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

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

Browse 1,226 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 1,226)

South Indian Bank Ltd. v. Commissioner Of Income Tax
Supreme Court · 2021 · [2021] 6 S.C.R. 154 · Allowed
Assessee
Principal Commissioner Of Income Tax, Mumbai v. M/S I-Ven Interactive Limited, Mumbai
Supreme Court · 2019 · [2019] 13 S.C.R. 509 · Allowed
Revenue
Maxopp Investment Ltd. v. Commissioner Of Income Tax, New Delhi
Supreme Court · 2018 · [2018] 2 S.C.R. 783 · Other
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Commissioner Of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd. Through Its Manager
Supreme Court · 2018 · [2018] 1 S.C.R. 502 · Dismissed
Assessee
Godrej & Boyce Manufacturing Company Limited v. Dy. Commissioner Of Income-Tax & Anr.
Supreme Court · 2017 · [2017] 3 S.C.R. 602 · Allowed
Assessee
% Date Of Decision : 01.09.2025 + Ita 279/2025, Cm Appl. 48411/2025 The Pr. Commissioner Of Income Tax -Central -1 + Ita 279/2025, Cm Appl. 48411/2025 The Pr. Commissioner Of Income Tax -Central -1 v. Pvr Ltd
High Court · 2025 · Dismissed
Assessee
Dr Maish Board Accountant Member Income Tax Appellate Tribunal Presently Posted At Pune Benches Pun v. Williamson Financial Services Limited A Company Incorporated Under The Companies Act, 1956 And Having Its Registered Office Situated At Export Promotion Industrial Park, Plot No. 1, Amingaon North Guw
High Court · 2025 · Allowed
Revenue
Dr Maish Board Accountant Member Income Tax Appellate Tribunal Presently Posted At Pune Benches Pun v. Williamson Financial Services Limited A Company Incorporated Under The Companies Act, 1956 And Having Its Registered Office Situated At Export Promotion Industrial Park, Plot No. 1, Amingaon North Guw
High Court · 2025 · Allowed
Revenue
Dr Maish Board Accountant Member Income Tax Appellate Tribunal Presently Posted At Pune Benches Pun v. Williamson Financial Services Limited A Company Incorporated Under The Companies Act, 1956 And Having Its Registered Office Situated At Export Promotion Industrial Park, Plot No. 1, Amingaon North Guw
High Court · 2025 · Allowed
Revenue
Dr Maish Board Accountant Member Income Tax Appellate Tribunal Presently Posted At Pune Benches Pun v. Williamson Financial Services Limited A Company Incorporated Under The Companies Act, 1956 And Having Its Registered Office Situated At Export Promotion Industrial Park, Plot No. 1, Amingaon North Guw
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax, Jaipur-Ii, At New Centralrevenue Building Statue Circle, Jaipur (Raj.)-302005 v. M/S Shriram General Insurance Company Limited, E-8, Epipriico Industrial Area, Sitapura Jaipur(Rajasthan
High Court · 2025 · Dismissed
Assessee
+ Ita 331/2025 Pr. Commissioner Of Income Tax-1, Delhi v. Acb (India) Power Ltd
High Court · 2025 · Other
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+ Ita 244/2025 & Cm Appl. 44576/2025 Pr. Commissioner Of Income Tax (Central)-2, Delhi v. Hindustan Power Projects Pvt. Ltd
High Court · 2025 · 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
Shriram Chits Tamilnadu Pvt. Ltd.,149, Greams Road,Chennai-600 006.Pan Aabcs0167N v. The Assistant Commissioner Of Income Tax,Company Circle Vi (2),Chennai
High Court · 2025 · Other
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The Commissioner Of Income Tax,Chennai v. M/S.indian Syntans Investments P Ltd.,No.12, Third Main Road,Kasturba Nagar, Adyar,Chennai 600 020
High Court · 2025 · Other
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Siva Industries & Holdings Limited(Formerly Known As Sterling Infotech Ltd)327, Anna Salai, Teynampetchennai-600 018 v. The Assistant Commissioner Of Income Taxcompany Circle Vi(4)Chennai-600 034
High Court · 2025 · Allowed
Assessee
Itta/230/2016 Of Modi Shelters, Hyd v. Deputy Commissioner Of Income Tax, Hyd
High Court · 2025 · Allowed
Assessee
Itta/229/2016 Of Modi Builders And Realtors Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Itta/167/2012 Of M/S Modi Builders And Realtors (P) Ltd., v. Asst. Commissioner Of Income Tax,
High Court · 2025 · Allowed
Assessee
Under Section 148,{ Ofthe Act Asso Under Section 148 Of Theact Ought To Have Also Been Rssueand Proceeded In A Facelessmanner v. 'L(2023) [156 ][Taxmann.com ][178 ][(Tel]L
High Court · 2025 · Allowed
