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Case Law › Section 14A
Income-tax Act · Case Law

Section 14A Income Tax Case Law — Disallowance for Exempt Income

Browse 694 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 14A (Disallowance for Exempt Income) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 14A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 14A (showing 300 of 694)

Commissioner Of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd
Supreme Court · 2018 · [2018] 1 S.C.R. 502 · Dismissed
Assessee
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Hindustan Power Projects Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.indian Syntans Investments P Ltd
High Court · 2025 · Other
—
Shriram Chits Tamilnadu Pvt. Ltd v. The Assistant Commissioner Of Income Tax,Company Circle Vi (2),Chennai
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax -7, Delhi v. Punjab And Sind Bank
High Court · 2025 · Dismissed
Assessee
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
M/S. Cholamandalam Ms General Insurance Co Ltddare House v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
—
Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Wp/393/2022 Of M/S. Ccl Products (India) Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Itat/257/2024 Ia No: Ga/2/2024 Aim Credit Capital Private Limited v. Income Tax Officer, Ward-4(3
High Court · 2025 · Allowed
Assessee
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
The Order Passed By This Court In Ita v. Joint Commissioner Of Income-Tax [2018] 95 Taxmann.com 41 (Karnataka). Therefore
High Court · 2024 · Dismissed
Revenue
Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
—
Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-7, Delhi v. Uk Paints India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/662/2023 Of Pr. Commissioner Of Income Tax-3 v. M/S Sasken Technologies Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Taxchennai v. M/S. Bgr Energy System Limitedguna Building, Anna Salai, 433Teynampet, Chennai 600 018.[
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax Corporate Circle – 2(2)Chennai – 600 034 v. M/S.il & Fs Tamil Nadu Power Company Ltd.new
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Taxchennai v. Sudhershan Rani Rallan
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Central-Ii v. M/S.binny Limited
High Court · 2024 · Dismissed
Assessee
Ita/507/2024 Of Principal Commissioner Of Income Tax Delhi- 04 v. Ntpc Ltd
High Court · 2024 · Allowed
Revenue
The Commissioner Of Income Taxchennai v. M/S.shriram Retail Holdings Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/380/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
—
Ita/375/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -Central -1 v. Ve Commercial Vehicles Ltd
High Court · 2024 · Allowed
Revenue
Tax Delhi- 04 v. M/S Ntpc Ltd
High Court · 2024 · Other
—
Tax - 4 Delhi v. Hero Future Energies Pvt Ltd
High Court · 2024 · Dismissed
—
Tax -6 v. Corforge Ltd
High Court · 2024 · Other
—
Ita/313/2023 Of The Pr. Commissioner Of Income- Tax v. M/S Trianz Holdings Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/338/2017 Of The Pr Commissioner Of Income Tax v. M/S Agnus Holdings Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax Central-3 New Delhi v. Alchemist Ltd
High Court · 2024 · Other
—
Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-1 v. M/S Apl Apollo Tubes Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central-1 v. Sahara Prime City Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -7 v. Religare Enterprises Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Pepsico India Holding Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-4 v. M/S Ifci Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-04 v. M/S Ifci Ltd
High Court · 2024 · Dismissed
Assessee
Ita/76/2019 Of M/S. Mini Muthoottu Credit v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Paramount Propbuild Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax –(Central) 1 v. M/S Moon Star Securities Trading & Finance Co. Pvt. Ltd
High Court · 2024 · Other
—
Ita/153/2011 Paharpur Cooling Towers Ltd v. Commissioner Of Income Tax, Centre, Circle-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -6 v. National Housing Bank
High Court · 2024 · Dismissed
Assessee
Doc v. Reliance Petroproducts Pvt. Ltd.[1] Wherein It Has Been Held
