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104 results for “disallowance”+ Section 801clear

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Key Topics

Addition to Income53Disallowance49Section 153C42Section 271D36Section 143(3)32Section 80I32Section 14A32Section 271E24Deduction23Penalty

M/S DHARANI DEVELOPERS PRIVATE LIMITED,ALWARPET, CHENNAI vs. ACIT, COMPANY CIRCLE 1(4), NUNGAMBAKKAM CHENNAI

ITA 401/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Jan 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.397, 398, 399, 400 & 401/Chny/2023 Assessment Years: 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18 M/S. Dharani Developers Private Vs. The Asst/Deputy Commissioner Of Limited, No. 1, Venus Colony Ii Street, Income Tax, Corporate Circle 1(1), Alwarpet, Chennai 600 018. 121, Mahatma Gandhi Road, [Pan:Aabcd6222D] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.01.2024 घोषणा की तारीख /Date Of Pronouncement : 18.01.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, All Dated 31.01.2023 Relevant To The Assessment Years 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Property Development & Filed Its Return Of Income For The Assessment Years Under Appeal. The First Ground Raised By The Assessee

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri D. Hema Bhupal, JCIT

disallowance made under section 14A of the Act. The assessee has admitted to have earned dividend income of ₹.1,01,938/- and ₹.29,16,801

Showing 1–20 of 104 · Page 1 of 6

17
Section 153A16
Section 143(1)16

M/S DHARANI DEVELOPERS PRIVATE LIMITED,ALWARPET, CHENNAI vs. ACIT, COMPANY CIRCLE 1(4), NUNGAMBAKKAM CHENNAI

ITA 399/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Jan 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.397, 398, 399, 400 & 401/Chny/2023 Assessment Years: 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18 M/S. Dharani Developers Private Vs. The Asst/Deputy Commissioner Of Limited, No. 1, Venus Colony Ii Street, Income Tax, Corporate Circle 1(1), Alwarpet, Chennai 600 018. 121, Mahatma Gandhi Road, [Pan:Aabcd6222D] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.01.2024 घोषणा की तारीख /Date Of Pronouncement : 18.01.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, All Dated 31.01.2023 Relevant To The Assessment Years 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Property Development & Filed Its Return Of Income For The Assessment Years Under Appeal. The First Ground Raised By The Assessee

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri D. Hema Bhupal, JCIT

disallowance made under section 14A of the Act. The assessee has admitted to have earned dividend income of ₹.1,01,938/- and ₹.29,16,801

M/S DHARANI DEVELOPERS PRIVATE LIMITED,ALWARPET, CHENNAI vs. ACIT, COMPANY CIRCLE 1(4), NUNGAMBAKKAM CHENNAI

ITA 398/CHNY/2023[2012-13]Status: DisposedITAT Chennai18 Jan 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.397, 398, 399, 400 & 401/Chny/2023 Assessment Years: 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18 M/S. Dharani Developers Private Vs. The Asst/Deputy Commissioner Of Limited, No. 1, Venus Colony Ii Street, Income Tax, Corporate Circle 1(1), Alwarpet, Chennai 600 018. 121, Mahatma Gandhi Road, [Pan:Aabcd6222D] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.01.2024 घोषणा की तारीख /Date Of Pronouncement : 18.01.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, All Dated 31.01.2023 Relevant To The Assessment Years 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Property Development & Filed Its Return Of Income For The Assessment Years Under Appeal. The First Ground Raised By The Assessee

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri D. Hema Bhupal, JCIT

disallowance made under section 14A of the Act. The assessee has admitted to have earned dividend income of ₹.1,01,938/- and ₹.29,16,801

M/S DHARANI DEVELOPERS PRIVATE LIMITED,ALWARPET, CHENNAI vs. ACIT, COMPANY CIRCLE 1(4), NUNGAMBAKKAM CHENNAI

ITA 397/CHNY/2023[2008-2009]Status: DisposedITAT Chennai18 Jan 2024AY 2008-2009

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.397, 398, 399, 400 & 401/Chny/2023 Assessment Years: 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18 M/S. Dharani Developers Private Vs. The Asst/Deputy Commissioner Of Limited, No. 1, Venus Colony Ii Street, Income Tax, Corporate Circle 1(1), Alwarpet, Chennai 600 018. 121, Mahatma Gandhi Road, [Pan:Aabcd6222D] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.01.2024 घोषणा की तारीख /Date Of Pronouncement : 18.01.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, All Dated 31.01.2023 Relevant To The Assessment Years 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Property Development & Filed Its Return Of Income For The Assessment Years Under Appeal. The First Ground Raised By The Assessee

