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
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
113460	Taxpundit	623Taxpundit146	Pr. Commissioner of Income Tax, Jaipur-3, Statue Circle, Cscheme Jaipur	GVK Jaipur Expressway Ltd	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 232 / 2016	10/10/2017	43B(f) 14A 271(1)(c) 143(3) 115JB	2005-06	Dismissed	1
113296	Taxpundit	523Taxpundit157	PR. COMMISSIONER OF INCOME TAX-7	RHC HOLDINGS PRIVATE LIMITED (EARLIER KNOWN AS M/S RANBAXY HOLDING COMPANY)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & VIKAS MAHAJAN	ITA 108/2023 & CM APPL. 8819/2023	23/02/2023	10(34) 14A	2006-07	Dismissed	1
113271	Taxpundit	523Taxpundit132	Chandigarh Distillers & Bottlers Pvt Ltd	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITA 759 / CHANDI / 2022	25/05/2023	14A 143(3) 263	2017-18	Allowed	1
113219	Taxpundit	523Taxpundit80	DCIT	Cheviot Company Limited	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Manish Borad	I.T .A. No. 1500/KOL/2017	12/05/2023	263 143(3) 14A	2009-10	Partly	1
113191	Taxpundit	523Taxpundit52	DCIT	PTC India Financial Services Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ANUBHAV SHARMA	ITA No.4985/Del./2017	09/05/2023	143(1) 14A 32 37(1)	2012-13	Allowed	1
113165	Taxpundit	523Taxpundit26	ACIT	Varun Beverages Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 403 /Del/2016	08/05/2023	271AAA 132(4) 153A 14A	2012-13	Dismissed	1
113157	Taxpundit	523Taxpundit18	DCIT	Suzlon Energy Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA 970 / AHD / 2018	04/05/2023	14A 250(6) 115JB 36(1)(va)	2012-13	Dismissed	1
113152	Taxpundit	523Taxpundit13	One Stop Commosale Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Manish Borad	ITA 636 / KOL / 2019	03/05/2023	68 14A 143(2) 142(1)	2012-13	Dismissed	1
113144	Taxpundit	523Taxpundit5	Daawat Foods Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	G. S. PANNU & CHALLA NAGENDRA PRASAD	I.T.A No. 1758/Del/2017	04/05/2023	10 14A 28 37	2010-11 2014-15	Partly	1
113123	Taxpundit	423Taxpundit348	PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2	KKM MANAGEMENT CENTRE PVT. LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 193/2023	29/03/2023	143(3) 14A 260A	2011-12 2013-14	Dismissed	1
113118	Taxpundit	423Taxpundit343	PR. CIT -1 DELHI	CRYSTAL CROP PROTECTION PVT LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA & MANMOHAN	ITA 173/2022	25/07/2022	143(3) 14A	2011-12	Dismissed	1
113072	Taxpundit	423Taxpundit297	DCIT	TOTAL OIL INDIA PVT LTD	Mumbai Tribunal	ITAT		Mumbai	N.V.VASUDEVAN & VIKAS AWASTHY	ITA NO.6997/MUM/2019	20/04/2023	115AC 115BBDA 115-O 191 195A 214A 2(22) 2(22)(a) 2(22)(e)	2016-17	Dismissed	1
113025	Taxpundit	423Taxpundit250	H.T. MEDIA LIMITED	PRINCIPAL COMMISSIONER OF INCOME TAX-4, DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 77/2022	23/11/2022	260A 10(34) 14A 14A(2)	2012-13	Dismissed	1
113020	Taxpundit	423Taxpundit245	PR. COMMISSIONER OF INCOME TAX-I	AMADEUS INDIA PVT LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 174/2020 & CM APPL. Nos.8721-8722/2020	27/10/2022	14A	2009-10 2011-12 2012-13	Directions issued	1
113015	Taxpundit	423Taxpundit240	Commissioner of Income Tax	Shriram Investments	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	Tax Case Appeal No.156 of 2022	18/07/2022	36(1)(iii) 143(3) 148 14A		Dismissed	1
113000	Taxpundit	423Taxpundit225	PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI - 07	PUNJAB NATIONAL BANK (ERSTWHILE UNITED BANK OF INDIA)	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 159/2022 & CM APPL. Nos. 23837-38/2022	20/05/2022	139(1) 143 (3) 40(a)(ia) 14A	2010-11	Dismissed	1