High Court · 2024 · Allowed
—
Sociedade De Fomento Industrial Pvt.ltd v. The Assistant Commissioner Ofincome Tax, Circle
High Court · 2024 · Other
—
Central-1 v. Rrpr Holding Pvt. Ltd
High Court · 2023 · Other
—
Central -1 v. Blue Coast Hotels Ltd
High Court · 2023 · Other
—
M/S.lucas Tvs Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
D Commissioner Of Income Tax v. Ms Jite Shipyard Ltd Through
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-04, Delhi v. M/ S Inductis India Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
The Pr. Commissioner Of Income Tax -3 v. Devata Tradelink Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Dart Infrabuild (P) Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Times Internet Limited
High Court · 2023 · Other
—
Itxa/792/2018 Of The Pr. Commissioner Of Income Tax - 3 v. Shapoorji Pallonji And Co. Ltd
High Court · 2023 · Dismissed
Assessee
Signature Not Verified v. M/S Security Printing And Mining Corporation Of India Ltd
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax -7, Delhi v. M/S Punjab And Sind Bank Through: Mr Sumit Lalchandani, Adv
High Court · 2023 · Other
—
Tax v. Novell Software Development India Pvt. Ltd.[1
High Court · 2023 · Dismissed
—
Idfc First Bank Limited Kpm Towers 7Th Floor v. The Deputy Commissioner Of Income Tax Corporate Circle 1(1) Room
High Court · 2023 · Allowed
Assessee
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
I.t. Appeal v. Commissionerof Income-Tax And Another [(2010) 323 Itr 166 (Sc
High Court · 2023 · Other
—
Wp/1367/2022 Of Dcb Bank Ltd v. Deputy Commissioner Of Income Tax, Circle -2(3)(1, Mumbai)
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central)-3 v. Bhilwara Energy Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Central-11 v. Dsc Ltd
High Court · 2023 · Other
—
By Shri. Aravind v. Chavan, Advocate
High Court · 2023 · Dismissed
—
Principal Commissioner Of Income Tax, Delhi -04 v. Nestle India Ltd
High Court · 2023 · Dismissed
Assessee
I) [1]Commissioner Of Income Tax v. Alstom Projects India Ltd
High Court · 2023 · Dismissed
Assessee
The Apex Court In [1]Maxopp Investment Ltd v. D. B. Realty Pvt. Ltd
High Court · 2023 · Allowed
—
Ks Wpa v. Income Tax Officer, Ward 30(1), Kolkata & Anr
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha v. Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central-3, Delhi v. M/S Anant Overseas Pvt Ltd Through: None
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax - 4 Delhi v. M/S Modern Info Technology Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-3, Delhi v. Oriental Tollways Pvt Ltd Through
High Court · 2023 · Dismissed
Assessee
Cit And Another v. Microlabs Ltd;[6]Cit And Another V. Microlabs Ltd;[6
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax v. M/S Religare Enterprises Ltd
High Court · 2023 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -4 v. Modland Wears Pvt. Ltd
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax, Kolkata-2 v. West Bengal Infrastructuredevelopment Finance Corporationlimited
High Court · 2023 · Allowed
Revenue
Ita/115/2019 Principal Commissioner Of Income Tax-1, Kolkata v. The Peerless General Finance & Investment Co. Ltd
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax, Central- Ii v. M/S. Reliance Trading Enterprises Limited
High Court · 2023 · Dismissed
Assessee
Itxa/1029/2018 Of Pr. Commissioner Of Income Tax - 14 v. Godrej And Boyce Mfg. Co. Ltd
High Court · 2023 · Dismissed
Assessee
Ita/97/2020 Of The Commissioner Of Income Tax v. M/S. Syndicate Bank
High Court · 2023 · Other
—
At The Outset, Shri Shakar Submits That Question v. Ita
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Kolkata-3, Kolkata v. M/S. Britannia Industries Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax - 2, Kolkata v. M/S. West Bengal Infrastructure Development Finance Corporation Ltd
High Court · 2023 · Allowed
Revenue
Ita/2/2020 Of The Pr. Commissioner Of Income Tax v. M/S Coffee Day Enterprises Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Asian Hotels East Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Asian Hotels East Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Asian Hotels East Ltd
High Court · 2022 · Allowed
Revenue
