्रतिनिधित्व/ Department Represented By सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/ Date Of Pronouncement : Shri H. Srinivasulu, Advocate : Shri Mathivanan S A, Sr. Ar : 04/03/2026 : 13/03/2026 Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By The Revenue Feeling Aggrieved By The Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 01/08/2025 & Dated 07/08/2025 For The Assessment Year (“A.Y.”) 2017-18 & A.Υ. 2018-19 Respectively. Since Both The Appeals Are Related To The Same Assessee, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

Section 143(2)Section 143(3)Section 14ASection 14A(2)

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'A' Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष

ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

ITA 1781/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.1781 & 1782/Hyd/2025 (निर्धारणवर्ष/ Assessment Year: 2017-18 & 2018-19) Assistant Commissioner Of Vs. Ushodaya Enterprises Private Income Tax, Circle-5(1), Hyderabad. Limited, Hyderabad. Pan: Aaacu2690P (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By राजस्वकाप्रतिनिधित्व/ Department Represented By सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/ Date Of Pronouncement : Shri H. Srinivasulu, Advocate : Shri Mathivanan S A, Sr. Ar : 04/03/2026 : 13/03/2026 Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By The Revenue Feeling Aggrieved By The Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 01/08/2025 & Dated 07/08/2025 For The Assessment Year (“A.Y.”) 2017-18 & A.Υ. 2018- 19 Respectively. Since Both The Appeals Are Related To The Same Assessee, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

Section 143(2)Section 143(3)Section 14ASection 14A(2)

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1842/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250

Consequently, the adjustment made by the Assessing Officer to the book profit under section 115JB on account of section 14A disallowance is also directed to be deleted. The grounds of appeal raised by the Revenue are, therefore, dismissed.” 11.3 In the year under consideration, the facts and circumstances remain identical

DCIT 2(3)(2), MUMBAI vs. ICICI BANK LTD, MUMBAI

ITA 1560/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11

For Appellant: Ms. Arati Vissqanji, Sr. Adv. a/wFor Respondent: IT(TP) A No. 1560/Mum/2016

Section 10(15)Section 143(3)Section 14ASection 92B(1)Section 92C

आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ARUN KHODPIA

ICICI BANK LTD,MUMBAI vs. DCIT 2(3)(2), MUMBAI

ITA 1446/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11

Bench: Shri Arun Khodpia, Am & Shri Rahul Chaudhary, Jm

For Appellant: Ms. Arati Vissqanji, Sr. Adv. a/wFor Respondent: Assessee by

Section 10(15)Section 143(3)Section 14ASection 92B(1)Section 92C

आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ARUN KHODPIA

JINDAL PIPES LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

ITA 3661/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 143(3)Section 14ASection 37Section 37(1)

ITA No.3661/Del/2023 & 3962/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER

BAJAJ CONSULTANTS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4(1), MUMBAI

In the result the appeal of the assessee is dismissed

ITA 2676/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Feb 2026AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18

For Appellant: Ms. Srushti ChawdaFor Respondent: 17/12/2025

Section 14A

finding Department had challenged the alternative finding of the CIT(A) and not the finding related to section 14A disallowance. related to section 14A disallowance. This is evident from the para 8 of the order of This is evident from the para 8 of the order

BESMAK COMPONENTS P LTD,KANCHIPURAM vs. ACIT,CORPORATE CIRCLE 1(2), CHENNAI

The appeal of the assessee is allowed

ITA 3373/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Feb 2026AY 2016-17

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3373/Chny/2025 निर्धारण वर्ष / Assessment Year: 2016-17 Besmak Components P. Ltd., Plot No.A-45, Sipcot Industrial Vs. Growth Centre, Sriperumbudur, Oragadam, Kanchipuram District – 602 105. Pan: Aaacb 2531N (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से /Respondent By The Asst. Commissioner Of Income Tax, Corporate Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) Mr. M.K. Rangaswamy, C.A Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 28.01.2026 घोषण की तारीख /Date Of Pronouncement 06.02.2026 आदेश / Order Per Padmavathy.S, A.M: This Appeal By The Assessee Is Against The Order Of The Commissioner Of Income Tax (Appeals), Addl./Jcit(A), Agra (In Short "Faa") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") Dated 09.06.2025 For

Section 14ASection 250

ground that such investments were "capable of generating exempt income." It is now well settled position that for the purpose of section 14A, disallowance must be made not only in respect of investments which actually yield exempt income during the year but also in respect of investments which are capable

