Proportionate Disallowance – Section 14A

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114761	Taxpundit	1024Taxpundit21	Canara Bank (Erstwhile Syndicate Bank)	DCIT	Bangalore Tribunal	ITAT		Bangalore	WASEEM AHMED & KESHAV DUBEY	ITA Nos.937 & 938/Bang/2024	16/10/2024	14 14A 15JB 15JB(3) 29 36(1)(viii) 51 52 72A 114A 115 115JA,	2013-14 2014-15	Partly	1
114724	Taxpundit	924Taxpundit10	Adani Green Energy Limited	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	SIDDHARTHA NAUTIYAL & MAKARAND V. MAHADEOKAR	ITA 1102 / AHD / 2024	09/09/2024	263 143(1) 14A 271(1)(c)	2018-19	Allowed	1
114706	Taxpundit	824Taxpundit33	Mundra International Container Terminal Pvt Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA Nos: 1613 & 1916/Ahd/2019	22/08/2024	14A 143(3) 80IA(4)	2015-16 2016-17	Partly	1
114681	Taxpundit	824Taxpundit8	ACIT	La Renon Healthcare Pvt Ltd	Mumbai Tribunal	ITAT		Mumbai	SIDDHARTHA NAUTIYAL & MAKARAND V MAHADEOKAR	ITA 165 / AHD / 2020	06/08/2024	143(2) 142(1) 14A	2016-17	Dismissed	1
114680	Taxpundit	824Taxpundit7	ACIT	Nucleus Software Exports Limited	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U.S	ITA 2959 / DEL / 2023	06/08/2024	14A 135 37(1) 80G	2017-18	Dismissed	1
114653	Taxpundit	724Taxpundit49	Axis Bank Limited	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA 143 / AHD / 2024	24/07/2024	14A 143(3) 254 2(15A) 37(1)	2011-12	Partly	1
114611	Taxpundit	724Taxpundit7	Plaza Agencies Pvt Ltd.	DCIT	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJARI & KESHAV DUBEY	ITA 527 / BANG / 2024	05/07/2024	14A 147 154 250	2018-19	Partly	1
114573	Taxpundit	624Taxpundit30	Urmin Products Pvt Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	T.R. SENTHIL KUMAR & NARENDRA PRASAD SINHA	ITA Nos. 1006 & 1007/Ahd/2023	14/06/2024	143(3) 14A 270A(2)(a) 147 154	2018-19 2020-21	Allowed	1
114571	Taxpundit	624Taxpundit28	ITO	Poggen AMP Nagarsheth Powertronics Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	SUCHITRA KAMBLE & MAKARAND V MAHADEOKAR	ITA No.237/Ahd/2018	13/06/2024	14A 143(3) 145(3)	2013-14	Dismissed	1
114514	Taxpundit	524Taxpundit37	National Dairy Development Board	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	SIDDHARTHA NAUTIYAL & MAKARAND V. MAHADEOKAR	I.T.A. No. 2004/Ahd/2014	17/05/2024	14A 234B 158A 36(1)(xii)	2011-12	Partly	1
114493	Taxpundit	524Taxpundit16	Piem Hotels Limited	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & RAJ KUMAR CHAUHAN	ITA 4339 / MUM / 2023	08/05/2024	143(3) 14A 234D	2014-15	Partly	1
114488	Taxpundit	524Taxpundit11	KEC INTERNATIONAL LIMITED	DCIT	Mumbai Tribunal	ITAT		Mumbai	NARENDRA KUMAR BILLAIYA & SUNIL KUMAR SINGH	ITA NOs. 4021 & 4022/MUM/2023	03/05/2024	90 91 14A 115JB	2015-16 2016-17	Partly	1
114474	Taxpundit	424Taxpundit101	G.S. Atwal & Co.(Engg)(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SANJAY GARG & RAKESH MISHRA	ITA Nos.1008, 1009/KOL/2023	29/04/2024	143(3) 142(1) 201(IA) 14A 36(1)(va) 43B	2017-18 2018-19	Dismissed	1
114419	Taxpundit	424Taxpundit46	Diadora Shoes Pvt Ltd	ACIT	COCHIN Tribunal	ITAT		COCHIN	Sanjay Arora & Anil Kumar Dugar	ITA 92 / COCH / 2023	19/04/2024	32(1)(iia) 9(1)(ii) 14A 250	2014-15	Allowed	1
114410	Taxpundit	424Taxpundit37	Sai Service Private Limited	DCIT	Pune Tribunal	ITAT		Pune	S S GODARA & DIPAK P RIPOTE	ITA 1076 / PUN / 2023	16/04/2024	14A 80A(5) 139(1)	2020-21	Partly	1
114389	Taxpundit	424Taxpundit16	ACZET PRIVATE LIMITED	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & S RIFAUR RAHMAN	ITA NOs. 3708 & 3707/MUM/2023	05/04/2024	14A 115JB 143(2) 142(1)	2013-14 2014-15	Partly	1