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri D. Hema Bhupal, JCIT

disallowance made under section 14A of the Act. The assessee has admitted to have earned dividend income of ₹.1,01,938/- and ₹.29,16,801

M/S DHARANI DEVELOPERS PRIVATE LIMITED,ALWARPET, CHENNAI vs. ACIT, COMPANY CIRCLE 1(4), NUNGAMBAKKAM CHENNAI

ITA 400/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Jan 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.397, 398, 399, 400 & 401/Chny/2023 Assessment Years: 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18 M/S. Dharani Developers Private Vs. The Asst/Deputy Commissioner Of Limited, No. 1, Venus Colony Ii Street, Income Tax, Corporate Circle 1(1), Alwarpet, Chennai 600 018. 121, Mahatma Gandhi Road, [Pan:Aabcd6222D] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.01.2024 घोषणा की तारीख /Date Of Pronouncement : 18.01.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, All Dated 31.01.2023 Relevant To The Assessment Years 2008-09, 2012-13, 2013-14, 2016-17 & 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Property Development & Filed Its Return Of Income For The Assessment Years Under Appeal. The First Ground Raised By The Assessee

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri D. Hema Bhupal, JCIT

disallowance made under section 14A of the Act. The assessee has admitted to have earned dividend income of ₹.1,01,938/- and ₹.29,16,801

NLC INDIA LIMITED,CUDDALORE vs. DCIT, NON CORP. CIRCLE 8(1), CHENNAI, CHENNAI

In the result, the appeals of the assessee are allowed

ITA 270/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19

Bench: HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Raghavan Ramabadran, AdvFor Respondent: Shri R. Clement Ramesh Kumar, IRS, CIT
Section 115JSection 142(1)Section 143(2)Section 144CSection 14A

801. Non Corporate Circle 8(1) Chennai. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Raghavan Ramabadran, Adv ""यथ" क" ओर से/Respondent by : Shri R. Clement Ramesh Kumar, IRS, CIT सुनवाई क" तारीख/Date of Hearing : 09.10.2024 घोषणा क" तारीख/Date of Pronouncement : 15.10.2024 आदेश /O R D E R PER MANU KUMAR GIRI

NLC INDIA LIMITED,CUDDALORE vs. DCIT, NON CORP. CIRCLE 8(1), CHENNAI

In the result, the appeals of the assessee are allowed

ITA 271/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Raghavan Ramabadran, AdvFor Respondent: Shri R. Clement Ramesh Kumar, IRS, CIT
Section 115JSection 142(1)Section 143(2)Section 144CSection 14A

801. Non Corporate Circle 8(1) Chennai. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Raghavan Ramabadran, Adv ""यथ" क" ओर से/Respondent by : Shri R. Clement Ramesh Kumar, IRS, CIT सुनवाई क" तारीख/Date of Hearing : 09.10.2024 घोषणा क" तारीख/Date of Pronouncement : 15.10.2024 आदेश /O R D E R PER MANU KUMAR GIRI

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 953/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Feb 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee by : Shri Raghavan Ramabadran, CA : राज"कीओरसे /Revenue by Shri G. Srinivasa Rao, CIT सुनवाई क" तार"ख/Date of Hearing : 07.01.2021 घोषणा क" तार"ख/Date of Pronouncement : 08.02.2021 2 I.T.A. Nos.868, 869, 952 & 953/CHNY/2018 आदेश /O R D E R Per G. MANJUNATHA, AM: These cross

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 952/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Feb 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee by : Shri Raghavan Ramabadran, CA : राज"कीओरसे /Revenue by Shri G. Srinivasa Rao, CIT सुनवाई क" तार"ख/Date of Hearing : 07.01.2021 घोषणा क" तार"ख/Date of Pronouncement : 08.02.2021 2 I.T.A. Nos.868, 869, 952 & 953/CHNY/2018 आदेश /O R D E R Per G. MANJUNATHA, AM: These cross

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 868/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Feb 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee by : Shri Raghavan Ramabadran, CA : राज"कीओरसे /Revenue by Shri G. Srinivasa Rao, CIT सुनवाई क" तार"ख/Date of Hearing : 07.01.2021 घोषणा क" तार"ख/Date of Pronouncement : 08.02.2021 2 I.T.A. Nos.868, 869, 952 & 953/CHNY/2018 आदेश /O R D E R Per G. MANJUNATHA, AM: These cross