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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,No.2, Nsc Bose Road,Chennai – 600 001Pan Aabcc 6633 K v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
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Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 Through: Mr. Ruchir Bhatia, Senior Standing Counsel v. Urban Land Management Pvt Ltd
High Court · 2025 · Allowed
Revenue
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 No.613/2023 Dated 23.09.2024, Paragraphs Nos.3 To 5 Reads As Under v. Joint Commissioner Of Income-Tax [2018] 95 Taxmann.com 41 (Karnataka). Therefore
High Court · 2024 · Dismissed
Revenue
Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
—
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
The Commissioner Of Lncome Tax-, Aayakar Bhavan, Basheerbagh, Hyderabad-500 001 v. Prasad (Sr. Sc For Rncome Tax)The Court Delivered The Following Judgment
High Court · 2024 · Allowed
—
Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax Corporate Circle – 2(2)Chennai – 600 034 v. M/S.il & Fs Tamil Nadu Power Company Ltd.new No.2, (Old No.21)4[Th] Floor, Kpr Tower1[St] Street, Subba Rao Avenuecollege Road, Chennai – 600 006.Pan: Aabcf 1176A
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S. Bgr Energy System Limitedguna Building, Anna Salai, 433Teynampet, Chennai 600 018.[Pan Aabcg2202J
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,No.108, Nungambakkam High Road,Chennai - 600 034 v. M/S.binny Limited,No.1, Cooks Road,Otteri Perambur,Chennai - 600 011.Pan:aaa Cb 2529 G
High Court · 2024 · Dismissed
Assessee
$~4In The High Court Of Delhi At New Delhi+Ita 506/2024Principal Commissioner Of Incometax Delhi- 04 v. Ntpc Ltd
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.4, Lady Desika Roadmylapore, Chennai – 600 004
High Court · 2024 · Dismissed
Assessee
Chandran Bhavani v. Respondent In
High Court · 2024 · Dismissed
—
Also Of The High Court Of Bombay (With Regard To Questionno.4). — v. Nc: 2024:Khc:41370-Dbita No. 665 Of 2023
High Court · 2024 · Dismissed
—
> Picture [72 X 72] Intentionally Omitted <== v. The Assistant Commissioner Of Income Tax Circle 25 (1), New Delhi & Ors
High Court · 2024 · Allowed
Assessee
Whether On The Facts And In The Circumstances Of The Case, The Tribunal’s Order Can Be Said As Perverse In Nature In Setting Aside Disallowance Made Under Section 14A Of The Act By Following The Decis v. Nc: 2024:Khc:41542-Dbita No. 449 Of 20
High Court · 2024 · Other
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Ita/375/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
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Ita/380/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
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The Gauhati High Court(High Court Of Assam, Nagaland, Mizoram And Arunachal Pradesh v. Commissioner Of Income Tax, Guwahati- 2, Guwahati, Aayakar Bhawan, Christian Basti, G.s. Road, Guwahati- 781005
High Court · 2024 · Dismissed
Revenue
The Gauhati High Court(High Court Of Assam, Nagaland, Mizoram And Arunachal Pradesh v. Commissioner Of Income Tax, Guwahati- 2, Guwahati, Aayakar Bhawan, Christian Basti, G.s. Road, Guwahati- 781005
High Court · 2024 · Dismissed
Revenue
The Gauhati High Court(High Court Of Assam, Nagaland, Mizoram And Arunachal Pradesh v. Commissioner Of Income Tax, Guwahati- 2, Guwahati, Aayakar Bhawan, Christian Basti, G.s. Road, Guwahati- 781005
High Court · 2024 · Dismissed
Revenue
Tax Delhi- 04 v. M/S Ntpc Ltd
High Court · 2024 · Other
—
The Gauhati High Court(High Court Of Assam, Nagaland, Mizoram And Arunachal Pradesh v. Commissioner Of Income Tax, Guwahati- 2, Guwahati, Aayakar Bhawan, Christian Basti, G.s. Road, Guwahati- 781005
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax -Central -1 v. Ve Commercial Vehicles Ltd
High Court · 2024 · Allowed
Revenue
Nc: 2024:Khc:39227-Dbita No. 613 Of 2023 v. Joint Commissioner Of Income-Tax [2018] 95 Taxmann.com 41 (Karnataka). Therefore, He Submits That The Appeal Needs To Be Rejected At The Stage Of Admission Itself
High Court · 2024 · Dismissed
Revenue
> Picture [34 X 35] Intentionally Omitted <== v. Mahle Filters Systems (India) Ltd
High Court · 2024 · Allowed
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Tax -6 v. Corforge Ltd
High Court · 2024 · Other
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> Picture [34 X 35] Intentionally Omitted <== v. M/S Pernod Ricard (India) Pvt. Lt