Ita/1/2022 Of Sahyadri Agencies Limited v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/207/2019 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2022 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -18 v. Oil Industry Development Board
High Court · 2022 · Dismissed
Assessee
Ramesh Kymal v. The Deputy Commissioner Of Income Tax,International Tax – 1(1)
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7,Mumbai Room v. M/S. Orient Press Ltd.,20, Pragati Industrial Estate, Lowerparel, Mumbai 400 011
High Court · 2022 · Dismissed
Assessee
Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, Additional Bench
High Court · 2022 · Dismissed
Revenue
Circle v. M/S Delhi International Airport Pvt. Ltd
High Court · 2022 · Dismissed
—
Ita/131/2019 Haldia Petrochemicals Limited v. Commissioner Of Income Tax Kolkata Iv
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. M/S Ptc India Financial Serviceslimited
High Court · 2022 · Dismissed
Assessee
Neutral Citation No: 2022/Dhc/003682 v. J U D G M E N T
High Court · 2022 · Dismissed
—
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat State Electricity Corporation Ltd
High Court · 2022 · Allowed
Revenue
Shreenathji Terine Private Limited v. Oral Judgment
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Telecommunications Consultants India Limited
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
Ii) Commissioner Of Income Tax, Madras -Vs v. Mr P. Firm Muar Reported In 1961 Sc 1216 Muar Reported In 1961 Sc 1216
High Court · 2022 · Allowed
Revenue
Bharatkumar Rajendraprasad Dave v. Assistant Commissioner Of Income Tax Circle 4(1)(1)Ahmedabad
High Court · 2022 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2022 · Dismissed
Assessee
Siddharth Sumer Kothari v. Oral Order
High Court · 2022 · Allowed
—
Principal Commissioner Of Income Tax – 3, Kol v. Oberoi Hotels Private Ltd
High Court · 2022 · Dismissed
Assessee
Ita/130/2018 Principal Commissioner Of Income Tax, Kol 3 - Kol v. Oberoi Hotels Private Ltd
High Court · 2022 · Dismissed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax Central - Ino v. M/S. South India Corporation Ltd
High Court · 2022 · Other
—
Commissioner Of Income Tax Chennai v. M/S. Sanmar Speciality Chemicals Ltd
High Court · 2022 · Other
—
Hindustan Aeronautics Limited v. Assistant Commissioner And Another (D.d. 09.12.2020) (D.d. 09.12.2020
High Court · 2022 · Dismissed
—
Principal Commissioner Of Income Tax Central - Ino v. M/S. South India Corporation Ltd
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Delhi - 07 v. M/S Punjab National Bank (Erstwhile United Bankof India
High Court · 2022 · Dismissed
Assessee
Chennai v. M/S.shriram City Union Finance Company Ltd., Mookambika Complex
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. The Peerless General Finance And Investment Co. Ltd
High Court · 2022 · Allowed
Revenue
Tca/249/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Tca/250/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Tca/251/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Ita/294/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Exide Life Insurance Company Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax – 3 Mumbai v. Dsp Merill Lynch Capital Ltd
High Court · 2022 · Allowed
Revenue
Star Realcon Pvt. Ltd v. Pr. Commissioner Of Income Tax & Anr
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central 1, Kolkata v. M/S. Shalimar Pellet Feeds Ltd
High Court · 2022 · Dismissed
Assessee
Itat/308/2018 Of Principal Commissioner Of Income Tax -4, Kolkata v. M/S. Reliance Chemotex Industries Ltd
High Court · 2022 · Dismissed
Assessee
Principal Comm. Of Income Tax, Central-2, Kolkata v. M/S. Hooghly Mills Co. Ltd
High Court · 2022 · Allowed
Revenue
Principal Comm Of Income Tax 1, Kol v. M/S Surya Alloys Industries Ltd
High Court · 2022 · Dismissed
Assessee
Kesoram Industries Limited v. Principal Commissioner Of Income Tax 2 ………
High Court · 2022 · Allowed
Assessee
Wp/3134/2019 Of Triumph Hospitals Private Limited v. The Income Tax Officer, Ward 8 (3) (2) And 2 Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax - 2, Kolkata v. Universal Industrial Fund Ltd
High Court · 2022 · Other
—
Wp v. Assistant Commissioner Of Income Tax (Ltu)(Circle-2) And 2 Ors
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Incometax-1, Kolkata v. M/S. Suvarna Commercial Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kolkata – 2, Kolkata v. West Bengal Infrastructure Development Finance Corporation Limited
