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382 results for “disallowance”+ Section 40clear

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Key Topics

Section 14A120 Section 40104 Disallowance59 Section 143(3)58 Deduction57 Section 80P48 Addition to Income37 Section 32(1)(iia)30 Section 25029 Section 147

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

disallowance was made u/s. 40(a)(ia) of the Act. The object of section 40(a)(ia) is to compel

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Showing 1–20 of 382 · Page 1 of 20

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26

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

disallowance under section 40(a)(ia). Therefore expenses of Rs.34,94,59,683/- under the head "subcontracting charges" was disallowed

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

disallowance under section 40(a)(ia). Therefore expenses of Rs.34,94,59,683/- under the head "subcontracting charges" was disallowed

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139Section 143(3)Section 263Section 40

disallowance u/s. 40(a)(ia). The AO subsequently passed an order u/s. 143(3) read with section 263 disallowing a sum of Rs.7

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 64/COCH/2019[2010-11]Status: DisposedITAT Cochin22 Mar 2019AY 2010-11

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

For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 143(3)Section 17(2)Section 192Section 194Section 40

disallowance under section 40(a)(ia) of the Act under section proviso of the section 40(a)(ia) of the Act. However

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 65/COCH/2019[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 143(3)Section 17(2)Section 192Section 194Section 40

disallowance under section 40(a)(ia) of the Act under section proviso of the section 40(a)(ia) of the Act. However

M/S.KERALA STATE BEVERAGES(M&M) CORPORATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, both the appeals filed by the assesse as well as the Stay Petition

ITA 536/COCH/2018[2014-15]Status: DisposedITAT Cochin12 Mar 2019AY 2014-15

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

Section 143(3)Section 263Section 3(1)Section 40

section 3(1) of the Kerala Surcharge on Taxes Act, 1957 (Act 11 of 1957). But, according to the CIT, this was not disallowed by the Assessing Officer u/s 40

KERALA STATE BEVERAGES M&M) CORPN LTD,TRIVANDRUM vs. THE ACIT, CIR-1(1), TRIVANDRUM

In the result, both the appeals filed by the assesse as well as the Stay Petition

ITA 537/COCH/2018[2015-16]Status: DisposedITAT Cochin12 Mar 2019AY 2015-16

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

Section 143(3)Section 263Section 3(1)Section 40

section 3(1) of the Kerala Surcharge on Taxes Act, 1957 (Act 11 of 1957). But, according to the CIT, this was not disallowed by the Assessing Officer u/s 40

ASSISTANT COMMISSIONER OF INCOME TAX, THRISSUR vs. THE KERALA STATE FINANCIAL ENTERPRISES LIMITED, THRISSUR

In the result, appeal filed by the assessee as well as Revenue stand partly allowed

ITA 50/COCH/2024[2020-21]Status: DisposedITAT Cochin14 May 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Accontant Member & Shri Sandeep Singh Karhail

For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 40Section 40A(3)

disallowance of guarantee commission paid to the State Government of Kerala, under the provisions of section 40(a)(iib) of the Act. This

THE KERALA STATE FINANCIAL ENTERPRISE LTD,CHEMBUKKAVU vs. DCIT, CIRCLE-1(1) &TPS, THRISSUR

In the result, appeal filed by the assessee as well as Revenue stand partly allowed

ITA 81/COCH/2024[2020-2021]Status: DisposedITAT Cochin14 May 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Accontant Member & Shri Sandeep Singh Karhail

For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 40Section 40A(3)

disallowance of guarantee commission paid to the State Government of Kerala, under the provisions of section 40(a)(iib) of the Act. This

THE KERALA STATE FINANCIAL ENTERPRISES LIMITED,THRISSUR vs. DCIT, CIRCLE 1(1) TPS, THRISSUR

In the result, appeal filed by the assessee as well as Revenue stand partly allowed

ITA 869/COCH/2023[2021-22]Status: DisposedITAT Cochin14 May 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Accontant Member & Shri Sandeep Singh Karhail

For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 40Section 40A(3)

disallowance of guarantee commission paid to the State Government of Kerala, under the provisions of section 40(a)(iib) of the Act. This

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1(1), THRISSUR vs. THE KERALA STATE FINANCIAL ENTERPRISES LIMITED, THRISSUR

In the result, appeal filed by the assessee as well as Revenue stand partly allowed

ITA 51/COCH/2024[2021]Status: DisposedITAT Cochin14 May 2025

Bench: Shri Inturi Rama Rao, Accontant Member & Shri Sandeep Singh Karhail

For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 40Section 40A(3)

disallowance of guarantee commission paid to the State Government of Kerala, under the provisions of section 40(a)(iib) of the Act. This

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

disallowance. In so far as the judgment in Hindustan Coca Cola Beverage (P.) Ltd.'s case (Supra) is concerned, that was rendered in the context of section 201(1), the object of which being compensatory in nature, cannot be of any assistance to the appellants to resist a proceeding under Section 40

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

disallowance. In so far as the judgment in Hindustan Coca Cola Beverage (P.) Ltd.'s case (Supra) is concerned, that was rendered in the context of section 201(1), the object of which being compensatory in nature, cannot be of any assistance to the appellants to resist a proceeding under Section 40

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

disallowance. In so far as the judgment in Hindustan Coca Cola Beverage (P.) Ltd.'s case (Supra) is concerned, that was rendered in the context of section 201(1), the object of which being compensatory in nature, cannot be of any assistance to the appellants to resist a proceeding under Section 40

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

ITA 158/COCH/2019[2008-09]Status: DisposedITAT Cochin26 Jun 2019AY 2008-09

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

Section 194CSection 40

section 194C are not applicable to the appellant. 3. The appellant has made the payment to the transporter on behalf of the seller and provisions of sec. 194C are not attracted. I.T.A. Nos.158&159//Coch/2019 4. Without prejudice to the above contention, the amendments to sec. 40(a)(ia) by Finance Act (No.2), 2014 is retrospective and the disallowance

M/S.RAJA &CO,PALAKKAD vs. THE DCIT, THRISSUR

In the result, the appeals of the assessee are dismissed

ITA 159/COCH/2019[2009-10]Status: DisposedITAT Cochin26 Jun 2019AY 2009-10

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

Section 194CSection 40

section 194C are not applicable to the appellant. 3. The appellant has made the payment to the transporter on behalf of the seller and provisions of sec. 194C are not attracted. I.T.A. Nos.158&159//Coch/2019 4. Without prejudice to the above contention, the amendments to sec. 40(a)(ia) by Finance Act (No.2), 2014 is retrospective and the disallowance

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR

Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance under section 40(a)(ia) is attracted only if the amounts are remaining payable at the end of year

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR

Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance under section 40(a)(ia) is attracted only if the amounts are remaining payable at the end of year

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR

Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance under section 40(a)(ia) is attracted only if the amounts are remaining payable at the end of year