High Court · 2024 · Dismissed
—
Tax - 4 Delhi v. Hero Future Energies Pvt Ltd
High Court · 2024 · Dismissed
—
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
—
Principal Commissioner Of Income Tax Central-3 New Delhi v. Alchemist Ltd
High Court · 2024 · Other
—
Mr. Aseem Chawla, Ssc With Ms. Naincy Jain, Jsc, Ms. Pratishtha Chaudhary & Ms. Nivedita Advs v. Aamby Valley 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
Itat/282/2023 Ia No: Ga/2/2023 Principal Commissioner Of Income Tax Central 2 New Delhi v. M/S. Avantha Realty 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
M/S Jainsons Agrochem Industries, G-66-68, Agro Food Parkboranada Jodhpur 342001, Rajasthan India Through Itsauthorised Representative Prashant Bohra S/O Sohan Lal Jainage48 Years R/O. 21, Prem Nagar, v. Principal Commissioner Of Income Tax, (Pcit) Paota Croad, Jodhpur, Rajasthan, 342010Road, Jodhpur, Rajasthan, 342010
High Court · 2024 · Allowed
Assessee
> Picture [34 X 35] Intentionally Omitted <== v. Oil Industry Development Board
High Court · 2024 · Dismissed
—
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
Itat/28/2024 Ia No: Ga/2/2024 Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S Edmond Finvest Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Itat/7/2024 Ia No: Ga/2/2024 Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S Jas Toll Road Company Ltd
High Court · 2024 · Dismissed
Assessee
> Picture [34 X 35] Intentionally Omitted <== v. Standard Chartered Grindlays Pty Ltd
High Court · 2024 · Other
—
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. Through Its Deputy Generalmanager (Taxation), Mr. Sitaram P.bhat, Vila Flores Da Silva, Erasmocarvalho Street, Margao, Goa- 403601 v. The Assistant Commissioner Ofincome Tax, Circle - 1, 3Rd Floor,Blessing Pioneer Complex, Opp.district & Session Court, Margao -Goa. Income Tax, Circle - 1, 3Rd Floor,Blessing Pioneer Complex, Opp.dist
High Court · 2024 · Other
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Sociedade De Fomento Industrial Pvt.ltd. Through Its Deputy Generalmanager (Taxation), Mr. Sitaram P.bhat, Vila Flores Da Silva, Erasmocarvalho Street, Margao, Goa- 403601 v. The Assistant Commissioner Ofincome Tax, Circle - 1, 3Rd Floor,Blessing Pioneer Complex, Opp.district & Session Court, Margao -Goa. Income Tax, Circle - 1, 3Rd Floor,Blessing Pioneer Complex, Opp.dist
High Court · 2024 · Other
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> Picture [34 X 34] Intentionally Omitted <== v. M/S Metro Institute Of Medical Science Pvt. Ltd
High Court · 2024 · Dismissed
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Central-1 v. Rrpr Holding Pvt. Ltd
High Court · 2023 · Other
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Central -1 v. Blue Coast Hotels Ltd
High Court · 2023 · Other
—
D Commissioner Of Income Tax v. Ms Jite Shipyard Ltd Through
High Court · 2023 · Other
—
M/S.lucas Tvs Ltd.,No.11 & 13, Patullos Road,Chennai – 600 002.Rep By Its Senior General Manager – Finance& Company Secretary, Shri K Ramaswamy v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
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
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M/S. Pvp Ventures Limitedrepresented By Its Authorised Signatory,Mr.karthikeyan Shanmugamd.no.2, 9[Th] Floor Krm Centre,Harrington Road, Chetpet,Chennai 600 031 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
This Appeal Has Already Been Considered By This Court And Answered In Favour Of The Assessee And Against The Revenue, In The Commissioner Of Income-Tax And Another v. M/S.quest Global Engineering Services Pvt.ltd[2
High Court · 2023 · Other
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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
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Pr. Commissioner Of Income Tax-7 v. Optimal Media Solutions Ltd. (Merged With Times Business Solution Ltd. Which Amalgamated Into Times Internet Ltd
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 No. 1 Harrington Road Chetpet, Chennai - 600031 Represented By Its Managing Director v. The Deputy Commissioner Of Income Tax Corporate Circle 1(1) Room No.611 Corporate Circle 1(1) Room No.611
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
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Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
