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TMI Blog2023 (7) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue is covered by case Cheminvest Limited [ 2015 (9) TMI 238 - DELHI HIGH COURT ], M/S. CHETTINAD LOGISTICS PVT. LTD [ 2017 (4) TMI 298 - MADRAS HIGH COURT] also confirmed by SC [ 2018 (7) TMI 567 - SC ORDER] and IL And FS Energy Development Co Ltd [ 2023 (5) TMI 1266 - DELHI HIGH COURT] Thus held that the expression does not form part of the total income in Section 14A of the envisage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/2023 CM APPL. 38128/2023 in ITA 412/2023 1. Allowed, subject to just exceptions. CM APPL. 38117/2023 in ITA 409/2023 CM APPL. 38120/2023 in ITA 410/2023 CM APPL. 38123/2023 in ITA 411/2023 CM APPL. 38126/2023 in ITA 412/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 11 days in filing ITAs 409/2023 411/2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 5.1 According to the appellant/revenue, there is a delay of 118 days. 6. For the reasons given in the applications, the delay is condoned. 7. The applications are disposed of, in the aforesaid terms. ITAs 409/2023, 410/2023, 411/2023 412/2023 8. These appeals concern Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cheminvest Limited v. Commissioner of Income Tax-VI . (ii) Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd. [2017] 80 taxmann.com 221 (Madras) . (iii) Order dated 30.05.2023 passed in ITA Nos. 316/2023 and 317/2023, titled Principal Commissioner of Income Tax Delhi 4 v. IL And FS Energy Development Co Ltd . 12. Insofar as Chettinad Logistics (P.) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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