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45 results for “disallowance”+ Section 10(29)clear

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Key Topics

Section 133(6)7Section 143(3)6Section 80I6Section 405Section 2635Section 260A4Section 271(1)(c)4Section 153A4Disallowance4Addition to Income

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

29, 2023, in Income Tax Appeal No. 1703/Kol/2018, relating to the assessment year 2005-06. The appellant challenges the Tribunal's partial confirmation of the Assessing Officer's disallowance of reimbursement claims aggregating to Rs. 2,86,88,459 towards sales promotion, advertisement and marketing expenses and Rs. 48,19,050 towards handling, storing and collection expenses, under Section

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)

Showing 1–20 of 45 · Page 1 of 3

4
Deduction4
Penalty2
Section 154
Section 195
Section 260A
Section 40
Section 5
Section 50C
Section 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

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

29. Section 271(1B) as afore-quoted was inserted by Finance Act, 2008 (18 of 2008) with retrospective effect from 01.04.1989, which specifically provides that where any amount is added or disallowed in computing the total income or loss of the assessee in any order of assessment or re- assessment of the and the said order contains a direction

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

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

Section 80I

disallowed the deduction claimed under Section 80IA(4) of the Act. The assessee moved the Dispute Resolution Panel (DRP) contending that the assessing officer erred in not considering that the assessee had produced the Port certificate granted by the specified authority which certified that the infrastructural facility developed by the assessee is an integral part of the port

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

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

Section 80I

disallowed the deduction claimed under Section 80IA(4) of the Act. The assessee moved the Dispute Resolution Panel (DRP) contending that the assessing officer erred in not considering that the assessee had produced the Port certificate granted by the specified authority which certified that the infrastructural facility developed by the assessee is an integral part of the port

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

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC 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

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-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

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, 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 ,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-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, 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-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 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. 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 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