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49 results for “disallowance”+ Section 10(23)clear

Sorted by relevance

Mumbai7,973Delhi7,075Bangalore2,592Chennai2,063Kolkata1,844Ahmedabad1,494Jaipur1,035Hyderabad964Pune930Indore539Chandigarh536Surat520Raipur374Cochin286Amritsar268Rajkot254Visakhapatnam246Nagpur212Karnataka193Cuttack186Lucknow181Agra134Jodhpur129Guwahati108Allahabad87Ranchi84SC71Telangana69Panaji64Calcutta49Patna48Dehradun36Varanasi33Jabalpur28Kerala25Punjab & Haryana5A.K. SIKRI ROHINTON FALI NARIMAN5Rajasthan4Himachal Pradesh3Orissa2MADAN B. LOKUR S.A. BOBDE1Gauhati1Andhra Pradesh1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Tripura1

Key Topics

Section 260A10Section 143(3)7Disallowance7Section 80I6Section 405Section 2635Addition to Income5Section 271(1)(c)4Section 153A4Deduction

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

ITAT/89/2025HC Calcutta21 Jul 2025

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a

disallowance under Section 14A read with Rule 8D, deduction under Section 801A, deduction under Section 80IC. The assessment was completed under Section 143(3) of the Act by order dated 29.03.2014. Aggrieved by the same, the assessee preferred appeal before the Commissioner of Income Tax (Appeals) 2, Kolkata. The appeal was partly allowed by order dated 27.03.2017. Challenging the said

Showing 1–20 of 49 · Page 1 of 3

4
Set Off of Losses3
Section 1952

DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

ITAT/160/2024HC Calcutta18 Feb 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 40

10. It is further submitted that both the Cosmetics Manufacturing Company and the Medicine Manufacturing Company carried out the relevant activities using their infrastructure and personnel not only for their own products but also for the appellant's products. The expenses incurred were common in nature and were apportioned rationally as percentages of net sales, based on proven historical data

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

ITAT/338/2016HC Calcutta05 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9

10. The revenue suggested the following substantial questions of law in this appeal:- “ (a) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, “B” Bench Kolkata erred in law as well as on facts in upholding the order of CIT Appeal in Holding that provision of Section 5, Section 9, Section

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

10 of 150 Mr. S.M. Surana, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumdar, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Mr. Arif