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 869/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Feb 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee by : Shri Raghavan Ramabadran, CA : राज"कीओरसे /Revenue by Shri G. Srinivasa Rao, CIT सुनवाई क" तार"ख/Date of Hearing : 07.01.2021 घोषणा क" तार"ख/Date of Pronouncement : 08.02.2021 2 I.T.A. Nos.868, 869, 952 & 953/CHNY/2018 आदेश /O R D E R Per G. MANJUNATHA, AM: These cross

ACIT, CHENNAI vs. EL FORGE LIMITED, CHENNAI

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

ITA 1551/CHNY/2016[20101-11]Status: DisposedITAT Chennai21 Jun 2017

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 1551/Mds/2016 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. El Forge Limited, Income Tax, Vs. New No. 247/4, Old No. 338, Corporate Circle 2(1) , Ambujammal Street, Alwarpet, Chennai 600 034. Chennai 600 018. [Pan:Aaace1706L] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri K. Ravi, Jcit ""यथ" क" ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 07.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 6, Chennai Dated 17.03.2016 Relevant To The Assessment Year 2010-11, Wherein, The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Restricting The Disallowance Under Section 14A Of The Income Tax Act, 1961 [“Act” In Short] To The Exempt Income Earned By The Assessee.

For Appellant: Shri K. Ravi, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 10(34)Section 143(2)Section 143(3)Section 14ASection 201

disallowance under section 14A of the Income Tax Act, 1961 [“Act” in short] to the exempt income earned by the assessee. 2. Brief facts of the case are that the assessee is engaged in the 2 I.T.A. No.1551/M/16 business of manufacturing rough steel forgings and filed its return of income on 09.10.2010 admitting a loss

ACIT, CHENNAI vs. M/S. TVS MOTOR COMPANY LIMITED, CHENNAI

In the result, appeal of the revenue is dismissed

ITA 1782/CHNY/2012[2008-09]Status: DisposedITAT Chennai13 Apr 2022AY 2008-09

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 The The Asst. Asst. Commissioner Commissioner Of Of Vs. M/S. Tvs Motor Company Ltd., M/S. Tvs Motor Company Ltd., Income Tax, Company Circle Income Tax, Company Circle- Jayalakshmi Estates, 29 (Old Jayalakshmi Estates, 29 (Old Iii(2), New Block, 4Th Floor, 121, Iii(2), New Block, 4 No.8), Haddows Road, Chennai No.8), Haddows Road, Chennai Mahatma Mahatma Gandhi Gandhi Road, Road, Nungambakkam, Chennai Nungambakkam, Chennai Pan/Gir No.Aaacs 7032 B Aaacs 7032 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Vikram Vijayaraghavan, Vikram Vijayaraghavan, Ar Revenue By : Dr. S.Palanikumar, Cit ( Cit (Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 13/4/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Dr. S.Palanikumar, CIT (
Section 80Section 80HSection 80I

801 or 80IA of the Income Tax Act and the assessee should not be denied the admissible deduction under Section 80IA of the Income Tax Act.” Further, Hon’ble Bombay High Court in the case of Galaxy Surfactants ltd (supra), held that there is no reason to deprive the assessee of the normal entitlement which would flow

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. HIDESIGN INDIA PVT. LTD., CHENNAI

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

ITA 2496/CHNY/2017[2013-14]Status: DisposedITAT Chennai31 Jan 2017AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I T.A. No. 2496/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 The Deputy Commissioner Of M/S. Hidesign India Pvt. Ltd., Income Tax, Corporate Circle 2(2) , Vs. Old. No. 57/4, New No. 2, Anugraha Room No. 512, 5Th Floor, Wanaparthy Apartments, 1St Street, Kamarajar Block, 121, M.G. Road, Avenue, Adyar, Chennai 600 020. Chennai 600 034. [Pan:Aacch0586R] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri Ar.V. Sreenivasan, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तार"ख/ Date Of Hearing : 24.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 31.01.2018 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: None
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 43B

disallowance made under section 14A r.w. Rule 8D. 2. Brief facts of the case are that the assessee is engaged in manufacturing leather products and filed its return of income on 16.09.2013 for the assessment year 2013-14 admitting total income of ₹.2,79,88,380/- after claiming deduction under Chapter VIA to the tune

TIRUVENGADAM INVESTMENTS P LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the assessee appeal is allowed for statistical purpose

