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2,173 results for “disallowance”+ Exemptionclear

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Key Topics

Section 14A90 Disallowance68 Addition to Income66 Section 1149 Section 10A49 Deduction42 Section 143(3)41 Exemption28 Transfer Pricing27 Section 153A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE- 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

Showing 1–20 of 2,173 · Page 1 of 109

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22

ITA 495/BANG/2020[2016-17]Status: Disposed

ITAT Bangalore

25 May 2022

AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR INFRASTRUCTURE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA

Section 14ASection 201Section 234B

exempt Suo moto A.Y. 2010-11 income disallowance made which was withdrawn by filing revised No exempt A.Y. 2011-12 computation

M/S. PLAZA AGENCIES PVT LTD., ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1) , BENGALURU

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

ITA 527/BANG/2024[2018-19]Status: DisposedITAT Bangalore05 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 143(3)Section 14ASection 250

exempt income. (iii) M/s.Pinnacle Brocom Pvt. Ltd. v. ACIT (ITA No.6247/M/2012) – has held that disallowance u/s 14A cannot exceed the exempt

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD. ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru

Section 10(35)Section 143(2)Section 143(3)Section 14A

disallowance from which assessee has earned exempt income as well as disallowance cannot exceed the exempt income earned. 8. The ld. CIT(A) confirmed

MANIPAL GLOBAL EDUCATION SERVICES PVT LTD., ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru

Section 10(35)Section 143(2)Section 143(3)Section 14A

disallowance from which assessee has earned exempt income as well as disallowance cannot exceed the exempt income earned. 8. The ld. CIT(A) confirmed

MANIPAL HOSPITALS PVT. LTD (FORMERLY KNOWN AS COLUMBIA ASIA HOSPITALS PVT. LTD),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru

Section 10(35)Section 143(2)Section 143(3)Section 14A

disallowance from which assessee has earned exempt income as well as disallowance cannot exceed the exempt income earned. 8. The ld. CIT(A) confirmed

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD.,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru

Section 10(35)Section 143(2)Section 143(3)Section 14A

disallowance from which assessee has earned exempt income as well as disallowance cannot exceed the exempt income earned. 8. The ld. CIT(A) confirmed

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru

Section 10(35)Section 143(2)Section 143(3)Section 14A

disallowance from which assessee has earned exempt income as well as disallowance cannot exceed the exempt income earned. 8. The ld. CIT(A) confirmed

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

disallowance u/s 14A of the Act. AY Exempted Disallowed by Disallowed by AO income assessee 2015-16 -- -- 2,66,16,313/- 2016-17 -- -- 2,94,47,050/- 2017-18 -- -- 94,13,000/- 2018-19 -- -- 67,15,000/- 14.1 After

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

disallowance u/s 14A of the Act. AY Exempted Disallowed by Disallowed by AO income assessee 2015-16 -- -- 2,66,16,313/- 2016-17 -- -- 2,94,47,050/- 2017-18 -- -- 94,13,000/- 2018-19 -- -- 67,15,000/- 14.1 After

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

disallowance u/s 14A of the Act. AY Exempted Disallowed by Disallowed by AO income assessee 2015-16 -- -- 2,66,16,313/- 2016-17 -- -- 2,94,47,050/- 2017-18 -- -- 94,13,000/- 2018-19 -- -- 67,15,000/- 14.1 After

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

disallowance u/s 14A of the Act. AY Exempted Disallowed by Disallowed by AO income assessee 2015-16 -- -- 2,66,16,313/- 2016-17 -- -- 2,94,47,050/- 2017-18 -- -- 94,13,000/- 2018-19 -- -- 67,15,000/- 14.1 After