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/288/2021 Of Pr Commissioner Of Income Tax-2 v. Karnataka State Financial Corporation Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax, Kolkata-Ii v. M/S. Umil Share & Stock Broking Services Ltd
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Damodar Valley Corporation, Dvc Towers
High Court · 2021 · Other
—
The Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Umang Commercial Companyprivate Limited
High Court · 2021 · Dismissed
Assessee
T.c.a v. The Assistant Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax-2 v. Yes Bank Limited
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.cognizant Technology,Solutions India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Tax-12 v. India Infoline Investment Services Ltd
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax 9, Aaykar Bhavan v. M/S. Future Corporate Resources Ltd
High Court · 2021 · Dismissed
Assessee
Ita/12/2021 Of Principal Commissioner Of Income Tax v. M/S Hycron Electronics
High Court · 2021 · Dismissed
Assessee
Circular v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Circular v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
By Sri. A. Shankar, Sr. Adv. Forsri v. Chandrashekar, Adv
High Court · 2021 · Other
—
Commissioner Of Income Tax, Chennai v. M/S.sundaram Clayton Ltd., Jayalakshmi Estates
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income-Tax,Chennai v. M/S.sical Logistics Limited,73 – Armenian Street,Chennai-600 001
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 04, Delhi v. M/S Jaypee Capital Services Ltd
High Court · 2021 · Dismissed
Assessee
Tca/421/2012 Of The Commissioner Of Income Tax v. M/S Accel Limited
High Court · 2021 · Dismissed
Assessee
When The Matter Was Taken Up Today, The v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax,Company Circle 3 (1)Chennai v. M/S.tamil Nadu Newsprint & Papers Limited
High Court · 2021 · Allowed
Revenue
Substantial Question Nos.1 And 2 Deal With v. Dcit[1
High Court · 2021 · Allowed
—
Tca/171/2016 Of Commissioner Of Income Tax Ii v. M/S.htc Global Services India
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Company Circle, Tirupur v. Prabhu Spinning Mills (P) Limited
High Court · 2021 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S.allsec Technologies Ltd
High Court · 2021 · Allowed
—
Ita/1036/2017 Of Gmr Infrastructure Limited v. The Dy. Commissioner Of Income-Tax
High Court · 2021 · Allowed
Assessee
Ita/29/2019 Of The Pr. Commissioner Of Income Tax v. M/S Goldman Sachs Services Pvt Ltd
High Court · 2021 · Allowed
Revenue
Ita/372/2014 Of Commissioner Of Income Tax (Central) v. M/S. Gmr Energy Ltd
High Court · 2021 · Dismissed
Assessee
Ita/219/2020 Of Coffee Day Global Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Central Circle 2(2), Bengaluru v. M/S Delhi International Airport Pvt.ltd
High Court · 2021 · Dismissed
—
Ita/1043/2017 Of Pr. Commissioner Of Income Tax-Vi v. M/S. Sterling Developers India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax,Company Circle – I,Tirupur v. M/S.vedha Spinning Mills Private Limited
High Court · 2021 · Allowed
Revenue
Sri v. Chandrashekar, Adv., For
High Court · 2021 · Dismissed
—
T.v.sundram Iyengar & Sons Ltd.,Madurai v. The Commissioner Of Income Tax,Madurai
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S. Sical Logistics Limited
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.mm Forgings Ltd.,Guindy House,95 Anna Salai,Chennai – 600 032
High Court · 2021 · Dismissed
Assessee
Ita/50/2019 Of Pr. Commissioner Of Income Tax - 4 v. M/S Sterling Developers
High Court · 2021 · Allowed
Revenue
Others v. Quest Global Engineering Services Pvt. Ltd. I.e., I.t.a
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. M/S.redington (India) Ltd., Spl Guindy House
High Court · 2021 · Other
—
M/S.seshasayee Paper And Boards Limited v. The Assistant Commissioner Of Income-Tax,Circle I (1)
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 4, New Delhi v. Hcl Comnet Systems & Services Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax – 04, New Delhi v. Hcl Comnet Systems And Services Ltd
High Court · 2021 · Dismissed
Assessee
The Kallakuruchi Agricultural Producer Co-Operative Marketing Society Ltd v. The Assistant Commissioner Of Income Tax,Circle Ii,S.n. Chavadi
