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92 results for “disallowance”+ Section 90clear

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Mumbai2,119 Delhi1,490 Chennai574 Bangalore414 Hyderabad402 Ahmedabad382 Kolkata341 Jaipur287 Pune194 Chandigarh153 Surat149 Indore118 Raipur110 Cochin106 Amritsar92 Visakhapatnam88 Lucknow82 Nagpur71 Rajkot65 Allahabad48 SC42 Ranchi33 Patna32 Guwahati29 Cuttack29 Jodhpur21 Agra20 Dehradun20 Jabalpur11 Panaji11 Varanasi5 A.K. SIKRI ROHINTON FALI NARIMAN2 MADAN B. LOKUR S.A. BOBDE1

Key Topics

Addition to Income79 Section 14468 Disallowance58 Section 1156 Section 13(3)55 Section 250(6)51 Natural Justice48 Deduction43 Depreciation43 Section 153A

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

section 194C. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further in argument

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 48/ASR/2016[2010-11]Status: DisposedITAT Amritsar30 May 2023AY 2010-11

Dr. M. L. Meena & Sh. Anikesh Banerjee

Showing 1–20 of 92 · Page 1 of 5

36

Section 143(3)32

Bench:

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

BRODAWAYS OVERSEAS LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALANDHAR

ITA 123/ASR/2018[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 46/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 May 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 47/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAYS OVERSEAS LTD, JALANDHAR

ITA 345/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAYS OVERSEAS LTD, JALANDHAR

ITA 477/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 49/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

90. This is the formula which has been provided by sub section (4) for the purpose of working out the benefit or deduction under sub section. (1). 4. Your Honour, Legislature has not provided for excluding the amount of export incentive from profits of the business while calculating deduction u/s 10B. The position is somewhat akin or close to Section

ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 172/ASR/2023[2020-21]Status: DisposedITAT Amritsar23 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 37Section 43B

section 143(1) of 2 Ess Ess Kay Engg. Co. P. Ltd. v. Asstt. CIT the AO/CPC for disallowing the delayed payments of ESI/EPF of Rs. 90

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR

Section 143(3)Section 271Section 44

90,000/- imposed u/s Section Section 271 (1) (c) of the Income t Tax Act, 1961 (in short 'the Act') of the Act. During the proceeding before us, the Id. Counsel for the Assessee has filed written submissions which is reproduced as under: - “That the appellant is a private limited, company engaged in the business as a dealer of Hero

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

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

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

90,568/- in sale value which resulted in disallowance of excess deduction claimed u/s 80-IA amounting to Rs.4,86,44,863/- and made a further disallowance of Rs.51.74 lakhs u/s 80G of the Act, against which objections raised by the assessee on 11th January, 2024, u/s 144C(2) with the DRP ( Dispute Resolution Panel) , culminated in the directions from

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

The appeal of the assessee is dismissed

ITA 83/ASR/2020[2015-16]Status: DisposedITAT Amritsar27 Feb 2025AY 2015-16

Section 10ASection 143(3)Section 250Section 37Section 75Section 80

90 CCH 562 [Delhi\nHigh Court]: The high court after considering the decision of Supreme\nCourt in the case of Liberty India approved the decision of ITAT Special\nBench in the case of Maral Overseas Ltd. vs. ACIT held that sub-section (4)\nof section 10B does not require the assessee to establish a direct nexus with\nbusiness

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

90,85,994/- Dep @ 25% claimed = 22,71,498/- I.T.A. Nos.288 to 294/Asr/2015 36 Depreciation allowable @ 10% = 9,08,600/- Excess Depreciation Added back =Rs. 13,62,898/- Total excess depreciation claimed as above is disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works