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282 results for “disallowance”+ Section 34clear

Sorted by relevance

Mumbai6,807 Delhi5,686 Chennai2,065 Bangalore1,816 Kolkata1,471 Ahmedabad771 Jaipur578 Pune568 Hyderabad566 Indore547 Surat487 Raipur329 Cochin282 Chandigarh279 Karnataka202 Rajkot190 Nagpur176 Amritsar172 Visakhapatnam152 Panaji128 Lucknow126 Agra107 Jodhpur93 Guwahati71 Cuttack67 Allahabad65 Ranchi52 Calcutta51 SC48 Telangana42 Patna41 Dehradun31 Varanasi29 Kerala19 Jabalpur13 Rajasthan8 Punjab & Haryana7 Orissa4 A.K. SIKRI ROHINTON FALI NARIMAN2 MADAN B. LOKUR S.A. BOBDE1 Himachal Pradesh1 H.L. DATTU S.A. BOBDE1 Tripura1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 Andhra Pradesh1

Key Topics

Disallowance57 Section 143(1)(a)53 Section 143(3)52 Section 80P49 Deduction44 Section 25040 Addition to Income38 Section 14A37 Section 139(1)28 Section 263

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

34) of the Act , and hence Section 14A has no applicability to investments made in foreign companies, as Section 14A can only be applied to disallow

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

In the result, this appeal filed by Revenue in ITA

Showing 1–20 of 282 · Page 1 of 15

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24

Section 143(1)23

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

34) of the Act , and hence Section 14A has no applicability to investments made in foreign companies, as Section 14A can only be applied to disallow

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

34) of the Act , and hence Section 14A has no applicability to investments made in foreign companies, as Section 14A can only be applied to disallow

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

34) of the Act , and hence Section 14A has no applicability to investments made in foreign companies, as Section 14A can only be applied to disallow

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

34) of the Act , and hence Section 14A has no applicability to investments made in foreign companies, as Section 14A can only be applied to disallow

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

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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

section 36(1)(va) disallowance on the ground that the assessee ought to have credited the employees’ contribution to PF & ESI within the specified due date under the corresponding statute than going by the “due” date of filing the return u/s. 139(1) of the Act. Suffice to say, case law Checkmate Services (P) Ltd., vs. CIT [2022] 143 taxmann.com

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

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)

section 36 (I)(vii) and 36 (I)(vii)) were only based on a difference of opinion with the predecessor AO, on the same sett of facts. 2. al) The Ld. CIT(A) erred in confirming the disallowance u/s I4A of the Act r.w.rule 8D off the IT Rules, made by the AO amounting

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 746/COCH/2019[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

34,000 being 0.5% of the average tax free investments ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 3 of 28 Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 745/COCH/2019[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

34,000 being 0.5% of the average tax free investments ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 3 of 28 Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 273/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

34,000 being 0.5% of the average tax free investments ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 3 of 28 Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders

THE ACIT, , KOCHI vs. M/S.FEDERAL BANK LTD, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 309/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

34,000 being 0.5% of the average tax free investments ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 3 of 28 Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 274/COCH/2020[2013-14]Status: DisposedITAT Cochin12 Dec 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

34,000 being 0.5% of the average tax free investments ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 3 of 28 Amount disallowed Rs.12,37,89,000 Rs.11,80,57,000 Rs.4,68,60,335 by AO invoking Rule 8D 4. On appeal by the Assessee, the CIT(A) by orders