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45 results for “disallowance”+ Section 17(5)(d)clear

Sorted by relevance

Mumbai9,690Delhi6,330Bangalore3,006Chennai2,851Kolkata2,070Ahmedabad1,222Jaipur991Hyderabad847Indore565Surat550Pune457Chandigarh430Raipur308Rajkot250Cochin238Lucknow233Visakhapatnam231Nagpur208Cuttack192Karnataka169Amritsar168Agra109Allahabad100SC97Panaji94Guwahati74Jodhpur67Ranchi66Telangana61Patna54Calcutta45Varanasi34Dehradun32Kerala29Jabalpur16Punjab & Haryana9A.K. SIKRI ROHINTON FALI NARIMAN6Rajasthan4Himachal Pradesh4Orissa2A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 260A8Section 80I6Section 2635Section 1434Section 271(1)(c)4Section 153A4Addition to Income4Disallowance4Deduction3Section 271

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

d) is decided against the revenue. 13. The next substantial question of law (e) is with regard to disallowance under Section 14A read with Rule 8D to the tune of Rs.21,16,23,729/-. The Assessing Officer made the disallowance on account of interest paid by invoking Rule 8D(2)(ii) and the rest of disallowance being under Rule

Showing 1–20 of 45 · Page 1 of 3

2
Section 143(3)2
Penalty2

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

5) on 13-10-2007 reducing the total income to 21,60,99,680/-. Return was duly verified by the authorized signatory of the assessee. b) In the verification of return the assessee has declared that "to the best of my knowledge and belief. the information given in the return thereto is correct and complete and that the amount

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

disallowance on depreciation and thus the net profit came to 5 Rs.77,41,629/-. The loss carried forward by the assessee from previous year was Rs.2,88,71,747/- and after adjusting the aforesaid net profit, the loss carried forward for the next year was Rs.2,11,30,118/-. In the admitted facts of the case, the respondent assessee

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 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-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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS

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

5 of 150 IA NO. GA/2/2021 IN ITAT/78/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS SUNITA GOYAL IA NO. GA/2/2021 IN ITAT/80/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5 VERSUS RANJIKA GUPTA ITAT/85/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VERSUS SRI VIKASH GOEL ITAT/87/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VERSUS