High Court · 2021 · Other
—
Ita/315/2018 Of Coffeeday Global Ltd v. Additional Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
When The Matter Was Taken Up Today, Learned v. M/S. Tally Solutions Pvt.ltd.] And In Ita
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax – Ii v. M/S.inautix Technologies India Pvt. Ltd.,10[Th] Floor, Tidal Park
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.venbro Investments & Financial Services Limited, “Gnanananda”
High Court · 2021 · Other
—
Ita/1055/2017 Of The Pr. Commissioner Of Income Tax v. M/S. Ambuthirtha Power Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Ita/138/2015 Of The Commissioner Of Income-Tax v. M/S. Quest Global Engineering Services Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Sandesh Procon Llp v. The Assistant Commissioner Of Income Tax, Circle 3(3
High Court · 2021 · Allowed
Assessee
Ita/685/2015 Of Pr Commissioner Of Income Tax - Vi v. M/S Sterling Developers P Ltd
High Court · 2021 · Allowed
Revenue
Saurabh Natvarlal Soparkar v. Assistant Commissioner Of Income Tax Circle 4(2
High Court · 2021 · Allowed
Assessee
The Order Dated 13.04.2016 Made In Ita v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2021 · Allowed
Revenue
Of Cit v. Corrtech Energy Pvt. Ltd. [45
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S.tamilnaduindustrial Development Corporation Limited [T.c.a
High Court · 2021 · Allowed
—
By Mr v. Chandrasekhar, Adv., Withmr. S. Annamalai, Adv., Formr. M. Lava, Adv
High Court · 2021 · Allowed
—
Ita/271/2017 Of Pr Commissioner Of Income Tax-5 v. M/S Novell Software Development (India) Pvt.ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata ….Appellant(S v. Hindustan Gum And Chemicals Ltd
High Court · 2021 · Allowed
Revenue
Ita/417/2014 Of Biocon Limited v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/285/2017 Of Pr Commissioner Of Income Tax-5 v. M/S Page Industries Ltd
High Court · 2021 · Dismissed
Assessee
Deepak Anand, Standing Counsel v. M/S Harsh International Pvt. Ltd.through: None
High Court · 2020 · Allowed
—
The Principal Commissioner Of Income Tax, Central 2, Chennai v. M/S.snj Distillers Pvt. Ltd.,Chennai-35
High Court · 2020 · Dismissed
Assessee
Ita/169/2013 Of Commissioner Of Income Tax-Iii v. M/S Wipro Limited
High Court · 2020 · Other
—
Ita/315/2012 Of M/S Wipro Limited v. The Additional Commissioner Of Income-Tax
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. Shriram Ownership Trust
High Court · 2020 · Allowed
Revenue
M/S.spero Foundation Pvt. Ltd., Chennai-18 v. The Deputy Commissioner Of Income Tax, Corporate Ward 6(2), Chennai-34
High Court · 2020 · Allowed
Assessee
Ita/29/2017 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax Central 1 v. M/S.bgr Energy Systems Ltd
High Court · 2020 · Dismissed
Assessee
Ita/501/2013 Of Commissoner Of Income Tax v. M/S Shaw Wallace
High Court · 2020 · Dismissed
Assessee
Ita/78/2015 Of The Commissioner Of Income Tax v. M/S. Gokaldas Images Pvt.ltd
High Court · 2020 · Allowed
Revenue
Ita/77/2015 Of The Commissioner Of Income Tax v. M/S. Gokaldas Images Pvt.ltd
High Court · 2020 · Other
—
Ita/373/2014 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Dismissed
Assessee
Ita/355/2013 Of The Commissioner Of Income Tax v. M/S. State Bank Of Mysore
High Court · 2020 · Allowed
Revenue
Ita/450/2013 Of The Commissioner Of Income Tax v. M/S Jindal Aluminium Limited
High Court · 2020 · Dismissed
Assessee
Shri Arumugam Olaganathan12/A, Spartan Nagar, Mugappair, Chennai – 600 050 v. Commissioner Of Income Tax 1Chennai
High Court · 2020 · Other
—
Tca/713/2018 Of Commissioner Of Income Tax v. M/S. Zylog Systems Ltd
High Court · 2020 · Allowed
Revenue
State Bank Of India … v. Vineet Agrawal, Assistant Commissioner Of Income Tax And Others …
High Court · 2020 · Allowed
Assessee
Dated 12[Th] February, 2018 In The Case Of Maxoppinvestment Ltd v. Commissioner Of Income Tax, Newdelhi & Others
High Court · 2020 · Dismissed
Revenue
Ita/423/2013 Of The Commissioner Of Income Tax v. M/S Chemsworth Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Vices v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2020 · Allowed
—
The Commissioner Of Income Tax,Chennai v. Shri Kesari Sanjay Kundaliaold
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle-3, Chennai v. M/S.thiru Arooran Sugar Ltd.,Chennai-34
