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Dlf Home Developers Ltd., New Delhi vs Department Of Income Tax on 28 January, 2015 cites

The Commissioner Of Income Tax(Cntl), ... vs M/S Hero Cycles Pvt. Ltd. Ludhiana on 28 August, 1997

"14. On the issue whether the respondent-assessee could have earned dividend income and even if no dividend income was earned, yet Section 14A can be invoked and disallowance of expenditure can be made, there are three decisions of the different High Courts directly on the issue and against the appellant-Revenue. No contrary decision of a High Court has been shown to us. The Punjab and Haryana High Court in Commissioner of Income Tax, Faridabad vs. M/s Lakhani Marketing Incl,, ITA No. 970/2008, decided on 3 ITA No. 129/Del/2013 and ITA 147/Del/2013 AY: 2007-08 M/s DLF Homes Developers Ltd., New Delhi 2.4.2014, made reference to two earlier decisions of the same Court in CIT vs. Hero Cycles Ltd. (2010) 232 ITR 518 and CIT vs. Winsome Textile Industries Ltd.(2009) 319 ITR 204 to hold that Section 14A cannot be invoked when no exempt income was earned.
Supreme Court of India Cites 12 - Cited by 619 - Full Document

Commissioner Of Income-Tax vs Bharat General And Textile Industries ... on 4 April, 1985

"14. On the issue whether the respondent-assessee could have earned dividend income and even if no dividend income was earned, yet Section 14A can be invoked and disallowance of expenditure can be made, there are three decisions of the different High Courts directly on the issue and against the appellant-Revenue. No contrary decision of a High Court has been shown to us. The Punjab and Haryana High Court in Commissioner of Income Tax, Faridabad vs. M/s Lakhani Marketing Incl,, ITA No. 970/2008, decided on 3 ITA No. 129/Del/2013 and ITA 147/Del/2013 AY: 2007-08 M/s DLF Homes Developers Ltd., New Delhi 2.4.2014, made reference to two earlier decisions of the same Court in CIT vs. Hero Cycles Ltd. (2010) 232 ITR 518 and CIT vs. Winsome Textile Industries Ltd.(2009) 319 ITR 204 to hold that Section 14A cannot be invoked when no exempt income was earned.
Calcutta High Court Cites 31 - Cited by 83 - Full Document
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