ITA 1230/CHNY/2013[2002-03]Status: DisposedITAT Chennai20 Jun 2017AY 2002-03

Bench: Shri Chandra Poojari & Shri. G. Pavan Kumarआयकरअपीलसं./I.T.A. No. 1230/Mds/2013 "नधा"रणवष"/Assessment Year : 2002-03 M/S. Tiruvengadam Investments P Ltd., Vs. The Assistant Commissioner Of Now Hansa Vision India P Ltd., Income Tax, South Indian Film Chamber Building, Company Circle Iii(2), No. 605-606, Anna Salai, Chennai. Ii Floor, Thousand Lights, Chennai – 600 006. [Pan: Aabct 3770E]

For Appellant: Shri. Supriyo Pal, JCIT
Section 143(2)Section 143(3)Section 148Section 14A

section 14A r.w.r. 8D of the Income Tax Act and worked out disallowance of Rs. 7,25,801/- and on the third

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2029/CHNY/2013[2007-08]Status: DisposedITAT Chennai28 Apr 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section, Income Tax, Corporate Circle, Large Taxpayer Unit, Neyveli-607 801. Chennai-600 034. [PAN: AAACN 1121 C] (अपीलाथ,/Appellant) (-.यथ,/Respondent) : Mr.B.Koteswara Rao, CIT अपीलाथ, क/ ओर से/ Appellant by : -.यथ, क/ ओर से /Respondent by Mr.R. Vijayaraghavan, Adv. : सुनवाई क/ तार"ख/Date of Hearing 23.02.2017 घोषणा क/ तार"ख /Date of Pronouncement : 28.04.2017 ITA No.1983/Mds/2011 & ITA Nos.2029

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2077/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section, Income Tax, Corporate Circle, Large Taxpayer Unit, Neyveli-607 801. Chennai-600 034. [PAN: AAACN 1121 C] (अपीलाथ,/Appellant) (-.यथ,/Respondent) : Mr.B.Koteswara Rao, CIT अपीलाथ, क/ ओर से/ Appellant by : -.यथ, क/ ओर से /Respondent by Mr.R. Vijayaraghavan, Adv. : सुनवाई क/ तार"ख/Date of Hearing 23.02.2017 घोषणा क/ तार"ख /Date of Pronouncement : 28.04.2017 ITA No.1983/Mds/2011 & ITA Nos.2029

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 1983/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Apr 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section, Income Tax, Corporate Circle, Large Taxpayer Unit, Neyveli-607 801. Chennai-600 034. [PAN: AAACN 1121 C] (अपीलाथ,/Appellant) (-.यथ,/Respondent) : Mr.B.Koteswara Rao, CIT अपीलाथ, क/ ओर से/ Appellant by : -.यथ, क/ ओर से /Respondent by Mr.R. Vijayaraghavan, Adv. : सुनवाई क/ तार"ख/Date of Hearing 23.02.2017 घोषणा क/ तार"ख /Date of Pronouncement : 28.04.2017 ITA No.1983/Mds/2011 & ITA Nos.2029

DCIT, CHENNAI vs. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 855/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Apr 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section, Income Tax, Corporate Circle, Large Taxpayer Unit, Neyveli-607 801. Chennai-600 034. [PAN: AAACN 1121 C] (अपीलाथ,/Appellant) (-.यथ,/Respondent) : Mr.B.Koteswara Rao, CIT अपीलाथ, क/ ओर से/ Appellant by : -.यथ, क/ ओर से /Respondent by Mr.R. Vijayaraghavan, Adv. : सुनवाई क/ तार"ख/Date of Hearing 23.02.2017 घोषणा क/ तार"ख /Date of Pronouncement : 28.04.2017 ITA No.1983/Mds/2011 & ITA Nos.2029

NEYVELI LIGNITE CORPORATION LTD.,CUDDALORE vs. DCIT, CHENNAI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2140/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section, Income Tax, Corporate Circle, Large Taxpayer Unit, Neyveli-607 801. Chennai-600 034. [PAN: AAACN 1121 C] (अपीलाथ,/Appellant) (-.यथ,/Respondent) : Mr.B.Koteswara Rao, CIT अपीलाथ, क/ ओर से/ Appellant by : -.यथ, क/ ओर से /Respondent by Mr.R. Vijayaraghavan, Adv. : सुनवाई क/ तार"ख/Date of Hearing 23.02.2017 घोषणा क/ तार"ख /Date of Pronouncement : 28.04.2017 ITA No.1983/Mds/2011 & ITA Nos.2029