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8 results for “disallowance”+ Section 14Aclear

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Key Topics

Section 14A22 Disallowance7 Section 144C6 Section 143(3)6 Addition to Income6 Section 36(1)(va)4 Section 36(1)(viia)4 Deduction3 Section 1422 Section 145

ACIT, NAINITAL vs. M/S. THE NAINITAL BANK LTD., UTTRAKHAND

In the result, the appeal of the Revenue is dismissed

ITA 6018/DEL/2016[2013-14]Status: DisposedITAT Dehradun05 Mar 2021AY 2013-14

Bench: Hon’Ble Mr. Justice P.P. Bhatt & Shri G.S. Pannu, Hon’Bleassessment Year : 2013-14

For Appellant: Shri N.C. Upadhyay, Senior DRFor Respondent: Shri K.R. Rastogi, FCA

Section 10Section 14ASection 36(1)(vii)Section 36(1)(viia)

disallowance made by the Assessing Officer under Section 14A of the Act. In this context, the relevant facts are that

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

2

Natural Justice2

In the result, both appeals of the Revenue are partly allowed as above

ITA 908/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

Disallowance of interest under section 14A. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

ITA 1200/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

Disallowance of interest under section 14A. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees

RAKESH KUMAR JAIN,DEHRADUN vs. DCIT, DEHRADUN

Appeal of the assessee is allowed

ITA 2299/DEL/2017[2012-13]Status: DisposedITAT Dehradun10 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Sh. T.S. Mapwal, Sr. DR

Section 14A.” 3. The only issue involved in this case is disallowance u/s 14A.The assessee has shown the dividend income

RAKESH KUMAR JAIN,DEHRADUN vs. DCIT, DEHRADUN

Appeal of the assessee is allowed

ITA 2300/DEL/2017[2013-14]Status: DisposedITAT Dehradun10 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Sh. T.S. Mapwal, Sr. DR

Section 14A.” 3. The only issue involved in this case is disallowance u/s 14A.The assessee has shown the dividend income

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

ITA 4201/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

disallowances aggregating to Rs.34,20,777/- under section 14A and 40A(3) of the Act. With respect to non-genuine

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

ITA 2078/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

disallowances aggregating to Rs.34,20,777/- under section 14A and 40A(3) of the Act. With respect to non-genuine

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

disallowing standby I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 charges totaling to Rs.54,600,000/- on the ground of business exigency and business prudence not proved by the appellant.” 2. In the cross objection filed by the assessee, the assessee challenged the validity of the final assessment order passed by the Assessing Officer u/s 143(3)/144C r.w.s. 254 of the Income