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989 results for “disallowance”+ Addition to Incomeclear

Sorted by relevance

Mumbai22,443 Delhi17,038 Kolkata6,123 Chennai5,901 Bangalore5,005 Ahmedabad4,194 Pune3,797 Hyderabad2,661 Jaipur2,274 Chandigarh1,542 Surat1,349 Indore1,277 Cochin989 Visakhapatnam930 Raipur782 Cuttack767 Amritsar658 Rajkot609 Nagpur589 Lucknow510 Karnataka386 Agra296 Jodhpur282 Ranchi259 Guwahati258 Panaji227 Patna175 Dehradun152 Telangana149 Allahabad142 Jabalpur137 Calcutta123 SC92 Varanasi63 Kerala47 Punjab & Haryana26 Rajasthan11 Orissa10 Himachal Pradesh4 A.K. SIKRI ROHINTON FALI NARIMAN3 Gauhati2 Uttarakhand2 A.K. SIKRI N.V. RAMANA1 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 Tripura1 Bombay1 H.L. DATTU S.A. BOBDE1 RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 80P71 Addition to Income63 Section 143(3)59 Disallowance56 Section 4044 Deduction44 Section 25040 Section 5630 Section 271(1)(c)24 Section 143(1)(a)

THE ACIT, COCHIN vs. M/S. KANNAN DEVAN HILLS PLANTATIONS CO., P. LTD, IDUKKI

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 163/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Jan 2018AY 2011-12

Bench: S/Shri George George K., Jm & Manjunatha G., Am

disallowance of expenditure incurred in relation to exempt income u/s 14A read with Rule 8D of the Income-tax Rules, 1962. The A.O. made additions

M/S.KANNAN DEVAN HILLS PLANTATIONS CO. P. LTD,MUNNAR vs. THE ACIT, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 91/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Jan 2018AY 2012-13

Bench: S/Shri George George K., Jm & Manjunatha G., Am

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disallowance of expenditure incurred in relation to exempt income u/s 14A read with Rule 8D of the Income-tax Rules, 1962. The A.O. made additions

M/S.KANNAN DEVAN HILLS PLANTATIONS CO. P. LTD,MUNNAR vs. THE ACIT, COCHIN

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 78/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Jan 2018AY 2011-12

Bench: S/Shri George George K., Jm & Manjunatha G., Am

disallowance of expenditure incurred in relation to exempt income u/s 14A read with Rule 8D of the Income-tax Rules, 1962. The A.O. made additions

M/S.KANNAN DEVAN HILLS PLANTATIONS CO. P. LTD,MUNNAR vs. THE ACIT, COCHIN

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 77/COCH/2017[2010-11]Status: DisposedITAT Cochin01 Jan 2018AY 2010-11

Bench: S/Shri George George K., Jm & Manjunatha G., Am

disallowance of expenditure incurred in relation to exempt income u/s 14A read with Rule 8D of the Income-tax Rules, 1962. The A.O. made additions

THE ACIT, COCHIN vs. M/S. KANNAN DEVAN HILLS PLANTATIONS CO., P. LTD, IDUKKI

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 164/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Jan 2018AY 2012-13

Bench: S/Shri George George K., Jm & Manjunatha G., Am

disallowance of expenditure incurred in relation to exempt income u/s 14A read with Rule 8D of the Income-tax Rules, 1962. The A.O. made additions

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 386/COCH/2016[2008-09]Status: DisposedITAT Cochin14 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 382/COCH/2016[2004-05]Status: DisposedITAT Cochin14 Dec 2017AY 2004-05

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 381/COCH/2016[2002-03]Status: DisposedITAT Cochin14 Dec 2017AY 2002-03

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 384/COCH/2016[2006-07]Status: DisposedITAT Cochin14 Dec 2017AY 2006-07

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 383/COCH/2016[2005-06]Status: DisposedITAT Cochin14 Dec 2017AY 2005-06

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

DCIT, ERNAKULAM vs. M.A.MOHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 385/COCH/2016[2007-08]Status: DisposedITAT Cochin14 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

additions made by the A.O. in respect of opening capital, income from undisclosed sources and disallowance of income from agriculture

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 440/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 449/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 441/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

ABC BUILDWARE INDIA (P) LIMITED,PARIYARAM vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 532/COCH/2024[2016-17]Status: DisposedITAT Cochin20 Dec 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 528/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances

ABDUL GAFOOR MUHAMMED POTTICHI,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 513/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

income of the assessee and its sister concerns for the relevant assessment years. The mere presence of an Excel sheet or statements recorded during a search cannot automatically be the sole basis for additions or disallowances