High Court · 2020 · Allowed
Revenue
Chennai v. The Deputy Commissioner Of Income Tax, Corporate Circle-2(1),Chennai
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.alagumalai Impex Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Tca/416/2015 Of Commissioner Of Income Tax v. M/S.southern Wind Farms
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. Shriram Ownership Trust, Chennai-17
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Corporate Circle – 3, Chennai v. M/S.tamilnadu Industrial Development Corporation Limited
High Court · 2020 · Allowed
Revenue
Tca/1042/2010 Of Commissioner Of Income Tax v. M/S Spencer And Amp Co Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. Delivered By Dr.vineet Kothari, J
High Court · 2020 · Dismissed
Assessee
Rp/1106/2019 Of The Principal Commissioner Of Income Tax v. The Fertilizers And Chemicals Travancore Ltd
High Court · 2020 · Dismissed
Assessee
K. Vinod Chandran, J v. Learned Standing Counsel Appearing For The
High Court · 2020 · Dismissed
—
Sca/16127/2018 Of Asian Tubes Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle (1)(1)
High Court · 2020 · Allowed
Assessee
Pr. Commissioner Of Income Tax Ltu, New Delhi v. The Oriental Insurance Co. Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.rane Holdings Ltd., “Maithri”
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-1 v. Cims Hospital Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Subramany v. Assistant Commissioner Of Incometax, Circle
High Court · 2020 · Allowed
Assessee
Itxa/1545/2017 Of Pr. Commissioner Of Income Tax-16 v. Dish Tv India Ltd
High Court · 2020 · Dismissed
Assessee
Housing And Urban Development Corporation Ltd v. Additional Commissioner Of Income Tax Range 12 New Delhi
High Court · 2020 · Allowed
Assessee
Ita-382-2019 (O&M v. Rajender Prasad Moody (1978),Tis Itr 519 2
High Court · 2020 · Dismissed
—
M/S.spaarkon Trading Chennai P. Ltd v. The Commissioner Of Income Tax (Appeals)
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Taxchennai v. M/S.khivraj Motors Pvt Ltd623, Anna Salai, Chennai 600 006
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -6 v. Kamanwala Housing Construction Ltd
High Court · 2020 · Dismissed
Assessee
Itxa/1124/2017 Of Pr. Commissioner Of Income Tax-6 v. Kohinoor Project Pvt. Ltd
High Court · 2020 · Allowed
Revenue
Ita/98/2010 Of The Commissioner Of Income-Tax v. M/S. Syndicate Bank
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax-Ltu v. Idbi Bank Ltd
High Court · 2020 · Allowed
Revenue
Ita/200002/2018 Of Shri. Shankarlal Gilada v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-7 v. Morgan Stanley India Securities P Ltd
High Court · 2020 · Allowed
Revenue
Ita/97/2010 Of The Commissioner Of Income Tax v. Syndicate Bank
High Court · 2020 · Allowed
Revenue
Further, The Supreme Court In Maxopp Investment Ltd v. Commissioner Of Income Tax, New Delhi, 2018(402) Itr 640 Held As 4)2'
High Court · 2020 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-2 v. Bharat Petroleum Corporation Ltd.,Taxation Section
High Court · 2020 · Other
—
Krupa Trading Co.,New v. The Income Tax Officer,Non Corporate Ward - 3 (4),Chennai - 34
High Court · 2019 · Dismissed
Revenue
Ita/392/2018 Of Pr.commissioner Of Income Tax-7 v. M/S Texport Overseas Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Taxchennai Iii v. M/S.rane Brake Limings Ltd“Maithri”
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax 4 v. M/S Voltamp Transformers Limited
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income-Tax, Vadodara-1 v. Gujarat Alkalies & Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Wp/43994/2019 Of Essilor India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp/2271/2019 Of General Insurance Corporation Of India v. The Assistant Commissioner Of Income Tax Circle 3(1)(2) And 2 Ors
High Court · 2019 · Other
—
Sca/16767/2018 Of Kakaria Housing And Infrastructure Ltd v. Dy. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Wp/32616/2018 Of M/S.redington India Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax Chennai v. M/S.lucas Tvs Ltd.,M.t.h.road, Padi, Chennai 600 050
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. Shri.m.e.shanmugam
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -7 v. Oscar Investment Ltd.through:mr. Anunav Kumar, Advocate