—
M/S Lnv Technology Private Ltd.,Rep. By Its Director V.chandrasekhara Rao,18/3, Sigapi Achi Building,5[Th] Floor, Rukmanilakshmipathi Salai,Egmore, Chennai 600 008.Pan: Aaacl 6394H v. The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Chennai Income Tax Department Room No.428, 4[Th] Floor, Main Building
High Court · 2023 · Allowed
Assessee
M/S Fingrowth Cooperative Bank Limited, Parijatak, New Colonypanch Batti, M.i. Road, Jaipur Through Its Managing Director Shria.k. Shah v. Assistant Commissioner Of Income Tax, Circle 1, Ncr Buildingstatue Circle, Jaipur
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 No.59 Of 2020 v. Commissionerof Income-Tax And Another [(2010) 323 Itr 166 (Sc
High Court · 2023 · Other
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The Issue Involved In This Appeal Is Squarely Covered By Thedecision Of The Hon’ble Supreme Court In The Case Of Principalcommissioner Of Income Tax, Central-3 v. “14. In View Of The Above And For The Reasons Stated Above, It Isconcluded As Under
High Court · 2023 · Dismissed
Assessee
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
Principal Commissioner Of Income Tax (Central)-3 v. Bhilwara Energy Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax (Central)-3 v. Bhilwara Energy Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax (Central)-3 v. Bhilwara Energy Ltd
High Court · 2023 · Dismissed
Assessee
Itat/156/2022 Ia No: Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Salarpuria Properties Pvt. Ltd
High Court · 2023 · Allowed
Revenue
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
—
Principal Commissioner Of Income Tax )(Central)-4,Aaykar Bhavan, M. K. Road,)Churchgate, Mumbai 400 020 v. M/S Jsw Energy Ltd.jsw Centre, Bandra Kurla Complex, Bandra (E), Mumbai 400 051
High Court · 2023 · Dismissed
Assessee
Ks Wpa 10215 Of 2023 Sl. 12 v. Income Tax Officer, Ward 30(1), Kolkata & Anr
High Court · 2023 · Dismissed
Revenue
As Regards Question (A) Is Concerned, Mr. Suresh Kumar Infairness Agreed That It Would Be Covered By The Judgment Of The Hon’bleapex Court In Commissioner Of Income Tax v. 2014] 41 Taxmann.com 262 (Bombay
High Court · 2023 · Dismissed
Assessee
As Regards Question (A) Is Concerned, Mr. Suresh Kumar Infairness Agreed That It Would Be Covered By The Judgment Of The Hon’bleapex Court In Commissioner Of Income Tax v. 2014] 41 Taxmann.com 262 (Bombay
High Court · 2023 · Dismissed
Assessee
%+ Ita 281/2023 & Cm Appl. 25640/2023Principal Commissioner Of Income Tax Delhi -4 v. Nestle India Ltd
High Court · 2023 · Other
—
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
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
—
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
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
—
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
High Court · 2023 · Other
—
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha, 87/78/185 Humad Gali,Patna Saheb Railway Station, Begumpur Chowk, Po And Ps- Patna City,District- Patna v. Commissioner Of Income Tax Having Its Office At Central Revenue Building,Bir Chand Patel Path, Patna.bir Chand Patel Path, Patna
High Court · 2023 · Dismissed
Revenue
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, Central-3, Delhi v. Oriental Tollways Pvt Ltd Through
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax - 4 Delhi v. M/S Modern Info Technology Pvt Ltd
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
Ia No.ga/1/2023, Ga/2/2023Principal Commissioner Of Income Tax -9, Kolkata v. M/S. Steel Authority Of India Employees’ Co-Operativecredit Society Ltd
High Court · 2023 · Allowed
Revenue
Ia No.ga/1/2023, Ga/2/2023Principal Commissioner Of Income Tax -9, Kolkata v. M/S. Steel Authority Of India Employees’ Co-Operativecredit Society Ltd
High Court · 2023 · Allowed
Revenue
Ia No.ga/1/2023, Ga/2/2023Principal Commissioner Of Income Tax -9, Kolkata v. M/S. Steel Authority Of India Employees’ Co-Operativecredit Society 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
Shri. Narendra Kumar Submitted That Question No.2 Is Covered Against The Revenue As Per The Judgment In The Case Of Biocon Ltd v. Dcit (2021)[2]. The Said Submission Is Not Refuted By Shri.sanmathi. The Remaining Questions Are 3, 4 And 5
High Court · 2023 · Remanded
—