DCIT, NEW DELHI vs. PRUDENTIAL HOTELS PVT. LTD., DELHI

ITA 2936/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Feb 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Ajay Kumar Arora, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

M/S. TOPGRAIN CORPORATE SERVICE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2276/KOL/2025[2017-2018]Status: DisposedITAT Kolkata05 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 10Section 10(34)Section 10(38)Section 11Section 115JSection 12Section 14Section 14ASection 234BSection 234C

LTCG is to be added. We also gone through the cited Special Bench decision in Vireet Investment (supra) wherein it was held that section 14A disallowance cannot be added to Book Profit u/s 115JB and disallowance under Section 14A could not be added back while computing book profits under Section

ACIT, MUMBAI vs. RAHEJA UNIVERSAL PVT LIMITED, MUMBAI

ITA 5344/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 143(2)Section 143(3)Section 14ASection 14A(2)Section 36(2)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ

KARUPPANNA GOUNDER PARAMASIVAM,ERODE vs. DCIT, CIRCLE-1, ERODE, ERODE

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

ITA 3363/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Jan 2026AY 2017-18

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Appellant: MR. S. Senthil Kumar, Adv

Section 143(3)Section 14ASection 69

opportunity to appear and file the relevant evidence/documents before the Ld. CIT(A) to substantiate the addition of cash deposit and issue of section 14A disallowance. 8. Accordingly, the impugned order is set aside and the appeal is restored back to the file of the Ld.CIT(A) for hearing

ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

ITA 1763/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short “Ld.Cit(A)”) Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and

Section 143(3)Section 43(1)Section 43(6)

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R

DELITE INFRASTRUCTURE PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 7(1), DELHI, NEW DELHI

ITA 954/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'B': NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

ACIT-CC-7(3), MUMBAI vs. LODHA DEVELOPERS LIMITED (FORMERLY KNOWN AS MACROTECH DEVELOPERS LIMITED), MUMBAI

ITA 4754/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Jan 2026AY 2016-17

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 115JSection 143(3)Section 14ASection 250

average value of investments only to such investments which had yielded exempt income during the year. 5. On the issue of applicability of section 14A disallowance to the computation of book profit under section 115JB, the CIT(A) recorded that no disallowance of direct expenditure under Rule

KAISHAR INTERIORS PRIVATE LIMTIED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2)(2), MUMBAI

Accordingly Ground No.16 raised by the Assessee is allowed

ITA 5665/MUM/2025[2010-11]Status: DisposedITAT Mumbai07 Jan 2026AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dinesh Kukreja &For Respondent: Shri Hemanshu Joshi

Section 143(3)Section 147Section 148Section 14A

erred in confirming the additions made by the Ld. AO at Rs. 55,88,020/- comprising bogus purchases at Rs. 39,25,193/-, Section 14A disallowance at Rs. 31,935/-, and motor car expenses at Rs. 16,30,892/-. On Jurisdiction to issue notice

VIKUNJ REAL ESTATE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

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

ITA 3179/DEL/2025[2011-12]Status: DisposedITAT Delhi22 Dec 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Shyam Sunder Mangla, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143Section 143(3)Section 148Section 263Section 41(1)

expense, reassessment being mere change of opinion of Assessing Officer on same set of facts was not justified . INCOME TAX: Where issue of section 14A disallowance was very much there before Assessing Officer during assessment proceedings and Assessing Officer made no addition on account of disallowance under section 14A, reopening

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

could be claimed only through a revised return as per Goetze (India) Ltd. and CBDT Circular No. 549. Finally, the AO added the section 14A disallowance to book profit under section 115JB, relying on Explanation 1(f), and completed assessment by computing MAT income at ₹318.57 crore, which was higher ... computation, and the computation of 80-IE deduction and MAT credit. 4. In the appellate order, the CIT(A) first dealt with the section 14A disallowance. After analyzing the assessee’s contention that no expenditure had been incurred and that own funds were sufficient, the CIT(A) noted that

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

could be claimed only through a\nrevised return as per Goetze (India) Ltd. and CBDT Circular No. 549. Finally,\nthe AO added the section 14A disallowance to book profit under section\n115JB, relying on Explanation 1(f), and completed assessment by\ncomputing MAT income at ₹318.57 crore, which was higher

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR

Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

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