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax – 6 v. Mis Modi Rubber Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-4, Chennai-34 v. M/S.karmen International Pvt. Ltd., Chennai
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai-34 v. M/S.changepond Technologies Pvt.ltd., Chennai-603 103
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S.harita Seating Systems Ltd.,Jayalakshmi Estates,29, (Old
High Court · 2019 · Dismissed
Assessee
Tca/746/2017 Of The Commissioner Of Income Tax v. M/S Carburettors Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.sundaram Clayton Ltd.,Jayalakshmi Estates
High Court · 2019 · Dismissed
Assessee
Tca/338/2017 Of Commissioner Of Income Tax v. Tafe Motors & Tractors Limited
High Court · 2019 · Dismissed
Assessee
Tca/721/2017 Of Commissioner Of Income Tax v. M/S. C. Subba Reddy, Huf
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.simpson & Co. Ltd.,861/862, Anna Salai,Chennai-600 002
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Non Corporate Circle, Chennai v. M/S.arun Excello Homes Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.t.t.krishnamachari & Co
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Corporate Ward-3, Chennai v. Tamil Nadu Sugar Corporation Limited, 690, Evr Building, Anna Salai, Chennai - 600 035
High Court · 2019 · Dismissed
Assessee
Tca/654/2018 Of Commissioner Of Income Tax v. Trimex Sands Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.dewa Properties Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.tvs Investments Limited,Jayalakshmi Estate
High Court · 2019 · Dismissed
Assessee
Tca/227/2014 Of The Commissioner Of Income Tax v. M/S Eih Associated Hotels
High Court · 2019 · Dismissed
Assessee
Tca/595/2014 Of The Commissioner Of Income Tax v. M/S.beach Minerals Company
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax - 4 v. H.t. Media Ltd
High Court · 2019 · Dismissed
Assessee
Tca/355/2013 Of Commissioner Of Income Tax v. Dr.a.ramamoorthy
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Delhi-21 v. Lalit Bagai
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle 3(1), Chennai v. M/S.trimex Sands Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -2 v. M/S. Acb India Ltd
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax -8 v. M/S. Rediff.com India Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. M/S Harsha Engineerings Ltd
High Court · 2019 · Allowed
Revenue
Sherla v. Ita.603.2017.Doc
High Court · 2019 · Allowed
—
Sherla v. Ita.702.2017_25.Doc
High Court · 2019 · Allowed
—
Pr. Commissioner Of Income Tax-2, Delhi v. M/S Clix Finance India Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Ramgopal Ochhavlal Maheshwari v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 v. Magic Share Traders Ltd
High Court · 2019 · Allowed
Revenue
Asstt. Commissioner Of Income Tax, Circle-4, Room v. M/S Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle, Madurai v. M/S.rajapalayam Mills Ltd., Rajapalayam
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat State Fertilizers And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Observations v. Ssp 2/3
High Court · 2019 · Allowed
—
Pr. Commissioner Of Income Tax -1 v. The Cricket Club Of India
High Court · 2019 · Dismissed
Assessee
Tca/322/2009 Of Commissioner Of Income Tax v. New Ambadi Investments (P) Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, Ludhiana v. M/S Trident Limited, Ludhiana
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-3, Ludhiana v. Malwa Industries Limited, Ludhiana
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax (Central), Ludhiana v. M/S Vardhman Industries Ltd., New Delhi
High Court · 2019 · Allowed
Revenue

Key issues litigated under Section 14A

Section 14A case law — FAQs

What does Section 14A of the Income-tax Act deal with?
Section 14A relates to Disallowance for Exempt Income. This page collects 694 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 14A.
How many case laws are available on Section 14A?
EaseValue has indexed 694 income-tax judgments citing Section 14A — each with parties, citation, court, year, outcome and the full order text.
How can Section 14A judgments help my case?
They show how courts have decided Section 14A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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