This Appeal By The Revenue Directed Against The Order Dated 28.10.2021 Passed In It(Tp)A No.2310/Bang/2019 By The Itat[1], Bangalore Benches "A", Bangalore, Has Been Admitted To Consider Following Sub v. Income Tax Appellate Tribunal, Bengaluru Bench
High Court · 2023 · Dismissed
—
Commissioner Of Income Tax, Central- Ii v. M/S. Reliance Trading Enterprises Limited
High Court · 2023 · Dismissed
Assessee
At The Outsetshri v. Chandrashekar, Learned Advocate For The Assessee Submits That The Question Of Law Raised In This Appeal Is Covered By The Decision Of This Court In The Case 1 Income Tax Appellate Tribunal, Bengaluru
High Court · 2023 · Dismissed
Revenue
Ita/7/2020 Of Principal Commissioner Of Income Tax-2, Kolkata v. “Two Important Issues Have Been Pointed Out In The Aforementioned Decision. Firstly That The Provisions Of Section 14
High Court · 2023 · Dismissed
Assessee
Ita/19/2015 Of Commissioner Of Income Tax, Kolkata -2 v. “Two Important Issues Have Been Pointed Out In The Aforementioned Decision. Firstly That The Provisions Of Section 14
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-7 v. M/S Rhc Holdings Private Limited (Earlier Known As M/S Ranbaxy Holding Company
High Court · 2023 · Dismissed
Assessee
At The Outset, Ms.chatterjee Submitted That The Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Principal Commissioner Of Income Tax And Another v. M/S.coffee Day Enterprises Ltd.[2], Wherein This Court Has Dismissed The Appeal Filed By The Revenue Holding Questions Of Law In Favour Of The Assessee. The Same Is Not Refuted By Shri Dilip
High Court · 2023 · Dismissed
—
Itxa/1029/2018 Of Pr. Commissioner Of Income Tax - 14 v. Godrej And Boyce Mfg. Co. Ltd.
High Court · 2023 · Dismissed
Assessee
Shri K.v.aravind Submitted That Rule 8D(2)(Ii) Does Not Make Any Difference With Regard To The Own Funds Or Borrowed Funds v. ‘The Act’ For Short‘the Act’ For Short
High Court · 2023 · Dismissed
—
Ia No.: Ga/2/2018 (Old No. Ga/537/2018) Principal Commissioner Of Income Tax, Kolkata-2, Kolkata v. Indian Bank
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 No.1 Raised In This Appeal Is Covered By The Decision Of This Court In The Principal Commissioner Of Income Tax And Another v. Ita No. 559 Of 2016
High Court · 2023 · Dismissed
Assessee
At The Outset, Smt.sheetal Borkar Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd.,[2]Holding The Question Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
At The Outset, Ms.tanmayee Rajkumar Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd.,[2] Holding The Question Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
At The Outset, Ms.tanmayee Rajkumar Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd.,[2] Holding The Questions Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
At The Outset, Ms.tanmayee Rajkumar Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd.,[2] Holding The Question Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Kolkata-3, Kolkata v. M/S. Britannia Industries Ltd
High Court · 2023 · Dismissed
Assessee
At The Outset, Shri Balram Rao Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd,[2] Holding The Question Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd.[2] And Second And Third Issues In Commissioner Of Income Tax-Iii Vs.subhash Kabini Power Corporation Ltd,[3]Holding The Questions Of Law In Assessee’s F
High Court · 2023 · Dismissed
—
At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd.[2]And Second And Third Issues In Commissioner Of Income Tax-Iii
High Court · 2023 · Dismissed
—
At The Outset, Shri Balaram Rao Submits That First Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax & Another v. M/S Quest Global Engineering Services Pvt. Ltd[2]And Second
High Court · 2023 · Dismissed
Assessee
At The Outset, Shri Suryanarayana Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd.[2] Holding The Questions Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
At The Outset, Ms.jinitha Chatterjee Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In The Commissioner Of Income Tax And Another v. M/S. Quest Global Engineering Services Pvt. Ltd,[2]Holding The Question Of Law In Assessee’s Favour
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
M/S.seshasayee Paper And Board Limitedrep. By Its Director (Finance) & Secretarysri V.pichai,Cauvery R.s. Post,Pallipalayam,Erode-638 007 v. Prayer: Writ Appeal Filed Under Clause 15 Of Letter Patent To Set Aside The Order Dated
