Section 8D(2)(ii) of the Income Tax Act

The decision most relied on for Section 8D(2)(ii) is Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. (112 Taxmann.com 322), cited in 71 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 8D(2)(ii)

Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.
112 Taxmann.com 322 · 2019 · Supreme Court
71
citing judgments

Disallowance under Section 14A of the Income-tax Act, 1961 cannot exceed the actual amount of exempt income earned by the assessee during the relevant previous year. This principle applies to assessment years prior to the amendment by Finance Bill 2022.

Kesoram Industries & Cotton Mills Ltd. v. CIT
196 ITR 845 · 1992 · High Court
61
citing judgments

Expenses incurred for obtaining a project report, legal opinion, or conducting due diligence to explore the feasibility of expanding an existing business or setting up a new factory in the same line are considered revenue expenditures, not capital.

CIT v. Cadila Healthcare Ltd.
31 Taxmann.com 300 · 2013 · High Court
52
citing judgments

Section 35(2AB), an incentive provision, allows weighted deduction for expenditure 'on in-house research or development facility' even if related activities like clinical trials are conducted externally, provided they are for the in-house research. This requires a liberal interpretation of the provision.

BC Management Services (P.) Ltd. v. DCIT
83 Taxmann.com 346 · 2017 · High Court
21
citing judgments
Mobile Global Ltd. v. Additional Commissioner of Income-tax
45 Taxmann.com 346 · 2014 · Reported
15
citing judgments
CIT, Madurai v. Saravana Spg. Mills (P) Ltd.
163 Taxmann 201 · 2007 · Supreme Court
14
citing judgments
CIT v. Tingri Tea Co. Ltd. (
84 ITD 563 · 2003 · ITAT
12
citing judgments
CIT v. Television Eighteen India Limited
364 ITR 597 · 2014 · High Court
12
citing judgments
CIT v. Tingri Tea Co. Ltd.
79 ITR 294 · 1971 · High Court
9
citing judgments
PCIT v. Asphalt India Corp.
167 Taxmann.com 460 · 2024 · High Court
7
citing judgments

Judgments on Section 8D(2)(ii)

RAVI MODI,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

Appeals of the assessee are allowed

ITA 1964/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

DSP INVESTMENT MANAGERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 3(1)(1), MUMBAI

ITA 3925/MUM/2023[2021-22]Status: DisposedITAT Mumbai13 Feb 2026AY 2021-22

Bench: Ms. Kavitha Rajagopal & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Annavaram Kosuri, Sr. DR
Section 14A

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1246/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2026AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

ACIT CIRCLE 1, TRICHY vs. DALMIA CEMENT BHARAT LTD., DALMIAPURAM

ITA 3157/CHNY/2017[2013-14]Status: DisposedITAT Chennai31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), C R BUILDINGS, QUEENS ROAD, BENGALURU

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

ITA 1271/BANG/2025[2018-2019]Status: DisposedITAT Bangalore26 Nov 2025AY 2018-2019

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

DY. COMMISSIONER OF INCOME TAX- CC 3(4), MUMBAI vs. PASHA FINANCE PVT LTD, MUMBAI

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

ITA 4317/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Devendra Jain, AdvocateFor Respondent: Shri Virabhadra Mahajan, Sr. DR
Section 10(34)Section 143(3)Section 14ASection 36(1)(ii)Section 36(1)(iii)

FIITJEE LIMITED.,NEW DELHI vs. ACIT CIRCLE-25(2), NEW DELHI

The appeals are allowed partly

ITA 333/DEL/2021[2010-11]Status: DisposedITAT Delhi29 Oct 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri C.S. Agarwal, Sr. Advocate; &For Respondent: Ms Monika Singh, CIT-DR
Section 14ASection 153A

SECURITY PRINTING AND MINTINGCORPORATION OF INDIA LTD,NEW DELHI vs. ACIT, CIRCLE 22(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1665/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. HDB FINANCIAL SERVICES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1507/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. M/S WELSPUN ENTERPRISES LIMITED, MUMBAI

