Section 2(19AA) of the Income Tax Act

The decision most relied on for Section 2(19AA) is 277(D- E) and CIT v. U.P. State Industrial Development Corporation (225 ITR 703), cited in 49 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(19AA)

277(D- E) and CIT v. U.P. State Industrial Development Corporation
225 ITR 703 · 1997 · Supreme Court
49
citing judgments

A liability, including an obligation to pay compensatory interest arising from a contract, is deductible as a business expense under Section 37(1) when it has crystallized and become an ascertained liability.

Industrial Development Bank of India v. ITO
107 ITD 45 · 2007 · ITAT
36
citing judgments

TDS provisions do not apply if the payee is not identified at the time of making provision for an expense. The scheme of TDS requires the payer to know the identity of the recipient of the income.

Wimco Seedlings v. DCIT
107 ITD 267 · 2007 · ITAT
35
citing judgments

There can be no presumption that an assessee must have incurred expenditure to earn tax-free income. Disallowance under section 14A requires actual expenditure, not notional or estimated amounts.

TUV India (P.) Ltd. v. DCIT
110 Taxmann.com 175 · 2019 · ITAT
19
citing judgments
Reckitt Benckiser (India) Ltd. v. Additional CIT
56 Taxmann.com 415 · 2015 · High Court
19
citing judgments
DP World (P.) Ltd. v. DCIT
140 ITD 694 · 2013 · ITAT
17
citing judgments
261 ITR 501 (Bom HC)\nb. CIT v. Compaq Electric Ltd.
26 Taxmann.com 333 · 2012 · High Court
15
citing judgments
Premji Khimraj Shah v. ITO
118 ITR 216 · 1979 · Reported
11
citing judgments
(CIT v. STADS Ltd.
373 ITR 313 · 2015 · High Court
11
citing judgments
(i) Bharati Airtel v. Addl.CIT
49 Taxmann.com 146 · 2014 · ITAT
10
citing judgments

Judgments on Section 2(19AA)

M/S. BANK OF AMERICAN , N.A,MUMBAI vs. THE JT DIT (I.T)3, MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 4154/MUM/2004[2000-2001]Status: DisposedITAT Mumbai18 Mar 2026AY 2000-2001
For Appellant: Shri Percy PardiwalaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 10Section 10(15)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)(viia)Section 37(1)Section 44C

THE DY DIT (I.T) 1(1), MUMBAI vs. M/S. BANK OF AMERICA N.A., MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 4090/MUM/2004[2000-2001]Status: DisposedITAT Mumbai18 Mar 2026AY 2000-2001
For Appellant: Shri Percy PardiwalaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 10Section 10(15)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)(viia)Section 37(1)Section 44C

ACID, CIRCLE-5(1), KOLKATA, KOLKATA vs. EMAMI REALTY LIMITED, KOLKATA

ITA 1457/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Jan 2026AY 2021-22

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 143(3)Section 194ISection 2Section 250Section 50CSection 56Section 56(2)Section 56(2)(x)

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LIMITED ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -8(1), MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

DCIT CENTRAL CIRCLE 8(1), MUMBAI vs. MAHADHAN AGRITECH LIMITED, PUNE

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX(APPEAL)--50, MUMAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTECH TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-MUMBAI.50, MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

ITA 1225/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1184/AHD/2018[2011-12]Status: FixedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

L & T TECHNOLOGIES SERVICES LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), MUMBAI

In the result, the additional grounds of the assessee are allowed for statistical purposes

ITA 4255/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Feb 2025AY 2015-16

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeel&T Technologies Services Ltd Vs Assistant Commissioner Of Income L&T House, N.M. Marg, Tax, Circle 2(2)(1), Mumbai Room No.545, 5Th Floor, Aayakar Mumbai Pan: Aaccl4310P Bhavan, Maharshi Karve Road, Mumbai-400 020 Appellant Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Dr. K.R. Subhash (CIT- DR)
Section 10ASection 143(3)Section 170Section 2Section 250Section 37Section 90

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2325/MUM/2023[2021-22]Status: DisposedITAT Mumbai11 Nov 2024AY 2021-22

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2287/MUM/2023[2021-22]Status: DisposedITAT Mumbai11 Nov 2024AY 2021-22

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2163/MUM/2023[2017-18]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2162/MUM/2023[2015-2016]Status: DisposedITAT Mumbai11 Nov 2024AY 2015-2016

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2161/MUM/2023[2018-2019]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-2019

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2160/MUM/2023[2016-2017]Status: DisposedITAT Mumbai11 Nov 2024AY 2016-2017

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1956/MUM/2023[2018-19]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-19

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1955/MUM/2023[2017-2018]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-2018

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1954/MUM/2023[2016-2017]Status: DisposedITAT Mumbai11 Nov 2024AY 2016-2017

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1953/MUM/2023[2015-2016]Status: DisposedITAT Mumbai11 Nov 2024AY 2015-2016

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

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