High Court · 2023 · Dismissed
—
Iv)Service Charges Paid To The Birla Management Corporation Ltd. Withoutconsidering And Recording The Decision Of The Tribunal In The Case Ofpunjab Breweries Ltd v. Viii)Interest On Borrowed Fund Under Section 36(1)(Iii) Of The Act Withou
High Court · 2023 · Allowed
—
Iv)Service Charges Paid To The Birla Management Corporation Ltd. Withoutconsidering And Recording The Decision Of The Tribunal In The Case Ofpunjab Breweries Ltd v. Viii)Interest On Borrowed Fund Under Section 36(1)(Iii) Of The Act Withou
High Court · 2023 · Allowed
—
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
At The Outset, Shri A.shankar, Learned Senior Advocate Submitted That Questions No.1, 2 And 3 Are Answered In Favour Of The Assessee And Against The Revenue In The Pr.commissioner Of Income-Tax And An v. M/S.kbd Sugars & Distilleries Ltd[1].Questions No.4, 5 And 6 Are Answered In Favour Of The Assessee And Against The Revenue In The Pr.commissioner Of Income-Tax And Another Vs. M/S.kbd Sugars & Distil
High Court · 2022 · Dismissed
—
Ita/207/2019 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2022 · Allowed
Revenue
+Ita 7/2019 v. J U D G M E N T
High Court · 2022 · Dismissed
—
+Ita 77/2022H.t. Media Limited v. +Ita 95/2022H.t. Media Limited
High Court · 2022 · Dismissed
—
Whether On The Facts And In The Circumstances Of The Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By Assessing Authority By Following The Judg v. Tata Elxsi Ltd? Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By Assessing Authority By Following The Judgment Of This Hon'b
High Court · 2022 · Dismissed
—
The Pr. Commissioner Of Income Tax -18 v. Oil Industry Development Board
High Court · 2022 · Dismissed
Assessee
Itat/186/2022 Ia No: Ga/2/2022 Principal Commissioner Of Income Tax 2, Kolkata v. Naga Dhunseri Group Limited
High Court · 2022 · Dismissed
Assessee
Ramesh Kymal v. The Deputy Commissioner Of Income Tax,International Tax – 1(1),121, Nungambakkam High Road,Chennai-600 034.…
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7,Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020 v. M/S. Orient Press Ltd.,20, Pragati Industrial Estate, Lowerparel, Mumbai 400 011
High Court · 2022 · Dismissed
Assessee
Itat/183/2022 Ia No. Ga/2/2022 Principal Commissioner Of Income Tax 2 Kolkata v. M/S. Universal Cables Ltd
High Court · 2022 · Dismissed
Assessee
+Ita 174/2020 & Cm Appl. Nos.8721-8722/2020Pr. Commissioner Of Income Tax-I v. Amadeus India Pvt. Ltd
High Court · 2022 · Other
—
+Ita 174/2020 & Cm Appl. Nos.8721-8722/2020Pr. Commissioner Of Income Tax-I v. Amadeus India Pvt. Ltd
High Court · 2022 · Other
—
Ii. Ought Not The Appellate Tribunal To Have Held That In The Absence Of Any Finding Regarding The Earning Of Any Exempt Income, The Addition Made Under Section 14A Read With Rule Bd Cannot Be Legally v. Cit, Reported In (2018) 402 Itr 640 (Sc)?”
High Court · 2022 · Allowed
Assessee
Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, Additional Bench
High Court · 2022 · Dismissed
Revenue
This Court In The Case Of Cit v. M/S Kribhco [2012] 349 Itr 618(Delhi) Has Held That Provisions Of Section 14A Are Inapplicable As Far Asdeductions, Which Are Permissible And Allowed Under Chapter Via Areconcerned. The Relevant Extra
High Court · 2022 · Allowed
Revenue
Ita/867/2018 Of The Pr Commissioner Of Income Tax Cit(A) v. M/S Greenko Wind Projects Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Neutral Citation No: 2022/Dhc/004149 v. Consequently, This Court Is Of The View That No Substantial Question Oflaw Arises For Consideration In The Present Appeal. Accordingly, The Presentappeal Along With Applications Is Dismissed
High Court · 2022 · Dismissed
—
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
Ii) Commissioner Of Income Tax, Madras -Vs v. Mr P. Firm Muar Reported In 1961 Sc 1216 Firm Muar Reported In 1961 Sc 1216
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax -7 v. M/S Ptc India Financial Serviceslimited
High Court · 2022 · Dismissed
Assessee
Lambda Therapeutic Research Limited v. Andhonourable Mr. Justice Bhargav D. Karia
High Court · 2022 · Allowed
—
Ita/65/2021 Of Commissioner Of Income Tax (Large Tax Payers Unit) Kolkata v. M/S Century Plyboards (I) Ltd
High Court · 2022 · Dismissed
Assessee
Ita/39/2021 Of Commissioner Of Income Tax (Large Tax Payers Unit) Kolkata v. Century Plyboards (India) Ltd.
