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Deputy Commissioner Of Income Tax ... vs M/S Sterling Developers Pvt Ltd , ... on 31 August, 2018 cites

Cheminvest Limited vs Commissioner Of Income Tax-Vi on 2 September, 2015

In that case a similar question arose, viz., whether the ITAT was justified in deleting the disallowance under Section 14A of the Act when no dividend income had been earned by the Assessee in the relevant AY? The Court referred to the decision of this Court in Maxopp Investment Ltd's. case (supra) and to the decision of the Special Bench of the ITAT in this very case i.e. Cheminvest Ltd. v. ITO [2009] 121 ITD 318. The Court also referred to three decisions of different High Courts which have decided the issue against Revenue.
Delhi High Court Cites 19 - Cited by 1072 - S Muralidhar - Full Document

Commissioner Of Income Tax, Hyderabad vs M/S. Motor And General Stores (P.) Ltd on 2 May, 1967

Ltd. [2014] 223 Taxman 130/45 taxmann.com 116 and the third of the Allahabad High Court in CIT v. Shivam Motors (P.) Ltd . [2015] 230 Taxman 63/55 taxmann.com 262. These three decisions reiterated the position that when an Assessee had not earned any taxable income in the relevant AY in question "corresponding expenditure could not be worked out for disallowance."
Supreme Court of India Cites 10 - Cited by 171 - V Ramaswami - Full Document
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