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Manipal Education And Medical Group ... vs Assistant Commissioner Of Income Tax, ... on 29 July, 2025 cites

Maxopp Investment Ltd.. vs Commr.Of I.T New Delhi on 12 February, 2018

17. The Hon'ble Supreme Court also in the case of Maxopp Investment Ltd. vs. Commissioner of Income Tax, New Delhi [2018] 91 taxmann.com 154 (SC)/[2018] 254 Taxman 325 (SC)/[2018] 402 ITR 640 (SC)/[2018] 301 CTR 489 (SC)[12-02-2018]has categorically held that recording of the satisfaction is a sine qua non before making any disallowance where it has been held as under :-
Supreme Court of India Cites 34 - Cited by 80 - A K Sikri - Full Document

M/S Hindustan Aeronautics Limited , ... vs Assistant Commissioner Of Income Tax ... on 24 August, 2021

37. The argument of the assessee is that disallowance has been made without recording a satisfaction by the ld. AO about the correctness of the claim of the assessee that it has not incurred any expenditure for earning exempt income. Before us he referred to plethora of judicial precedents including the decision of Hon'ble jurisdictional High Court in the case of Hindustan Aeronautics Ltd[ supra]
Income Tax Appellate Tribunal - Bangalore Cites 12 - Cited by 1 - Full Document
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