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91 results for “disallowance”+ Section 112clear

Sorted by relevance

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Key Topics

Section 250115Section 143(3)58Section 14A33Section 37(1)26Disallowance23Section 26315Addition to Income11Section 80H10Deduction9Section 80P

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Showing 1–20 of 91 · Page 1 of 5

7
Section 457
Exemption5

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

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

Section 14A r.w.Rule 8D and made disallowance of expenditure to the tune of Rs.1,83,55,106/- which stood added to the income of the assesse vide assessment order dated 26.03.2014 passed by AO u/s 143(3) of the 1961 Act for ay: 2010-11, the working of which is as hereunder: “4.3 Accordingly, the disallowance u/s 14A read with

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14A

disallowed while computing the business income under the normal provisions of the Act but no adjustment was made while computing book profits. The Ld. AR submitted that the provisions of section 115JB, only certain items are to be added or removed which have been specified under various clauses. None of the clauses require capital gains/losses. The Ld. AR relied

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14A

disallowed while computing the business income under the normal provisions of the Act but no adjustment was made while computing book profits. The Ld. AR submitted that the provisions of section 115JB, only certain items are to be added or removed which have been specified under various clauses. None of the clauses require capital gains/losses. The Ld. AR relied

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

disallowed while computing the business income under the normal provisions of the Act but no adjustment was made while computing book profits. The Ld. AR submitted that the provisions of section 115JB, only certain items are to be added or removed which have been specified under various clauses. None of the clauses require capital gains/losses. The Ld. AR relied

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

disallowed while computing the business income under the normal provisions of the Act but no adjustment was made while computing book profits. The Ld. AR submitted that the provisions of section 115JB, only certain items are to be added or removed which have been specified under various clauses. None of the clauses require capital gains/losses. The Ld. AR relied

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

ITA 355/COCH/2023[2014-15]Status: DisposedITAT Cochin27 Sept 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(34)Section 139Section 14A

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65,112

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

ITA 356/COCH/2023[2015-16]Status: DisposedITAT Cochin27 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(34)Section 139Section 14A

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65,112

CONDIS INDIA HEALTHCARE PRIVATE LIMITED,TRIVANDRUM vs. ACIT CIRCLE 1(1), TRIVANDRUM

In the result, the appeals ITA Nos

ITA 354/COCH/2023[2013-14]Status: DisposedITAT Cochin27 Sept 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(34)Section 139Section 14A

section 14A r.w. rule 8D corresponding to such exempted income. Thus, the AO invoked the provisions of s. 14 r.w. rule 8D and made disallowance of Rs. 60,65,112

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI has passed an order giving adverse

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

disallowed. 4.3.2. Similar issue was before Hon'ble ITAT, Mumbai in the case of Credit Suisse First Boston (India) Securities Ltd. in ITA No.7354/Mum/2004 and the Tribunal held vide its order dated 06/03/2013 as under: I.T.A. Nos. 202-204/Coch/2019 "9. .............The main contention of the department in denying the claim of the interest expenditure is that the SEBI