Proportionate Disallowance – Section 14A

Select Publication:

Citation:

Appellant:

Respondent:

Court:

Select Authority:

Select High Court:

Select Tribunal:

Justice:

Appeal No:

Date:

Section:

Asstt Year:

Select Favouring:

S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
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
112281	Taxpundit	123Taxpundit26	DCIT	EXCEL INDUSTRIES LIMITED	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & PAVAN KUMAR GADALE	ITA 5432 / MUM / 2017	09/01/2023	14A 37(1) 115JB 143(3)	2011-12	Partly	1
112277	Taxpundit	123Taxpundit22	GROUP HOUSING DEVELOPMENT CORPORATION PVT LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & M.BALAGANESH	ITA 1893 / MUM / 2019	06/01/2023	14A 115JB 234B 143(3)	2015-16	Partly	1
112264	Taxpundit	123Taxpundit9	Micro Labs Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	N.V. VASUDEVAN & PADMAVATHY S	ITA No. 4/Bang/2014	04/01/2023	35(2)(AB) 14A	2010-11	Allowed	1
112253	Taxpundit	2212Taxpundit100	Harjindar Singh Bal	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD	ITA No. 57/RPR/2020	26/12/2022	68 147 68 147 14A 147	2010-11	Partly	1
112235	Taxpundit	2212Taxpundit82	Sweta Commodities Pvt. Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	ITA 1143 / KOL / 2019	28/12/2022	14A 143(2) 250	2012-13	Allowed	1
112221	Taxpundit	2212Taxpundit68	TIL Limited	DCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA 558 / KOL / 2022	23/12/2022	14A 143(3)	2014-2015	Partly	1
112219	Taxpundit	2212Taxpundit66	PCIT	MMTC LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TUSHAR RAO GEDELA	ITA 505/2022, CM Nos.52412/2022 & 52418/2022	05/12/2022	14A	2010-11		1
112213	Taxpundit	2212Taxpundit60	Adani Properties Pvt Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	SUCHITRA KAMBLE & SHRIWASEEM AHMED	ITA 1479 / AHD / 2019	21/12/2022	14A 115JB	2016-17	Partly	1
112181	Taxpundit	2212Taxpundit28	Ginza Industries Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	MANISH BORAD & SONJOY SARMA	ITA 619 / KOL / 2021	08/12/2022	80JJAA 14A 32(1) 250	2013-14 2014-15	Partly	1
112172	Taxpundit	2212Taxpundit19	Base Metal Chlorinations Pvt Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & Siddhartha Nautiyal	ITA 1625 / AHD / 2018	08/12/2022	115JB 14A	2013-14	Allowed	1
112154	Taxpundit	2212Taxpundit1	HARI KUMAR RULIRAM SHARMA	ITO	Mumbai Tribunal	ITAT		Mumbai	OM PRAKASH KANT & SANDEEP SINGH KARHAIL	ITA 1941 / MUM / 2022	25/11/2022	2(22)(e) 14A	2014-15	Partly	1
112141	Taxpundit	2211Taxpundit78	DCIT	Shreejee Jewellers Pvt. Ltd	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Manish Borad	ITA 591 / KOL / 2021	24/11/2022	69C 14A 250 132(4) 143(1)	2007-08	Dismissed	1
112138	Taxpundit	2211Taxpundit75	PCIT	OIL INDUSTRY DEVELOPMENT BOARD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 1025/2019	21/11/2022	14A	2012-13	Dismissed	1
112131	Taxpundit	2211Taxpundit68	Trianz Holdings Private Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	George George K & Laxmi Prasad Sahu	ITA 322 / BANG / 2022	22/11/2022	92CA 14A 115JB 143(3)	2017-18	Partly	1
112041	Taxpundit	2210Taxpundit55	Himesh R. Shah	ACIT	Rajkot Tribunal	ITAT		Rajkot	ANNAPURNA GUPTA & T.R.SENTHIL KUMAR	ITA No.298/RJT/2018	19/10/2022	14A 250(6)	2014-15	Allowed	1
112036	Taxpundit	2210Taxpundit50	GMR Hyderabad International Airport Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	George George K	ITA 524 / BANG / 2022	18/10/2022	115JB 14A 154 143(3)	2017-18	Partly	1
111984	Taxpundit	229Taxpundit73	PCIT	PTC INDIA FINANCIAL SERVICES LIMITED	Delhi High Court	High Court	Delhi		MANMEET PRITAM SINGH ARORA	ITA 349/2022	22/09/2022	14A 32	2010-11	Assessee	1
111956	Taxpundit	229Taxpundit45	Dabur India Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & KUL BHARAT	ITA 7154 / DEL / 2017, ITA No.7253/Del./2017	20/09/2022	92CA 80IB 14A	2010-11 2011-12	Allowed	1
111950	Taxpundit	229Taxpundit39	Enzen Global Solutions Private Limited	ITO	Bangalore Tribunal	ITAT		Bangalore	N.V. VASUDEVAN & PADMAVATHY S	ITA 2332 / BANG / 2019	19/09/2022	14A 55 123 250(4)	2016-17	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring