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93 results for “disallowance”+ Section 8(2)clear

Sorted by relevance

Mumbai18,430Delhi14,854Bangalore5,216Chennai5,193Kolkata4,754Ahmedabad2,445Pune2,014Hyderabad1,802Jaipur1,342Surat1,076Chandigarh881Indore870Raipur655Karnataka599Cochin563Rajkot553Visakhapatnam518Amritsar470Nagpur419Lucknow385Cuttack336Panaji253Agra177Jodhpur173Telangana169Guwahati155Patna145Ranchi141SC128Dehradun125Allahabad122Calcutta93Kerala58Varanasi53Jabalpur53Punjab & Haryana29Orissa13Rajasthan11Himachal Pradesh8A.K. SIKRI ROHINTON FALI NARIMAN7Gauhati2Andhra Pradesh2RANJAN GOGOI PRAFULLA C. PANT1D.K. JAIN JAGDISH SINGH KHEHAR1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 260A46Section 80I40Section 4032Disallowance31Section 26330Section 143(3)26Addition to Income25Deduction21Section 14A20Section 194C

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

ITA/35/2020HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

Section 194CSection 194C(6)Section 194C(7)Section 200Section 234Section 260ASection 31Section 31ASection 48

Showing 1–20 of 93 · Page 1 of 5

15
Section 43B13
Exemption6
Section 6

disallowance under Section 40(a)(ia) read with Section 194C of the Act.” 14. Even assuming that the assessee had not furnished the particulars as required under Sub-Section (7) of Section 194C of the Act in the prescribed form, the maximum that could be done is to impose a fine of Rs.200/- for every day of such non compliance

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT) KOLKATA vs. CENTURY PLYBOARDS (INDIA) LTD.

ITA/39/2021HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 14ASection 260ASection 80I

8 of 12 and gains as specified in sub-Section (3) of Section 80IC. Sub-Section (2) of Section 80IC deals with the undertakings and enterprises to which Section 80IC would apply. Clause (b) of sub-Section (2) of Section 80IC would be relevant to the cases on hand. The said clause (b) of Section 80IC(2) applies

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT), KOLKATA vs. M/S. CENTURY PLYBOARDS (I) LTD

ITA/159/2018HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 14ASection 260ASection 80I

8 of 12 and gains as specified in sub-Section (3) of Section 80IC. Sub-Section (2) of Section 80IC deals with the undertakings and enterprises to which Section 80IC would apply. Clause (b) of sub-Section (2) of Section 80IC would be relevant to the cases on hand. The said clause (b) of Section 80IC(2) applies

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT) KOLKATA vs. M/S CENTURY PLYBOARDS (I) LTD

ITA/65/2021HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 14ASection 260ASection 80I

8 of 12 and gains as specified in sub-Section (3) of Section 80IC. Sub-Section (2) of Section 80IC deals with the undertakings and enterprises to which Section 80IC would apply. Clause (b) of sub-Section (2) of Section 80IC would be relevant to the cases on hand. The said clause (b) of Section 80IC(2) applies

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S SUVARNA COMMERCIAL PVT LTD

ITAT/65/2021HC Calcutta17 Dec 2021

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

Section 14ASection 260ASection 80I

8 of 12 and gains as specified in sub-Section (3) of Section 80IC. Sub-Section (2) of Section 80IC deals with the undertakings and enterprises to which Section 80IC would apply. Clause (b) of sub-Section (2) of Section 80IC would be relevant to the cases on hand. The said clause (b) of Section 80IC(2) applies

KESORAM INDUSTRIES LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 2, KOLKATA

The appeals are allowed and substantial

ITA/148/2018HC Calcutta19 Jan 2022

Bench: Us In These Two Appeals.

For Appellant: Mr. Debasish Chowdhury, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 10(34)Section 14ASection 260A

Section 14A(2) read with rule 8D of the Rules could be invoked it was pointed out that the 8 assessing officer needs to record satisfaction that having regard to the kind of the assessee suo motu disallowance

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

ITAT/39/2020HC Calcutta17 Jan 2022

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

Section 14ASection 194HSection 195Section 2Section 2(47)Section 260ASection 40Section 50BSection 9(1)

disallowance under section 40(a)(i) of Rs.3,06,20,256/- paid as commission to non-resident by considering the facts pertaining to such expenses were not produced by the assessee before the assessing officer? We have heard Mr. S.N. Dutta, learned standing counsel assisted by Mr. Soumen Bhattacharjee, learned Counsel appearing for the appellant/revenue and Mr. J.P. Khaitan, learned

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

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

8. However, the revenue, herein the respondent challenged this finding before the Tribunal, which partially upheld the assessing officer’s disallowance relating to sales promotion, advertisement, marketing expenses and handling and collection charges. Owing to which the present appeal is preferred by the appellant against this partial confirmation of disallowance by the Tribunal. 9. The Learned Counsel appearing

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA

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

2 of 150 ITAT/42/2020 IA NO. GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS TAPATI SAHANA IA NO. GA/2/2020 IN ITAT/43/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS SOUVIK SAHANA IA NO. GA/2/2020 IN ITAT/44/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA VERSUS MUKTA AGARWAL ITAT/64/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA