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155 results for “disallowance”+ Section 211clear

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Key Topics

Section 143(3)58 Disallowance56 Section 14A54 Section 2(15)47 Addition to Income46 Section 1140 Deduction37 Exemption33 Depreciation25 Section 10B

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

section 14A of the Act are attracted and made suo-moto disallowance of Rs.3,93,211/=. However the AO without

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

Showing 1–20 of 155 · Page 1 of 8

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22

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

Section 115JSection 143(3)Section 14A

section 14A of the Act are attracted and made suo-moto disallowance of Rs.3,93,211/=. However the AO without

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

section 14A of the Act are attracted and made suo-moto disallowance of Rs.3,93,211/=. However the AO without

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

section 14A of the Act are attracted and made suo-moto disallowance of Rs.3,93,211/=. However the AO without

ATUL LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 823/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad12 Jul 2022AY 2006-07

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarasst.Year 2009-10 & Assessment Year : 2006-07 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Dcit, Cir.1(1)(2) Rasala Marg, Ellisbridge Ahmedabad. Ahmedabad 380009. Pan : Aabca 2390 M Asst.Year : 2009-10 & Assessment Year : 2006-07 & It(Tp)A No.1108/Ahd/2017 Asst.Year : 2007-08 Dcit, Cir.1(1)(2) Atul Limited Ahmedabad. 3Rd Floor, Ashoka Chambers Rasala Marg, Ellisbridge Ahmedabad 380009. Pan : Aabca 2390 M

For Respondent: Shri Mohd Usman, CIT-DR

Section 143(3)Section 14ASection 250(6)

section 14A of the Act of Rs.50,84,881/-; disallowance of prior period expenses of Rs.47,87,776/- The matter was carried in appeal before the Ld.CIT(A) who in turn deleted the TP adjustment of Rs.1,21,60,877/- relating to commission paid to AE’s, TP adjustment of Rs.74,59,611/- on sales made

ATUL LTD.,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

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

ITA 1197/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad12 Jul 2022AY 2009-10

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarasst.Year 2009-10 & Assessment Year : 2006-07 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Dcit, Cir.1(1)(2) Rasala Marg, Ellisbridge Ahmedabad. Ahmedabad 380009. Pan : Aabca 2390 M Asst.Year : 2009-10 & Assessment Year : 2006-07 & It(Tp)A No.1108/Ahd/2017 Asst.Year : 2007-08 Dcit, Cir.1(1)(2) Atul Limited Ahmedabad. 3Rd Floor, Ashoka Chambers Rasala Marg, Ellisbridge Ahmedabad 380009. Pan : Aabca 2390 M

For Respondent: Shri Mohd Usman, CIT-DR

Section 143(3)Section 14ASection 250(6)

section 14A of the Act of Rs.50,84,881/-; disallowance of prior period expenses of Rs.47,87,776/- The matter was carried in appeal before the Ld.CIT(A) who in turn deleted the TP adjustment of Rs.1,21,60,877/- relating to commission paid to AE’s, TP adjustment of Rs.74,59,611/- on sales made

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

disallowed the balance amount of ₹ 10,78,68,462/-. However, learned CIT (A) was pleased to delete the addition made by the AO by observing that the AO has not established with the documentary evidence that the assessee was engaged/involved in any colourable device as alleged by the AO. 10.3 In the backdrop of the above stated facts

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 u/s 14A r.w.s 115JB made by Assessing Officer and upheld by Ld. CIT(A) cannot exceed exempt income of Rs43,150/- 3.In law and in the facts and circumstances of the appellant's case the Ld. CIT(A) has erred in charging excessive interest u/s 234B and 234C of the Act when no such excessive interest is chargeable

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

ITA 233/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Rignesh Das, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153A

disallowances under section 40A(2)(b), and allowed the assessee’s appeals in full for both assessment years. 4. Aggrieved against the common appellate order for A.Y. 2015-16 and A.Y. 2016-17, the Revenue is in appeals before us raising the following Grounds of Appeal: 5. Revenue’s appeal in IT(SS)A No. 194/Ahd/2021

BHARATKUMAR RAJENDRAPRASAD DAVE,,AHMEDABAD vs. ACIT, CIRCLE-4(2),, AHMEDABAD

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1925/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2013-14

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 14ASection 234ASection 271

section 14A of the Act and disallowed a sum of " 1,55,211/- u/s 14A of the Act on the ground

BHARATKUMAR RAJENDRAPRASAD DAVE,,AHMEDABAD vs. DCIT, CIRCLE-4(2),, AHMEDABAD

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1926/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2014-15

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 14ASection 234ASection 271

section 14A of the Act and disallowed a sum of " 1,55,211/- u/s 14A of the Act on the ground

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR

Section 143(3)Section 14ASection 35Section 43BSection 80

disallowance of deduction under section 80-IE of the Act in Sikkim Unit on other incomes. 60. The AO during the assessment proceedings found that the assessee has claimed deduction of profit derived from Sikkim Unit under section 80-IE of the Act. As per the AO, there were certain incomes considered by the assessee eligible for deduction under section

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 914/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 63/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2013-14

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 1885/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2014-15

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 786/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2882/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

211/- from banks on FDRs and margin money. In other words, appellant had net interest income of over Rs.IO.66 crores. Keeping in view this facts and in the light of the above quoted decision, I am of the view that disallowance of interest under 8D(2)(ii) is not sustainable. It is deleted.” 18. Further Hon’ble Punjab & Haryana