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13 results for “disallowance”+ Section 43Cclear

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Mumbai69 Karnataka51 Delhi27 Chennai16 Telangana15 Bangalore13 Kolkata9 Jaipur5 Ahmedabad3 Hyderabad3 Pune3 SC3 Surat3 Visakhapatnam2 Rajkot1 Jabalpur1 Jodhpur1 Raipur1

Key Topics

Section 44A26 Disallowance12 Section 143(3)11 Section 115J6 Section 695 Addition to Income5 Section 271(1)(c)4 Section 143(1)(a)4 Section 1394

M/S. CENTURY SILICON CITY,BANGALORE vs. DCIT, CIRCLE-1(2)(1, BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1101/BANG/2022[2014-15]Status: DisposedITAT Bangalore10 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

M/S. CENTURY SILICON CITY,BANGALORE vs. DCIT, CIRCLE-1(2)(1, BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1100/BANG/2022[2013-14]Status: DisposedITAT Bangalore

10 Mar 2023

AY 2013-14

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

Section 143(3)

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

M/S. CENTURY SILICON CITY,BANGALORE vs. DCIT, CIRCLE-1(2)(1, BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1102/BANG/2022[2015-16]Status: DisposedITAT Bangalore10 Mar 2023AY 2015-16

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

CENTURY SHELTORS,BANGALORE vs. ACIT, CIRCLE-2(2), BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1073/BANG/2022[2013-14]Status: DisposedITAT Bangalore10 Mar 2023AY 2013-14

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

CENTURY SHELTORS,BANGALORE vs. ACIT, CIRCLE-2(2), BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1074/BANG/2022[2014-15]Status: DisposedITAT Bangalore10 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

CENTURY SHELTORS,BANGALORE vs. ACIT, CIRCLE-2(2), BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1075/BANG/2022[2015-16]Status: DisposedITAT Bangalore10 Mar 2023AY 2015-16

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

43C essentially deal with Business Income. Sections 30 to 38 deal with Deductions. Sections 40A and 438 deal with Business Disallowances

MR J P C SOLUTIONS,BANGALORE vs. INCOME TAX OFFICER, WARD- 7(2)(1), BANGALORE

In the result, the appeal by the Assessee is allowed

ITA 1657/BANG/2019[2017-18]Status: DisposedITAT Bangalore29 Jan 2021AY 2017-18

Bench: Shri N. V. Vasudevanassessment Year : 2017-18 M/S. J P C Solutions, Vs. The Income Tax Officer, No.30, 3Rd D Cross, Ward – 7(2)(1), 21St Main, Btm Layout, Ii Stage, Bengaluru. Bengaluru – 560 076. Pan : Aaffj 2214 E Appellant Respondent Assessee By : Shri. Balram R. Rao, Advocate Revenue By : Shri. Ganesh R. Ghali, Jr. Standing Counsel Date Of Hearing : 22.01.2021 Date Of Pronouncement : 29.01.2021 O R D E R

For Appellant: Shri. Balram R. Rao, AdvocateFor Respondent: Shri. Ganesh R. Ghali, Jr. Standing Counsel

Section 139Section 143(1)(a)Section 194JSection 2Section 44ASection 80

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing

SRI ARTHUR BERNARD SEBASTINE PAIS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal by the Assessee is allowed

ITA 1683/BANG/2019[2017-18]Status: DisposedITAT Bangalore16 Oct 2019AY 2017-18

Bench: Shri N. V. Vasudevanassessment Year : 2017-18 Shri Arthur Bernard Sebastine Pais, Vs. Deputy Commissioner Of No.2C, 214, Hrbr Layout, Income-Tax, 3Rd Block, Cpc, Bengaluru – 560 084. Bengaluru. Pan : Aaqpp 2199 B Appellant Respondent Assessee By : Ms. Lalitha B, Ca Revenue By : Shri. Ganesh R. Ghali, Advocate Standing Counsel To Department Date Of Hearing : 14.10.2019 Date Of Pronouncement : 16.10.2019 O R D E R

For Appellant: Ms. Lalitha B, CAFor Respondent: Shri. Ganesh R. Ghali, Advocate

Section 139Section 143(1)(a)Section 194JSection 2Section 44ASection 80

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

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

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R

Section 10ASection 115JSection 143(3)Section 14ASection 40

disallowance made by AO. 3.3 Before us, the Ld A.R placed his reliance on the decision rendered by co-ordinate bench in the case of ACIT vs. Acer India P Ltd (2020) (Taxcorp (A.T) 87234) in support of his contention that the loss arising on revaluation of forward contracts as on Balance Sheet date is allowable as deduction. M/s. Infosys

SRI. PATIL KADPAKAL GARJAN,,SHIMOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, SHIMOGA

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

ITA 874/BANG/2017[2009-10]Status: DisposedITAT Bangalore09 Jun 2017AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru

Section 271(1)(c)Section 44A

disallowances out of purchases and expenses, penal proceedings u/s.271(1)(c) is initiated separately.” There is no quarrel that the consent of the assessee regarding the estimation of income would not restrict the jurisdiction of the Assessing Officer to frame the assessment on the basis of best judgement. However if the Assessing Officer has accepted the consent of the assessee

ING VYSYA BANK LTD. vs. ACIT,

In the result, revenue’s appeal for Assessment Year 2007-08 is dismissed

ITA 898/BANG/2013[2007-08]Status: DisposedITAT Bangalore06 Feb 2015AY 2007-08

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)

Section 115JSection 143(3)

disallowed the claim made by the Assessing Officer. On appeal, the learned CIT (Appeals) allowed the deduction claimed by the assessee. Following the decisions of the ITAT, Mumbai benches in the cases of Bank of Bahrain & Kuwait in 41 SOT 290 and ABN Amro Securities India (P) Ltd. in 145 TTJ 702, the learned CIT (Appeals) observed that the assessee

PRAKASH PRAVEEN KUMAR,BANGALORE vs. INCOME TAX OFFICER, WARD - 2(2)(3), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 636/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Sri Balram R Rao, A.RFor Respondent: Shri V. Parithivel, D.R

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 44ASection 69

disallowance of Rs.96,34,320/- u/s 69 of the Act under various heads as stated below: Total income as per ITR.....Rs.3,58,610/- Undisclosed Bank Credits u/s 69...Rs.60,56,515/- Undisclosed Investments u/s 69... Rs.20,09,195/- Undisclosed Time Deposits u/s 69... Rs.12,10,000/- 3.3 Aggreived by the assessment completed u/s 143(3) r.w.s. 144B

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R

Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

Section 11(1) reads as under:- “11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such