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618 results for “disallowance”+ Exemptionclear

Sorted by relevance

Mumbai8,653 Delhi5,701 Chennai3,095 Kolkata2,384 Bangalore2,304 Ahmedabad1,844 Pune1,247 Hyderabad1,056 Jaipur806 Chandigarh619 Cochin618 Indore440 Surat358 Visakhapatnam321 Raipur296 Cuttack269 Karnataka262 Nagpur256 Lucknow247 Rajkot225 Amritsar170 Guwahati135 Panaji113 Calcutta77 Jodhpur77 SC61 Agra60 Ranchi60 Telangana54 Dehradun42 Patna34 Varanasi33 Allahabad33 Jabalpur29 Kerala24 Punjab & Haryana8 Orissa8 Rajasthan7 Himachal Pradesh5 A.K. SIKRI ROHINTON FALI NARIMAN3 Gauhati2 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 14A139 Section 80P116 Deduction57 Disallowance55 Section 143(3)47 Section 12A39 Exemption39 Section 26334 Section 54F32 Section 11

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

exempt income. However, no disallowance has been made towards expenditure incurred in relation to exempt income. According to the A.O., from

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

Showing 1–20 of 618 · Page 1 of 31

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31

Addition to Income31

exempt income. However, no disallowance has been made towards expenditure incurred in relation to exempt income. According to the A.O., from

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

exempt income. However, no disallowance has been made towards expenditure incurred in relation to exempt income. According to the A.O., from

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

exempt income. However, no disallowance has been made towards expenditure incurred in relation to exempt income. According to the A.O., from

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

exempt income. However, no disallowance has been made towards expenditure incurred in relation to exempt income. According to the A.O., from

DHNALAXMI BANK LIMITED,TRICHUR vs. THE PR CIT, THRISSUR

Appeal is allowed

ITA 56/COCH/2021[2016-17]Status: DisposedITAT Cochin19 Dec 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2016-17

For Appellant: Shri Harikrishnanunny, CAFor Respondent: Smt. M. Rajasekhar, CIT(DR)

Section 10(33)Section 14Section 143Section 143(2)Section 14ASection 263

disallowance to the amount of exempt income and thereby made a disallowance of Rs.17,80,870. 3. The PCIT invoked

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

In the result, the appeal filed by the assessee is partly allowed

ITA 970/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Apr 2025AY 2013-14

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 10(34)Section 143(3)Section 14ASection 250

disallowance towards expenses incurred in relation to exempt income. However, the disallowances contemplated u/s 14A can in any way swallow

THE ITO,, COCHIN vs. M.SKERALA AYURVEDA LTD, ALUVA

In the result, ground No.2 raised by the Revenue is allowed

ITA 308/COCH/2017[2008-09]Status: DisposedITAT Cochin18 Sept 2018AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph

disallowance towards expenses incurred in relation to exempt income. However, the disallowances contemplated u/s 14A can in any way swallow

THE ITO,, COCHIN vs. M.SKERALA AYURVEDA LTD, ALUVA

In the result, ground No.2 raised by the Revenue is allowed

ITA 307/COCH/2017[2007-08]Status: DisposedITAT Cochin18 Sept 2018AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph

disallowance towards expenses incurred in relation to exempt income. However, the disallowances contemplated u/s 14A can in any way swallow

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

exempt income, disallowance of expenditure u/s 14A rule 8D cannot exceed the amount of exempt dividend income received by the assesse

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

exempt income, disallowance of expenditure u/s 14A rule 8D cannot exceed the amount of exempt dividend income received by the assesse

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

exempt income, disallowance of expenditure u/s 14A rule 8D cannot exceed the amount of exempt dividend income received by the assesse

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

exempt income, disallowance of expenditure u/s 14A rule 8D cannot exceed the amount of exempt dividend income received by the assesse

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

exempt income, disallowance of expenditure u/s 14A rule 8D cannot exceed the amount of exempt dividend income received by the assesse

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

disallowance made u/s. 14A of the Act in relation to the assessee’s exempt income; vide following detailed discussion :- “vv) The next

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

disallowance made u/s. 14A of the Act in relation to the assessee’s exempt income; vide following detailed discussion :- “vv) The next

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

disallowance made u/s. 14A of the Act in relation to the assessee’s exempt income; vide following detailed discussion :- “vv) The next

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

disallowance made u/s. 14A of the Act in relation to the assessee’s exempt income; vide following detailed discussion :- “vv) The next

ACIT, CIRCLE 1(1), TRIVANDRUM, TRIVANDRUM vs. HLL LIFECARE LTD, TRIVANDRUM

In the result, the Special Bench decision in the case of Cheminvest

ITA 321/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Dec 2024AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt.Leena Lal, Senior ARFor Respondent: --- None ---

exempt income, and hence, no disallowance u/s.14A r.w.r 8D required to be made. However, the A.O. made a disallowance of Rs.3

M/S.KOLLAM ROYAL PARK HOTEL & RESORTS P> LTD,KOLLAM vs. THE ACIT, CIRCLE-1,, KOLLAM

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

ITA 268/COCH/2019[2014-15]Status: DisposedITAT Cochin13 Nov 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 14ASection 263

disallowance of expenditure even where taxpayer in a particular year has not earned any exempt income (CBDT circular No.5/2014 dated