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239 results for “disallowance”+ Section 14A(2)clear

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Key Topics

Section 14A205 Disallowance70 Addition to Income64 Section 143(3)39 Section 271A34 Deduction32 Section 36(1)(iii)28 Section 26327 Section 250(6)22

VARDHMAN SPECIAL STEELS LTD.,LUDHIANA vs. DCIT, CIRCLE-1, LUDHIANA

ITA 79/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh20 May 2025AY 2018-19

For Appellant: \nShri Tejmohan Singh, AdvocateFor Respondent: \nDr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 115JSection 142(1)Section 143(2)Section 14ASection 270ASection 36(1)Section 36(1)(iii)Section 57

disallowed the said claim. The\nrelevant extract of section 14A(2) is reproduced as under for your\nreference;\n\"(2

Showing 1–20 of 239 · Page 1 of 12

...

Section 80P(2)(d)22

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

2 to 15 of the assessment order dt. 03/03/2015, avoiding repetition the same is not being reproduced herein. The A.O. after considering the submission of the assesse invoked the provisions of section 14A of the Act read with Rule 8D of the Income Tax Rules 1962. The A.O. worked out the disallowance

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 558/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 May 2018AY 2012-13

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 559/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh21 May 2018AY 2013-14

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 556/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh21 May 2018AY 2010-11

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 557/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh21 May 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

ACIT, LUDHIANA vs. M/S MRS. BECTORS FOOD SPECIALTIES PVT. LTD., LUDHIANA

ITA 405/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh21 May 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 555/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta

Section 14ASection 36Section 80I

section 14A of the Act as the assessee company has earned exempt dividend income not forming part of total income of the assessee company. 9.2 Before the Ld.CIT(A)the assessee submitted as under: The AO had disallowed a sum ofRs. 29,90,386/- u/s 14A /Rule 8D by taking the interest element ofRs. 2

M/S HARYANA STATE INDUSTRIAL & INFRASTRUCTURE DEVELOPMENT CORPN.,,PANCHKULA vs. ACIT,, PANCHKULA

In the result, all the above appeals of the assessee are

ITA 275/CHANDI/2020[2006-07]Status: DisposedITAT Chandigarh04 Mar 2021AY 2006-07

Bench: The Itat. That In The First Round The Itat Had Held The Provisions Of Section 14A Of The Act, For The Purposes Of Disallowing Expenses Relating To Exempt Income, Applicable In The Facts Of The Present Cases On Noting That The Assessee Had Earned Exempt Income In The Form

For Appellant: Shri A.K. Jindal, CAFor Respondent: Smt.Meenakshi Vohra, Addl.CIT

Section 14ASection 250(6)

disallowance under section 14A read with rule 8D of the Rules worked out by the Assessing Officer came to Rs.4,09,675. The Hon’ble High Court has held that when the assessee claimed that it had not made any expenditure on earning exempt income, the Assessing Officer in terms of sub-section (2

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

2) the expenditure incurred in relation to income which does not form part of total income has to be determined in accordance with Rule 8D read with section 14A. 4.11 Also, in light of Section 14A(3), which says that disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. HARYANA STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD, PANCHKULA

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 665/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh16 Jul 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

2)(d) in respect of dividend received from investments in co-operative institutions. The AO disallowed both claims holding that (i) the godowns were used in connection with trading activity with FCI, KRIBHCO, and CWC and not purely let out, and (ii) the dividend income was exempt under section 10(34) and thus disallowable under section 14A

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. HARYANA STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD, PANCHKULA

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 664/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Jul 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

2)(d) in respect of dividend received from investments in co-operative institutions. The AO disallowed both claims holding that (i) the godowns were used in connection with trading activity with FCI, KRIBHCO, and CWC and not purely let out, and (ii) the dividend income was exempt under section 10(34) and thus disallowable under section 14A

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. HARYANA STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, PANCHKULA

In the result, the present appeal of the Revenue is allowed for statistical purposes

ITA 666/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh16 Jul 2025AY 2021-22

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR

Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)

2)(d) in respect of dividend received from investments in co-operative institutions. The AO disallowed both claims holding that (i) the godowns were used in connection with trading activity with FCI, KRIBHCO, and CWC and not purely let out, and (ii) the dividend income was exempt under section 10(34) and thus disallowable under section 14A