114344	Taxpundit	324Taxpundit46	PR. COMMISSIONER OF INCOME TAX DELHI-7	PARAMOUNT PROPBUILD PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	ITA 247/2023	19/03/2024	14A 263 143(2) 92-CA	2016-17	Allowed	1
114333	Taxpundit	324Taxpundit35	Gujarat Urja Vikas Nigam Limited	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & MADHUMITA ROY	ITA 139 / AHD / 2023	15/03/2024	143(3) 14A 270A 234C	2018-19	Allowed	1
114327	Taxpundit	324Taxpundit29	PRINCIPAL COMMISSIONER OF INCOME TAX	MOON STAR SECURITIES TRADING & FINANCE CO PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	ITA 421/2018	11/03/2024	260A 14A 115JB 143(2)	2011-12	Dismissed	1
114298	Taxpundit	224Taxpundit176	DCIT	WELSPUN STEEL LTD	Mumbai Tribunal	ITAT		Mumbai	BR BASKARAN & ABY T VARKEY	ITA 2169 / MUM / 2023	29/02/2024	19 28(iv) 56(2)(x)(c) 14A 143(2) 132 139(1)	2017-19	Dismissed	1
114269	Taxpundit	224Taxpundit147	THE PR COMMISSIONER OF INCOME TAX -3	DLF HOME DEVELOPERS LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 1453/2018	06/11/2023	14A(2) 14A	2011-12	Dismissed	1
114268	Taxpundit	224Taxpundit146	THE PR COMMISSIONER OF INCOME TAX -3	DEVATA TRADELINK LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 163/2018	22/11/2023	14A 36(1)(iii)	2008-09	Dismissed	1
114267	Taxpundit	224Taxpundit145	PR COMMISSIONER OF INCOME TAX- 2	CLIX FINANCE INDIA PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 946/2019	02/11/2023	14A	2010-11	Dismissed	1
114241	Taxpundit	224Taxpundit119	PR COMMISSIONER OF INCOME TAX-7, DELHI	TIMES INTERNET LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 579/2023	13/10/2023	14A 37(1)	2012-13	Dismissed	1
114207	Taxpundit	224Taxpundit85	Karnataka Bank Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 876 / BANG / 2023	19/02/2024	14A 147 154 115JB 114A 36(1)(viia)	2016-17	Partly	1
114180	Taxpundit	224Taxpundit58	Dalmia (Bros) Pvt Ltd	ITO	Delhi Tribunal	ITAT		Delhi	M. BALAGANESH & YOGESH KUMAR U.S	ITA No.380/Del/2019	09/02/2024	14A 10 143(3)	2014-15	Dismissed	1
114178	Taxpundit	224Taxpundit56	Modi Rubber Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & PRADIP KUMAR KEDIA	I.T.A. No.6866/DEL/2018	08/02/2024	10(34) 14A 143(3) 139 115JB 48	2012-13	Partly	1
114161	Taxpundit	224Taxpundit39	THE PRINCIPAL COMMISSIONER OF INCOME TAX	GUJARAT FLUROCHEMICALS LTD	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 423 of 2023	05/09/2023	260A 14A 15JB(2) 80IA(4)	2012-13	Dismissed	1
114120	Taxpundit	124Taxpundit106	Uflex Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	ITA 1569 / DEL / 2018	25/01/2024	14A 115JB 143(2) 142(1) 153A	2011-12 2012-13 2013-14 2014-15	Allowed	1
114015	Taxpundit	124Taxpundit1	UNITED SPIRITS LIMITED	JCIT	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. No.3201/Mum/2014	02/01/2024	250 115JAA 14A 35DD	2007-08	Partly	1
113980	Taxpundit	1223Taxpundit33	ACIT	BANK OF INDIA	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & NARENDER KUMAR CHOUDHRY	ITA No.1228/Mum/2023	21/12/2023	14A 143(3) 254 244A	2011-12	Partly	1
113971	Taxpundit	1223Taxpundit24	ACIT	BUSINESSMATCH SERVICES (INDIA) PVT LTD	Mumbai Tribunal	ITAT		Mumbai	ABY T VARKEY & PRASHANT MAHARISHI	ITA Nos. 1136 & 2455/Mum/2023	18/12/2023	14A 68 143(3) 133(6)	2014-15 2017-18	Partly	1
113948	Taxpundit	1223Taxpundit1	PR. COMMISSIONER OF INCOME TAX-04, DELHI	INDUCTIS INDIA PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 175/2019	04/12/2023	14A(1) 260A 92B	2012-13	Dismissed	1
