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11,450 results for “disallowance”+ Deductionclear

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Mumbai15,338 Delhi11,450 Chennai5,168 Bangalore4,918 Kolkata4,451 Ahmedabad3,164 Pune3,148 Hyderabad2,028 Jaipur1,670 Cochin1,400 Chandigarh1,067 Indore961 Surat822 Visakhapatnam717 Raipur589 Karnataka574 Cuttack558 Rajkot511 Nagpur473 Amritsar451 Lucknow353 Panaji293 Jodhpur216 Agra208 Ranchi177 Guwahati175 Telangana168 SC123 Dehradun123 Patna116 Jabalpur100 Calcutta92 Allahabad91 Kerala68 Varanasi51 Punjab & Haryana30 Orissa11 Rajasthan7 Himachal Pradesh7 A.K. SIKRI ROHINTON FALI NARIMAN5 H.L. DATTU S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 Gauhati1 J&K1 Tripura1 Uttarakhand1 MADAN B. LOKUR S.A. BOBDE1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 26368 Addition to Income55 Section 143(3)51 Disallowance50 Deduction47 Section 14746 Section 14A29 Section 143(2)28 Section 14828 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 11,450 · Page 1 of 573

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21

Natural Justice14

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 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 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 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 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

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowance stands. TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowance stands. TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowance stands. TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that

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

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