High Court · 2022 · Dismissed
Assessee
Ita/159/2018 Of Commissioner Of Income Tax (Large Tax Payers Unit), Kolkata v. M/S. Century Plyboards (I) Ltd
High Court · 2022 · Dismissed
Assessee
Itat/174/2021 Ia No.ga/2/2021 Principal Commissioner Of Income Tax-1, Kolkata v. M/S. The Peerless General Finance & Investment Co. Ltd
High Court · 2022 · Allowed
Revenue
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
Ia No: Ga/1/2020 (Old No. Ga/736/2020); Ga/2/2020 (Old No. Ga/737/2020) Principal Commissioner Of Income Tax – 2, Kolkata v. M/S. Dadra Eximp Pvt. Ltd. (Formerly M/S. Nagreeka Synthetics Pvt. Ltd
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
+Ita 227/2022Pr. Commissioner Of Income Tax -7 v. Tv Today Network Ltd
High Court · 2022 · Dismissed
Assessee
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
—
Ita/130/2018 Principal Commissioner Of Income Tax, Kol 3 - Kol v. Oberoi Hotels Private Ltd
High Court · 2022 · Dismissed
Assessee
Decision Of The Hon’ble Supreme Court In The Case Of Maxoppinvestment Ltd v. Cit Reported In [2018] 402 Itr 640 (Sc).Paragraphs 34 And 41 Would Be Of Relevance To The Case On Hand, Whichis Quoted Hereinbelow For Better Appreciation (Page 665 Of 402 Itr
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax – 3, Kol v. Oberoi Hotels Private Ltd
High Court · 2022 · Dismissed
Assessee
Shriram Transport Finance Company Limitedno.123, Angappa Naicken Streetchennai - 600 004 v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax Central - Ino.108, Mahatma Gandhi Road, Chennai 600 034 v. M/S. South India Corporation Ltd., No.603, Rani Seethai Hall, Anna Salai, Chennai. Pan:aad Cs 3193 C
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
—
Commissioner Of Income Tax Chennai v. M/S. Sanmar Speciality Chemicals Ltd
High Court · 2022 · Other
—
Iii) Whether The Decision Of The Special Benchof The Income Tax Appellate Tribunal In The Case Ofito v. Sak Soft Ltd., Reported In (2009) 313 Itr 353,Is Correct In Law?
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax Central - Ino.108, Mahatma Gandhi Road, Chennai 600 034 v. M/S. South India Corporation Ltd., No.603, Rani Seethai Hall, Anna Salai, Chennai. Pan:aad Cs 3193 C
High Court · 2022 · Other
—
Itat/184/2014 Of Commissioner Of Income Tax , Kol - Iii, Kol v. M/S. Meenakshi Tea Co. Ltd
High Court · 2022 · Dismissed
Assessee
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
—
/Bang/2019 And The Same Came To Be Dismissed. Hence, The Revenue Is In Appeal Before This Court v. Shobha Developers Reported In 58 Taxmann.com 107 Dated 09.01.2015, Whereby It Has Been Held That The Disallowance Under Section 14A Has To Be Adopted While Arriving At Book Profit. Learned Counsel Fur
High Court · 2022 · Dismissed
Assessee
$~8, 11 And 12 In The High Court Of Delhi At New Delhi % Date Of Decision: 12[Th] April, 2022 + Ita 930/2019Principal Commissioner Of Income Tax, (Central) -3 v. M/S Gahoi Buildwell (P) Ltd
High Court · 2022 · Dismissed
Assessee
$~8, 11 And 12 In The High Court Of Delhi At New Delhi % Date Of Decision: 12[Th] April, 2022 + Ita 930/2019Principal Commissioner Of Income Tax, (Central) -3 v. M/S Gahoi Buildwell (P) Ltd
High Court · 2022 · Dismissed
Assessee
$~8, 11 And 12 In The High Court Of Delhi At New Delhi % Date Of Decision: 12[Th] April, 2022 + Ita 930/2019Principal Commissioner Of Income Tax, (Central) -3 v. M/S Gahoi Buildwell (P) Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. The Peerless General Finance And Investment Co. Ltd
High Court · 2022 · Allowed
Revenue
+Ita 77/2022H.t. Media Limited v. +Ita 95/2022H.t. Media Limited
High Court · 2022 · Dismissed
—
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
Cannot Operate Against The Provisions Of Statute As Held By The Apex Court In The Case Of Commissioner Of Income Tax, Madras -Vs v. Mr P. Firm Muar Reported In 1961 Sc 1216 And Union Of India Vs N Murugesan Reported In 2021 (3) Slj 401 (Sc
High Court · 2022 · Allowed
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
Itat/158/2021 Ia No: Ga/2/2021 Principal Commissioner Of Income Tax(Central)-2, Kolkata v. M/S. R.m. Commercial Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
M/S.the Karur Vysya Bank Ltd., Central Office, Erode Road Karur v. Commissioner Of Income-Tax-Itiruchirapalli
High Court · 2022 · Other
—
Principal Comm Of Income Tax 1, Kol v. M/S Surya Alloys Industries Ltd
High Court · 2022 · Dismissed