112943	Taxpundit	423Taxpundit168	COLGATE -PALMOLIVE (INDIA) LTD	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KULDIP SINGH	ITA 1977 / MUM / 2017	11/04/2023	14A 31 80IC 92CA 115JB 143(3) 144C 153	2012-13	Partly	1
112863	Taxpundit	423Taxpundit88	PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA	PEERLESS GENERAL FINANCE & INVESTMENT CO LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & SUPRATIM BHATTACHARYA	ITAT/174/2021 IA No.GA/2/2021	19/09/2022	260A 48 14A 37(1)	2014-15	Dismissed	1
112849	Taxpundit	423Taxpundit74	PR COMMISSIONER OF INCOME-TAX	INFOSYS LTD	BENGALURU High Court	High Court	BENGALURU		P.S.DINESH KUMAR & T.G.SHIVASHANKARE GOWDA	ITA No. 348 of 2018	22/11/2022	260-A 10A 90 14A	2005-06	Dismissed	1
112701	Taxpundit	323Taxpundit242	CARGO MOTORS PVT LTD	DY COMMISSIONER OF INCOME TAX	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 7/2020 & CMAPPL.943/2020	07/10/2022	14A 5		Assessee	1
112592	Taxpundit	323Taxpundit133	THE COMMISSIONER OF INCOME-TAX	CANARA BANK	BENGALURU High Court	High Court	BENGALURU		P.S.DINESH KUMAR & T.G.SHIVASHANKARE GOWDA	INCOME TAX APPEAL NO. 207 OF 2019	05/12/2022	260-A 36(1) 14A	2014-15	Dismissed	1
112569	Taxpundit	323Taxpundit110	MAXOPP INVESTMENT LTD	COMMISSIONER OF INCOME TAX NEW DELHI	Supreme Court	Supreme Court			A.K. SIKRI	CIVIL APPEAL NOS. 104-109 OF 2015	12/02/2018	14 14A		Revenue	1
112496	Taxpundit	323Taxpundit37	Pr. Commissioner of Income-Tax - 14	Godrej & Boyce Mfg. Co Ltd	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	INCOME TAX APPEAL NO.1029 OF 2018	20/02/2023	143(1) 143(2) 14A	2011-12	Dismissed	1
112463	Taxpundit	323Taxpundit4	JCIT	Kumar Housing Corporation Pvt Ltd	Pune Tribunal	ITAT		Pune	INTURI RAMA RAO & S. S. VISWANETHRA RAVI	ITA No.185/PUN/2020	03/03/2023	80IA(4)(iii) 14A	2012-13	Dismissed	1
112390	Taxpundit	223Taxpundit42	DCIT	PepsiCo India Holdings Pvt Ltd	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	ITA 3231 / DEL / 2019	14/02/2023	14A 115JB 143(1)	2009-10	Partly	1
112387	Taxpundit	223Taxpundit39	Tata Global Beverages Limited	DCIT	Kolkata Tribunal	ITAT		Kolkata	MANISH BORAD & SONJOY SARMA	I.T.A. No.: 1854/Kol/2016, I.T.A. No.: 1899/Kol/2017	13/02/2023	92B 14A 115JB	2012-13 2013-14	Partly	1
112382	Taxpundit	223Taxpundit34	DCIT	Indian Farmers Fertiliser Cooperative Limited	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA	ITA 885 / DEL / 2021	10/02/2023	14A 143(3)	2016-17	Dismissed	1
112376	Taxpundit	223Taxpundit28	Biological E Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	RAMA KANTA PANDA & K.NARASIMHA CHARY	ITA 1191 / Hyd / 2018	09/02/2023	10(34) 14A 234A	2013-14	Allowed	1
112347	Taxpundit	123Taxpundit92	Shahlon Silk Industries Pvt Ltd	ASSISTANT COMMISSIONER OF INCOME TAX	Gujarat High Court	High Court	Gujarat		N V ANJARIA & BHARGAV D KARIA	CIVIL APPLICATION NO. 20436 of 2018	06/01/2023	143(3) 14A 148	2012-13	Set Aside	1
112334	Taxpundit	123Taxpundit79	DCIT	Astral Poly Technik Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & Siddhartha Nautiya	ITA No. 287/Ahd/2020	25/01/2023	14A 115JB 43B 36(1)(va) 143(3)	2016-17	Dismissed	1
112322	Taxpundit	123Taxpundit67	Satya Narayan Dhoot	PCIT	Jodhpur Tribunal	ITAT		Jodhpur	B.R. Baskaran & Sandeep Gosain	ITA 49 / JODH / 2022	17/01/2023	143(3) 80IA 14A 263 80IA(5)	2017-18	Allowed	1
112303	Taxpundit	123Taxpundit48	Hero Corporate Services Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA	ITA.No.3608/Del./2018	16/01/2023	143(3) 14A	2014-15	Allowed	1
112302	Taxpundit	123Taxpundit47	JITf Urban Infrastructure Services Limited	ACIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA	ITA 6632 / DEL / 2018	16/01/2023	14A 139(3) 72A	2015-16	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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