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202 results for “disallowance”+ Section 44clear

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Key Topics

Section 26398 Addition to Income63 Section 143(3)58 Section 153A55 Disallowance41 Section 40A(3)38 Section 6827 Section 153D24 Section 13223

ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA

In the result, appeal of the Department is partly allowed for statistical purposes

ITA 583/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh31 May 2024AY 2018-19

Bench: Us Is Filed Under Section 253 Of The Income Tax Act, As Amended From Time To Time. The Respondent Is A Cooperative Bank.

For Appellant: Shri Ashwani Kumar, C.A and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 14ASection 250Section 253

Disallowance under section 14A of the Act for Rs 44,08,23,002/-. In this the AO has wrongly mentioned

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

Showing 1–20 of 202 · Page 1 of 11

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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)

disallowance of interest expenditure on amount advanced to subsidiary company and held that - "Commercial expediency in advancing loan does not arise only on account of there being transactions directly between holding company and subsidiary company. The two companies may even be in a different line of business. It would make no difference. It would still be commercially expedient

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, MANIMAJRA

In the result, the appeal is dismissed and the

ITA 347/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh09 Sept 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Rohit Sharma, CIT-DR

Section 14Section 14A

disallowance of Rs. 1,87,44,249/-under Section I4A of the Income Tax Act on the ground that disallowance

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA VIDYUT PRASARAN NIGAM LTD., PANCHKULA

In the result, we upheld the

ITA 1458/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh28 Feb 2025AY 2008-09

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

For Appellant: Shri Harish Nayyar C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 10Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 194ASection 36Section 40

disallowance under section 14A r.w. Rule 8 D is warranted. The Ld. CIT(A) also referred to the decision of Jurisdictional Punjab and Haryana High Court in the case of CIT Vs. Lakhani Marketing (2014(7) TMI 44

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR

Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

44,84,484/- claimed by the assessee under section 35(1)(i) of the Income Tax Act holding that Dera Bassi plant is not engaged in 'scientific research' as required in section 35(1)(i) of the Act. ITA 350/CHD/2023 A.Y. 2017-18 3 (ii) That the above said 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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

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

Disallowance U/s 14A 22.1 That the assessee in his balance sheet has shown investment of Rs. 14,86,93,289/- and Rs. 43,28,44,686/- as on 31/03/2013 and 31/03/2014 respectively the income from which does not or shall not form part of total income. 22.2 That the assessee has during the year under consideration has incurred and claimed

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

ITA 798/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh15 Jul 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)

Section 11. Thus, this addition is not sustainable and accordingly deleted. ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 26 Ground No.2 in A.Y. 2015-16 20. In this ground, grievance of the assessee is that CIT (Appeals) has erred in confirming the disallowance of depreciation amounting to Rs.2,44

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

ITA 797/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jul 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)

Section 11. Thus, this addition is not sustainable and accordingly deleted. ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 26 Ground No.2 in A.Y. 2015-16 20. In this ground, grievance of the assessee is that CIT (Appeals) has erred in confirming the disallowance of depreciation amounting to Rs.2,44

M/S S.R. INDUSTRIES LIMITED,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, appeal is allowed

ITA 1219/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh02 Apr 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri T.N. Singla, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 143(2)Section 143(3)Section 147Section 148Section 36Section 36(1)(iii)

44,063/-. The assessee had paid interest of Rs.1,47,52,591/- on borrowed funds. During the year, the disallowance of interest under Section

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

section 35AD, without pointing out any defect and further has erred in not allowing carried forward of losses. 11. That the Ld. CIT(A) has erred in not allowing the deduction u/s 35AD, for which, the necessary evidence was filed and has also failed to appreciate the written submission and various judgements as cited before him on this issue

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

section 35AD, without pointing out any defect and further has erred in not allowing carried forward of losses. 11. That the Ld. CIT(A) has erred in not allowing the deduction u/s 35AD, for which, the necessary evidence was filed and has also failed to appreciate the written submission and various judgements as cited before him on this issue

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

section 35AD, without pointing out any defect and further has erred in not allowing carried forward of losses. 11. That the Ld. CIT(A) has erred in not allowing the deduction u/s 35AD, for which, the necessary evidence was filed and has also failed to appreciate the written submission and various judgements as cited before him on this issue

HARYANA URBAN DEVELOPMENT AUTHORITY,PANCHKULA, HARYANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , HARYANA

In the result, the appeal filed by the assessee is dismissed

ITA 668/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh29 Dec 2025AY 2021-22

For Respondent: \nMs. Rattan Kaur & Shri A.K. Jindal, C.A's

Section 263Section 37Section 37(1)Section 43B

disallows expenditure incurred for any purpose that is an offence or prohibited by law (penalty). The payment of interest after 3 months loses its compensatory character and assumes the character of a penalty. The Ld. DR further\nrelied on the definition of "interest" under Section 2(28A) of the Income Tax Act, 1961. It was argued that the definition