In the result, the appeal of revenue for AY 2018-19 is dismissed

ITA 1763/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 115JSection 14ASection 254(1)Section 40

DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. M/S. WELSPUN ENTERPRISES LIMITED, MUMBAI

In the result, the appeal of revenue for AY 2018-19 is dismissed

ITA 1677/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 115JSection 14ASection 254(1)Section 40

DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. M/S. WELSPUN ENTERPRISES LIMITED, MUMBAI

In the result, the appeal of revenue for AY 2018-19 is dismissed

ITA 1675/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 115JSection 14ASection 254(1)Section 40

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ANIL LIMITED, AHMEDABAD

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

ITA 403/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Sept 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri R P Rastogi, CIT-DRFor Respondent: None
Section 14ASection 250Section 80J

BOUNTEOUS DIGITAL PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

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

ITA 1600/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Aug 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1600/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Bounteous Digital Private Limited, Vs. The Deputy Commissioner Of Block A, 8Th Floor, Global Infocity Park Income Tax, No. 40, Mgr Salai, Perungudi, Corporate Circle 4(1), Chennai 600 096. Chennai. [Pan:Aaacl6079R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A.R. Raghunathan, Ca (Virtual) ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 28.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.02.2025 Passed By The Addl/Jcit(A) – 10, Mumbai For The Assessment Year 2017-18. 2. The First Issue Raised By The Assessee Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Disallowance Of Csr Expenses In The Facts & Circumstances Of The Case.

For Appellant: Shri A.R. Raghunathan, CA (Virtual)For Respondent: Shri C. Sivakumar, Addl. CIT
Section 143(2)Section 30Section 36Section 37Section 37(1)Section 80G

RANA SUGARS LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

Appeal stand dismissed

ITA 513/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh04 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.1048/Chandi/2018 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ Ita No.1049/Chandi/2018 (िनधा"रणवष" / Assessment Year: 2011-12) Dcit-Central Circle-1 M/S Rana Sugars Limited Chandigarh Sco No.49-50, Sector 8-C बनाम/ Vs. Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcr-6744-C (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकरअपीलसं./ Ita No.512/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2010-11) & 4. आयकरअपीलसं./ Ita No.513/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2011-12) M/S Rana Sugars Limited Dcit-Central Circle-1 Sco No.49-50, Sector 8-C Chandigarh बनाम/ Vs. Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcr-6744-C (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca) & Ms. Shruti Khandelwal (Advocate) – Ld. Ars. ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr & Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr

For Appellant: Shri Parikshit Aggarwal (CA) and Ms. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR & Dr. Ranjit
Section 143(3)Section 14ASection 36(1)(iii)

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

ITA 708/HYD/2022[2016-17]Status: DisposedITAT Hyderabad06 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: [Through Hybrid Hearing]For Respondent: MS. M. Narmada, CIT-DR
Section 115JSection 92C

DCIT CENTRAL CIRCLE-1(1), MUMBAI, MUMBAI vs. EDEL FINANCE COMPANY LIMITED, MUMBAI

In the result, both the appeal and cross objection are dismissed

ITA 2288/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Jun 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am Dcit, Central Circle-1(1) Edel Finance Company Limited 11Th Floor, Edelweiss House, Pratishtha Bhavan, M. K. Road, Mumbai-400 020 Vs. Off Cst Road, Kalina, Santacruz (E), Mumbai-400 098

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Hemanshu Joshi
Section 14ASection 14A(2)

ASST. COMMISSIONER OF INCOME TAX 8(2)(1) MUMBAI, MUMBAI vs. MS. PIRAMAL ENTERPRISES LIMITED, MUMBAI

In the result, all the three appeals of the assessee are partly allowed and appeal of the Revenue is dismissed

ITA 2589/MUM/2024[2008-09]Status: DisposedITAT Mumbai21 May 2025AY 2008-09

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Ronak Doshi, CAFor Respondent: Shri R.A. Dhyani, CIT DR
Section 115JSection 143(3)Section 14ASection 80Section 80I

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