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119 results for “disallowance”+ Section 14Aclear

Sorted by relevance

Mumbai5,333Delhi3,375Kolkata1,497Chennai1,481Ahmedabad959Bangalore826Pune475Hyderabad375Chandigarh239Jaipur193Karnataka158Indore139Cochin119Visakhapatnam107Lucknow87Raipur86Amritsar65Agra63Surat62Cuttack58Ranchi53Rajkot53Calcutta40Panaji34Guwahati30Nagpur28Telangana23Jodhpur17Varanasi12Jabalpur9Dehradun8Orissa6Punjab & Haryana5Kerala3SC3Patna2Allahabad1Himachal Pradesh1

Key Topics

Section 14A251Disallowance85Section 143(3)76Addition to Income54Deduction42Section 26341Section 80I37Section 32(1)(iia)33Section 25020Section 270A

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 disallowance on Foreign Investments b.Applicability of Section 14A disallowance for investments made in subsidiary companies as an extended

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

In the result, this appeal filed by Revenue in ITA

Showing 1–20 of 119 · Page 1 of 6

14
Section 4013
Depreciation13
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 disallowance on Foreign Investments b.Applicability of Section 14A disallowance for investments made in subsidiary companies as an extended

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 disallowance on Foreign Investments b.Applicability of Section 14A disallowance for investments made in subsidiary companies as an extended

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

Section 14A disallowance on Foreign Investments b.Applicability of Section 14A disallowance for investments made in subsidiary companies as an extended

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 disallowance on Foreign Investments b.Applicability of Section 14A disallowance for investments made in subsidiary companies as an extended

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

In the result, the appeal of the assessee stands dismissed

ITA 277/COCH/2016[2011-12]Status: DisposedITAT Cochin05 Oct 2017AY 2011-12

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year:2011- 12

Section 10(34)Section 143(3)Section 14ASection 14A(1)Section 263

disallowance to be made under section 14A read with Rule 8D. We may clarify that inquiring the disallowance under section

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

disallowance of Rs.18,43,500/-. I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 5. Against this, the assessee is in appeal before us. The Ld. AR submitted that the provisions of sub-section (2) and (3) of section 14A

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

disallowance of Rs.18,43,500/-. I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 5. Against this, the assessee is in appeal before us. The Ld. AR submitted that the provisions of sub-section (2) and (3) of section 14A

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

disallowance of Rs.18,43,500/-. I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 5. Against this, the assessee is in appeal before us. The Ld. AR submitted that the provisions of sub-section (2) and (3) of section 14A

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

disallowance of Rs.18,43,500/-. I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 5. Against this, the assessee is in appeal before us. The Ld. AR submitted that the provisions of sub-section (2) and (3) of section 14A

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

14A of the Act provides for the disallowance of expenditure incurred in relation to the earning of exempt incomes. Where the Tax Officer is not satisfied Cochin International Airport Ltd. with the taxpayer's claim with respect to determination of amount liable for disallowance under section

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

14A of the Act provides for the disallowance of expenditure incurred in relation to the earning of exempt incomes. Where the Tax Officer is not satisfied Cochin International Airport Ltd. with the taxpayer's claim with respect to determination of amount liable for disallowance under section

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

14A of the Act provides for the disallowance of expenditure incurred in relation to the earning of exempt incomes. Where the Tax Officer is not satisfied Cochin International Airport Ltd. with the taxpayer's claim with respect to determination of amount liable for disallowance under section

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

14A of the Act provides for the disallowance of expenditure incurred in relation to the earning of exempt incomes. Where the Tax Officer is not satisfied Cochin International Airport Ltd. with the taxpayer's claim with respect to determination of amount liable for disallowance under section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 399/COCH/2023[2017-18]Status: DisposedITAT Cochin13 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 397/COCH/2023[2015-16]Status: DisposedITAT Cochin13 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 394/COCH/2023[2012-13]Status: DisposedITAT Cochin13 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 396/COCH/2023[2014-15]Status: DisposedITAT Cochin13 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 393/COCH/2023[2011-12]Status: DisposedITAT Cochin13 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 395/COCH/2023[2013-14]Status: DisposedITAT Cochin13 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

disallowance under section 14A in the case of each assessee for each assessment year. The proportionate disallowance under section 14A