Assessee
M/S Royal Sundaram General Insurance Co.limited,“Sundaram Towers”45 And 46, Whites Road,Chennai – 600 002,Pan Aabbcr7106G v. The Assistant Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2022 · Dismissed
Revenue
Kesoram Industries Limited v. Principal Commissioner Of Income Tax 2 ………
High Court · 2022 · Allowed
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/3440/2019 Of The Shipping Corporation Of India Ltd v. Assistant Commissioner Of Income Tax (Ltu)(Circle-2) And 2 Ors
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata – 2, Kolkata v. West Bengal Infrastructure Development Finance Corporation Limited
High Court · 2021 · Dismissed
Assessee
T.v.sundram Iyengar & Sons Ltd7-B, West Veli Streetmadurai v. The Commissioner Of Income Taxmadurai
High Court · 2021 · Other
—
Principal Commissioner Of Incometax-1, Kolkata v. M/S. Suvarna Commercial Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
The Said Substantial Question Of Law Having Been Considered And Answered In Favour Of The Assessee And Against The Revenue In The Case Of Cit v. M/S. Quest Global Engineering Service Pvt. Ltd.,In Ita
High Court · 2021 · Dismissed
Assessee
The Said Substantial Question Of Law Having Been Considered And Answered In Favour Of The Assessee And Against The Revenue In The Case Of Cit v. M/S. Quest Global Engineering Service Pvt. Ltd.,In Ita No.133/2015 Dated 15.02.2021, The Said Substantial
High Court · 2021 · Dismissed
Assessee
The Said Substantial Question Of Law Having Been Considered And Answered In Favour Of The Assessee And Against The Revenue In The Case Of Cit v. M/S. Quest Global Engineering Service Pvt. Ltd.,In Ita
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
—
The Second Question Is With Regard To The Claim For Additionaldepreciation Under Section 32(1)(Iia). The Tribunal Had Taken Note Of Thedecision Of This Court In The Case Of Cit v. G. S. Atwal & Company In 254Itr 592 For The Proposition That Mining Of Coal Is Pro
High Court · 2021 · Allowed
Revenue
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. No.854 Of 2018 / v. The Assistant Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2021 · Other
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Pr. Commissioner Of Income Tax-2 v. Yes Bank Limited
High Court · 2021 · Allowed
Revenue
Learned Counsel For The Assessee Would Submit That The Tribunal Has Placed On Record The Judgment Of The Hon’ble Apex Court In The Case Of Maxopp Investment Ltd v. Cit Reported In 402 Itr 640 (Sc) In Arriving At A Decision That The Assessing
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.cognizant Technology,Solutions India Pvt. Ltd.,30, Whites Road,Chennai – 600 014.Pan - Aaacd3312M
High Court · 2021 · Dismissed
Assessee
Tax-12 v. India Infoline Investment Services Ltd
High Court · 2021 · Dismissed
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The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
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The Commissioner Of Income Tax 9, Aaykar Bhavan v. M/S. Future Corporate Resources Ltd
High Court · 2021 · Dismissed
Assessee
The Substantial Question Under Consideration Arises Under Section 14A Of The Act. This Court, In Federal Bank Ltd v. Substantial Question Nos.(B) And (G
High Court · 2021 · Allowed
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Ita/12/2021 Of Principal Commissioner Of Income Tax v. M/S Hycron Electronics Through Its Proprietor
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax Iv,No.121, Nungambakkam High Road,Chennai-600 034 v. M/S. L&T Housing Finance Ltd.(Formerly Knows As Indo Pacific Housing Finance Ltd.)Unit No.205 & 206, 2Nd Floor, Capital Towers, Kodambakkam High Road,Nungambakkam, Chennai-600 034.Pan: Aaa Cw 1328 G
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax Iv,No.121, Nungambakkam High Road,Chennai-600 034 v. M/S. L&T Housing Finance Ltd.(Formerly Knows As Indo Pacific Housing Finance Ltd.)Unit No.205 & 206, 2Nd Floor, Capital Towers, Kodambakkam High Road,Nungambakkam, Chennai-600 034.Pan: Aaa Cw 1328 G
High Court · 2021 · Dismissed
Assessee
Circular No.5 Of 2014 Dated 11/2/2014, Whereby It Is Stipulated That Section 14A Attracts Even When There Is No Exempt Income Earned By Assessee During The Current Financial Year"? v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
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