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10,090 results for “disallowance”+ Deductionclear

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Mumbai12,293 Delhi10,090 Bangalore4,526 Chennai4,355 Kolkata3,344 Pune1,876 Ahmedabad1,747 Hyderabad1,251 Jaipur968 Cochin733 Chandigarh620 Indore506 Surat388 Raipur348 Visakhapatnam337 Rajkot314 Nagpur311 Lucknow308 Karnataka189 Panaji187 Amritsar175 Cuttack152 Jodhpur135 SC123 Ranchi120 Agra103 Patna103 Guwahati101 Dehradun89 Kerala68 Jabalpur63 Calcutta58 Allahabad50 Punjab & Haryana30 Varanasi23 Telangana23 Orissa11 Rajasthan7 Himachal Pradesh7 A.K. SIKRI ROHINTON FALI NARIMAN5 H.L. DATTU S.A. BOBDE1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 J&K1 MADAN B. LOKUR S.A. BOBDE1 Tripura1 Uttarakhand1 ASHOK BHAN DALVEER BHANDARI1 Gauhati1

Key Topics

Addition to Income67 Section 143(3)63 Disallowance53 Deduction45 Section 14A26 Section 4021 Section 26321 Section 14720 Section 143(1)19 Section 68

DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR

Section 10ASection 115J

disallowance of deduction u/s 10AA of the Act. The relevant submission of the assessee justifying the claim of deduction u/s 10AA

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Showing 1–20 of 10,090 · Page 1 of 505

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17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

disallowed the deduction claimed by the appellant holding that donations forming part of CSR expenditure is not allowable as deduction

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international

Section 115JSection 143(3)Section 144C

deduction. 34. That the assessing officer erred on facts and in law in disallowing deduction under section 80IC by an amount

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

disallowance of the aforementioned amount, without appreciating that the entire deduction claimed by the appellant u/s80IC has already been disallowed

M/S. DHARAMPAL SATYAPAL LTD.,DELHI vs. ACIT, NEW DELHI

ITA 1380/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Oct 2020AY 2012-13

Bench: Shri Amit Shukla & Sh. Prashant Maharishi(Through Video Conferencing) Assessment Year: 2012-13 M/S. Dharampal Satyapal Ltd. Acit, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi Pan No. Aaacd0132H (Appellant) (Respondent) Appellant By Sh. R. S. Singhavi, Ca Sh. Satyajeet Goel, Ca Respondent By Sh. Sanjay I. Bara, Cit Dr Date Of Hearing: 28/08/2020 Date Of Pronouncement: 07/10/2020 Order

Section 115JSection 143Section 144CSection 14ASection 14A(2)Section 36Section 43(5)(d)Section 80I

disallowing claim of statutory deduction under section 80IB/80IC by an amount of Rs.32,49,27,532/-, on account of re-computation

ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI vs. K C INDIA LIMITED, NEW DELHI

The appeal of the department is dismissed

ITA 2889/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Apr 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Vs. Kc India Ltd. Room No. 316A, Cr A-6, Nimiri Commercial Building, I.P. Estate, Complex Ashok Vihar, New Delhi – 110002 Phase-Ii, Delhi – 110052 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaack4893N Appellant .. Respondent

For Appellant: Sh. SatyajeetGoel, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(1)Section 143(3)Section 80ISection 8O

Disallowance of Rs. 38,82,173/- of deduction u/s 80IA on account of Insurance claim received. P a g e | 3 KC India

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYAPAL LTD., NEW DELHI

ITA 1976/DEL/2020[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1976/Del/2020 (A.Y 2013-14)

For Respondent: Shri Vivek Verma

Section 144C(4)Section 80Section 801BSection 80I

disallowance of deduction on account of allocation of interest. 3. Whether on the facts & in the circumstances of the case

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYALPAL LTD., NEW DELHI

ITA 1977/DEL/2020[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1977/Del/2020 (A.Y 2014-15)

For Respondent: Shri Vivek Verma

Section 132Section 142Section 144C(4)Section 153ASection 80Section 801BSection 80I

disallowance of deduction on account of allocation of interest. 2. Whether on the facts & in the circumstances of the case

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

disallowance of deduction under section 43B of the Act the payment representing custom duty 3.25. Insofar as the disallowance of deduction

LT FOODS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

ITA 6221/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT- DR

Section 142Section 143(3)Section 14ASection 80ISection 92C

disallowed Rs. 53,26,986/- after deducting suo moto disallowance of Rs. 16,13,813/- by the assessee. 61. In so far as the share

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5701/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Feb 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR

Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

disallowance of deduction u/s 80IA of the Act, even though the assessee failed to file its return of income within

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5704/DEL/2016[2013-14]Status: DisposedITAT Delhi07 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR

Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

disallowance of deduction u/s 80IA of the Act, even though the assessee failed to file its return of income within

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5703/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR

Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

disallowance of deduction u/s 80IA of the Act, even though the assessee failed to file its return of income within

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5702/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR

Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

disallowance of deduction u/s 80IA of the Act, even though the assessee failed to file its return of income within

M/S. A.G. INDUSTRIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, second and third grounds raised by the assessee in

ITA 4657/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Nov 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 143(3)Section 14ASection 250(6)Section 80Section 80I

disallowed the claim of deduction. During the course of appellant proceedings AR of the appellant reiterated his claim of deduction

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal

Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

disallowing claim of deduction under section 80IC to the extent of Rs.2,20,89,180 by reducing profits of the eligible

STERIA (INDIA) LTD.,NOIDA vs. ADDL. CIT, SPL. RANGE- 8 , NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

disallowance of deduction u/s 10 AA of ₹ 114,034,006 and disallowance of deduction u/s 37 (1) amounting to ₹ 245,904,852 on account

M/S STERIA NDIA LTD.,,NOIDA vs. ADDL CIT, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

disallowance of deduction u/s 10 AA of ₹ 114,034,006 and disallowance of deduction u/s 37 (1) amounting to ₹ 245,904,852 on account

STERIA INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAQL RANGE-8, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

disallowance of deduction u/s 10 AA of ₹ 114,034,006 and disallowance of deduction u/s 37 (1) amounting to ₹ 245,904,852 on account

M/S. FINEST PROMOTERS (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 2736/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

deduction which has been made sole basis for disallowing the deduction u/s 80IA of the Act in these assessment years