113935	Taxpundit	1123Taxpundit26	ACIT	Jewel Consumer Care Private Limited	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & MADHUMITA ROY	ITA No. 415/Ahd/2022	21/11/2023	14A 36(1)(iii) 133A 144 250(6)	2012-13	Dismissed	1
113909	Taxpundit	1023Taxpundit39	DCIT	Sahara Prime City Ltd	Delhi Tribunal	ITAT		Delhi	KUL BHARAT & M. BALAGANESH	ITA 6242 / DEL / 2013	31/10/2023	14A 43B 143(3)	2009-10	Dismissed	1
113897	Taxpundit	1023Taxpundit27	Hindustan EPC Company Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	C. N. PRASAD & M. BALAGANESH	ITA 7112 / DEL / 2019	20/10/2023	14A 36(1)(iii) 5(2) 9(1) 143(3)	2016-17	Partly	1
113885	Taxpundit	1023Taxpundit15	DCIT	Corrtech International Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 528 / AHD / 2020	13/10/2023	14A 24 36(1)(vii)	2012-13	Dismissed	1
113874	Taxpundit	1023Taxpundit4	ACIT	Delmos Aviation Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	N. K.BILLAIYA & YOGESH KUMAR U.S	ITA No.7894/Del/2019	06/10/2023	41(1) 10(34) 14A	2016-17	Partly	1
113867	Taxpundit	923Taxpundit54	PR. COMMISSIONER OF INCOME TAX-7	SECURITY PRINTING AND MINING CORPORATION OF INDIA LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 162/2023	26/09/2023	260A 14A	2014-15	Dismissed	1
113845	Taxpundit	923Taxpundit32	ACIT	NHPC Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 5299 / DEL / 2019	14/09/2023	14A 80-IA 115JB	2016-17	Dismissed	1
113817	Taxpundit	923Taxpundit4	Mfar Developers Pvt Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 385 / BANG / 2023	06/09/2023	14A 32 147 154 36(1)(iii)	2017-18	Partly	1
113703	Taxpundit	823Taxpundit26	The Commissioner of Income Tax7	Reliance Land Pvt Ltd	BOMBAY High Court	High Court	BOMBAY		M S SANKLECHA & RIYAZ I CHAGLA	INCOME TAX APPEAL NO. 369 OF 2015	08/01/2018	260A 14A	2009-10	Dismissed	1
113679	Taxpundit	823Taxpundit2	ACIT	Chhattisgarh Steel & Power Limited	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	ITA No. 96/RPR/2021	01/08/2023	143(3) 14A 36(1)(va)	2011-12	Partly	1
113676	Taxpundit	723Taxpundit181	Gujarat Urja Nigam Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA Nos: 281 & 282/Ahd/2018	31/07/2023	143(3) 14A 115JB 271(1)(c) 234B	2013-14 2014-15	Allowed	1
113650	Taxpundit	723Taxpundit155	Amreli Jilla Madhyasth Sahkari Bank Limited	ACIT	Rajkot Tribunal	ITAT		Rajkot	Annapurna Gupta & Siddhartha Nautiyal	ITA No. 55/Rjt/2018	26/07/2023	250, 36(1)(viia), 14A	2012-13	Partly	1
113633	Taxpundit	723Taxpundit138	PRINCIPAL COMMISSIONER OF INCOME TAX DELHI -04	NESTLE INDIA LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 303 /2023	04/07/2023	143(1) 14A	2009-10	Dismissed	1
113603	Taxpundit	723Taxpundit108	Cyquator Media Services Pvt Ltd	Dy Commissioner of Income Tax	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1209/Mum./2023	19/07/2023	14A 115JB 250 143(2)	2014-15	Allowed	1
113565	Taxpundit	723Taxpundit70	RELIGARE FINVEST LTD	DCIT	Delhi Tribunal	ITAT		Delhi	B. R. R. KUMAR & YOGESH KUMAR U.S	I.T.A. No. 4796/DEL/2017	13/07/2023	14A 139(5) 32,br/>37(1) 142	2012-13	Partly	1
113516	Taxpundit	723Taxpundit21	TRUWORTH INFOTECH PRIVATE LIMITED	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHA	ITA No. 79/JP/2023	04/07/2023	14A 143(3) 142(1)	2014-15	Allowed	1
113475	Taxpundit	623Taxpundit161	Commissioner of Income Tax, Jaipur-II, Jaipur	Vaibhav Gems Ltd. (Now known as Vaibhav Global Ltd.)K-6-B, Fateh Tiba, Adarsh Nagar, Jaipur	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & DINESH CHANDRA SOMANI	D.B. Income Tax Appeal No. 14 / 2015	13/10/2017	92B 143(1) 144C 14A	2006-07	Dismissed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring