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1,203 results for “disallowance”+ Section 10(38)clear

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Mumbai5,497Delhi4,926Bangalore1,662Chennai1,622Ahmedabad1,203Kolkata1,192Jaipur880Pune839Hyderabad820Indore493Chandigarh493Surat382Raipur288Visakhapatnam234Cochin204Nagpur193Cuttack191Amritsar188Rajkot182Karnataka139Lucknow125Agra117Jodhpur96Allahabad86Ranchi72Guwahati61Calcutta53SC48Telangana42Panaji39Patna33Varanasi31Dehradun30Jabalpur22Kerala16Rajasthan3Orissa2Punjab & Haryana2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Himachal Pradesh1H.L. DATTU S.A. BOBDE1Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1Tripura1

Key Topics

Disallowance62Section 143(3)59Section 14A59Addition to Income58Section 6832Deduction31Section 3728Section 26328Section 4027Depreciation

THE DCIT,(OSD)-1, CIRCLE-4,, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT.LTD.,, AHMEDABAD

In the result, the CO of the assessee is partly allowed

ITA 204/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad11 Mar 2021AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Virendra Ojha, CIT. D.R
Section 10BSection 80ISection 92C

10 of this order. For detailed discussion please refer the above mentioned paragraph numbers of this order. Accordingly we hold that finding given in above paragraphs with regard to ITA No-204/Ahd/2013 will mutatis mutandis apply here in this case also. 36. The next issue raised by the assessee vide ground no. 5 to 7 is that the learned

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

Showing 1–20 of 1,203 · Page 1 of 61

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25
Section 14824
Penalty23
ITA 681/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

For Respondent: Shri Rameshkumar L. Sadhu
Section 115JSection 143(1)Section 143(3)Section 14ASection 195(2)Section 40

38,22,165/- minus Rs.3,98,520/- (disallowed by the assessee)], and determined total income at Rs.158,80,43,590/- under normal provision. This disallowance of Rs.1,34,23,645/- was further added to the book profit declared at Rs.166,87,64,960/- under section 115JB for MAT purpose. 10

GUJARAT INDUSTRIAL INVESTMENT CORPORATION LIMITED EMPLOYEES PROVIDENT FUND,GANDHINAGAR vs. THE ITO, WARD-1(EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 584/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Maulik Kansara, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 10Section 10(25)Section 143Section 143(1)Section 143(1)(a)Section 2(38)Section 57

disallowance of exemption claimed under Section 10(23AAA) of the Act. 4. The assessee filed appeal before CIT(Appeals) against the intimation order passed CPC. The assessee contended during appellate proceedings before CIT(Appeals) that its income was actually exempt under alternative provisions as well, namely Sections 10(25) or 10(38

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

disallowance under section 14A to the book profit computed under section 115JB, we find such adjustment to be legally untenable. Clause (f) of Explanation 1 to section 115JB(2) provides for addition of the amount of expenditure relatable to any income to which section 10 (other than provisions contained in clause 38

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

disallowance of addition of fixed assets amounting to Rs.33,66,427/-by denying the benefit u/s 11 & 12 of the Act. 4. It is therefore prayed that the above addition/disallowance made by the Assessing Officer may please be deleted. 13. In support of the Grounds of Appeal Ld Counsel for the assessee relied upon various case laws that filing

THE ACIT,(OSD)CIRCLE-8,, AHMEDABAD vs. TORRENT POWER LTD.,, AHMEDABAD

In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed

ITA 1668/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2006-07

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

For Appellant: Shri Vartik ChowkshiFor Respondent: Shri Samir Tekriwal, CIT-DR
Section 115JSection 14Section 143(3)Section 14A

38 of that section ITA No.1668/Ahd/2012(By Revenue) & CO No.178/Ahd/2012 (By Assessee) ACIT (OSD) vs. M/s.Torrent Power Ltd. Asst.Year – 2006-07 10) or section 11 or section 12 are applicable are to be disallowed

ASMAN INVESTMENT LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1928/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad03 Oct 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1928/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Aasman Investment Ltd, Income Tax Officer, Arvind Mills Premises, Vs. Ward-1(2), Naroda Raod, Ahmedabad. Ahmedabad-380025 Pan: Aabca5968R

Section 10Section 10(38)Section 115Section 115JSection 14ASection 234B

disallowance of the expenditure related to any income to which section 10 applies other than section 10(38) of the Act. Accordingly

LALITA RAMNIRANJAN AGARWAL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, the appeal filed by the Assessee is allowed

ITA 662/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 662/Ahd/2023\nAssessment Year 2015-16\nLalita Ramniranjan Agarwal,\nB-201, Sandal Wood\nResidency, Urmi Char Rasta\nProductivity Road,\nVadodara-390020\nPAN: AECPA0173J\n(Appellant)\nThe ITO,\nWard-1(2)(4),\nVadodara\nVs\n(Respondent)\nAssessee by: Shri P.M. Jagasheth, A.R.\nRevenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R.\nDate of hearing\n: 24-02-2025\nDate of pronouncement : 28-02-2025\nORD

For Appellant: Shri P.M. Jagasheth, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R
Section 10(38)Section 143(1)Section 143(3)Section 68

section 10(38), of the Income-tax Act, 1961-\nUnexplained moneys (Share dealings) High Court by impugned order\nheld that where Assessing Officer disallowed

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

section 80-IE. The goodwill recorded in the books has not been shown to be revaluation of existing tangible assets, and therefore, the ground is without merit. ITA No.281 and 222/Ahd/2021 38 67. In light of the above discussion, we do not find any error in the order of the Ld. CIT(A) allowing the depreciation on goodwill. The facts

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

section 80-IE. The goodwill recorded in the books has not been shown to be revaluation of existing tangible assets, and therefore, the ground is without merit. ITA No.281 and 222/Ahd/2021 38 67. In light of the above discussion, we do not find any error in the order of the Ld. CIT(A) allowing the depreciation on goodwill. The facts

THE ITO, WARD-2(1)(1),, BARODA vs. MARKET CREATORS LTD.,, VADODARA

In the result, this appeal is partly allowed

ITA 41/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Ms. Urvashi Sodhan, AdvoateFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 14ASection 194Section 194HSection 2Section 201(1)Section 40

section 14A r.w.Rule 8D and disallowed a sum of Rs.19,38,286/- out of interest and Rs. 2,15,058/- on account of administrative expenses being 0,5% of the average value of investment. The average value of investment in the shares and securities was considered by the AO at Rs.4,30,11,561/-. 10

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

10. In the result the appeal filed by the Revenue in ITA No. 302/Ahd/2023 relating to the Asst. year 2016-17 is hereby dismissed. 11. Now we deal with the Assessee’s Appeal in ITA No.198/Ahd/ 2023 for A.Y. 2016-17. Ground Nos.1 to 4 are relating to disallowance made u/s.14A rwr 8D of the Act, which was confirmed

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

10. In the result the appeal filed by the Revenue in ITA No. 302/Ahd/2023 relating to the Asst. year 2016-17 is hereby dismissed. 11. Now we deal with the Assessee’s Appeal in ITA No.198/Ahd/ 2023 for A.Y. 2016-17. Ground Nos.1 to 4 are relating to disallowance made u/s.14A rwr 8D of the Act, which was confirmed

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

10. In the result the appeal filed by the Revenue in ITA No. 302/Ahd/2023 relating to the Asst. year 2016-17 is hereby dismissed. 11. Now we deal with the Assessee’s Appeal in ITA No.198/Ahd/ 2023 for A.Y. 2016-17. Ground Nos.1 to 4 are relating to disallowance made u/s.14A rwr 8D of the Act, which was confirmed

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

10. In the result the appeal filed by the Revenue in ITA No. 302/Ahd/2023 relating to the Asst. year 2016-17 is hereby dismissed. 11. Now we deal with the Assessee’s Appeal in ITA No.198/Ahd/ 2023 for A.Y. 2016-17. Ground Nos.1 to 4 are relating to disallowance made u/s.14A rwr 8D of the Act, which was confirmed