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1,211 results for “disallowance”+ Deemed Dividendclear

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Mumbai2,166 Delhi1,211 Chennai559 Kolkata496 Bangalore417 Ahmedabad322 Pune212 Cochin148 Hyderabad141 Chandigarh128 Jaipur128 Raipur116 Visakhapatnam58 Indore50 Lucknow43 Surat42 Amritsar35 Cuttack31 Karnataka29 Guwahati23 Nagpur19 SC18 Panaji17 Agra15 Rajkot9 Telangana8 Jodhpur6 Jabalpur6 Ranchi4 Punjab & Haryana3 Dehradun3 Calcutta3 Varanasi3 Orissa2 A.K. SIKRI ROHINTON FALI NARIMAN1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 14A114 Addition to Income80 Section 143(3)69 Disallowance65 Section 153A49 Section 2(22)(e)44 Section 115J24 Deduction22 Natural Justice18 Section 143(2)

ACIT, NEW DELHI vs. M/S. FUTURZ NEXT SERVICES (P) LTD., NEW DELHI

The appeal of the assessee is partly allowed

ITA 2396/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Jun 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ved Jain AdvocateFor Respondent: Ms Ashima Neb Sr DR

Section 143(3)Section 14ASection 2(22)(e)

Disallowance under Rule 14A of the Income Tax Rules of Rs.2,12,74,766/- was also made. c. Addition of Rs.94,32,600/- as deemed dividend

DCIT, CIRCLE- 62(1), NEW DELHI vs. RAMESH KUMAR PABBI, NEW DELHI

In the result, appeal of the Revenue is dismissed

Showing 1–20 of 1,211 · Page 1 of 61

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15

Section 271(1)(c)14

ITA 6168/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Mar 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year : 2013-14 Dcit Vs. Ramesh Kumar Pabbi Circle – 62(1), A-41, Phase-Ii, New Delhi Mayapuri Industrial Area, New Delhi-110017 Pan – Aanpp 5995 Q (Appellant) (Respondent) Assessee By Shri Sohail Malik, Sr.D.R. Revenue By Shri Lalit Mohan, Adv. Date Of Hearing: 16/03/2021 Date Of Pronouncement: 16/03/2021 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 194JSection 2(22)(e)Section 40

deemed dividend against the assessee, therefore, rule of consistency do apply. The assessee further claimed that the assessee has entered into an agreement to sell with M/s. Ramsan Communication Limited for sale of the industrial land in Delhi. They wanted to shift their business to Delhi, therefore, advance of Rs.1.12 crores was treated against the purchase of industrial plot

LATE RAMESH CHAND GOYAL,NEW DELHI vs. ITO, NEW DELHI

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

ITA 1187/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Feb 2017AY 2009-10

Bench: Sh. S.K. Yadav & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-24(4), Late Ramesh Chand Goyal Through L/H Smt. Manorma New Delhi Goyal, A-15/5, Vasant Vihar, New Delhi Pan : Aagpg7119L (Appellant) (Respondent) Appellant By Sh. M.L. Dua, Adv. Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 11.01.2017 Date Of Pronouncement 15.02.2017 Order Per O.P. Kant, A.M.:

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)Section 2(22)(e)

deemed dividend but directed the Assessing Officer to check the books of account of the company to find out the amount of accumulated profits available with the company at the beginning of the year or at the time of giving the said advance to the firm, M/s. Ess Ell Cables Co., and 4 AY:2009-10 to restrict the disallowance

DCIT, FARIDABAD vs. SH. ROOP BANSAL, GURGAON

In the result, appeal of the Revenue is dismissed

ITA 5672/DEL/2012[2009-10]Status: DisposedITAT Delhi28 Apr 2017AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 132Section 143(2)Section 143(3)Section 153ASection 2(22)Section 2(22)(e)

deemed dividend covered u/s 2(22)(e) of the IT Act. AO has also mentioned that even in the case of M/s. Martial which was under scrutiny, no adverse inference was drawn by the then AO in regard to these payments. 8.13 Since the present AO has not given any adverse comment on the claim of the appellant

DCIT, FARIDABAD vs. SH. ROOP BANSAL, GURGAON

In the result, appeal of the Revenue is dismissed

ITA 5671/DEL/2012[2008-09]Status: DisposedITAT Delhi28 Apr 2017AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 132Section 143(2)Section 143(3)Section 153ASection 2(22)Section 2(22)(e)

deemed dividend covered u/s 2(22)(e) of the IT Act. AO has also mentioned that even in the case of M/s. Martial which was under scrutiny, no adverse inference was drawn by the then AO in regard to these payments. 8.13 Since the present AO has not given any adverse comment on the claim of the appellant

DCIT, NEW DELHI vs. M/S GEN X COMMODITIES (P) LTD.,, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 3561/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2021AY 2011-12

Bench: Shri R.K. Panda & Shri K.N. Chary[Assessment Year: 2011-12] Dcit, M/S Gen X Commodities (P) Central Circle-29, Ltd. Room No.318, 3Rd Floor, Fa-45, Shivaji Enclave, Ara Centre, New Delhi-110027 Jhandewalan Extn. New Delhi Pan-Aaaca2969B Revenue Assessee

Section 132Section 14ASection 153ASection 2(22)(e)

disallowance of the expenditure even where taxpayer in particular year has not earned any exempt income. 7 ITA 3561/Del/2016 c. On the facts and in the circumstances of the case, the Ld. CIT(A) had erred in law and on facts by deleting the addition of Rs. 91,47,56,196/- made on account of deemed dividend

ACIT, NEW DELHI vs. MRS. SEEMA DEVI BANSAL, NEW DELHI

In the result, the Revenue’s appeal stands dismissed

ITA 6462/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR

Section 142(1)Section 143(1)Section 143(3)Section 148Section 2Section 2(22)(e)

Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) - Commercial transaction versus loan or advances - Held

DCIT, NEW DELHI vs. M/S GEN X COMMODITIES (P) LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3560/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Jul 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri Amitabh Shukla[Assessment Year : 2010-11] Dcit Vs M/S. Gen X Commodities (P) Ltd., Central Circle-29 Fa-45, Shivaji Enclave New Delhi New Delhi-110027 Pan-Aaaca2303H Appellant Respondent Shri Jitender Singh, Cit Dr Revenue By Assessee By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Date Of Hearing 26.06.2025 Date Of Pronouncement 25.07.2025

Section 14ASection 2(22)(e)Section 250(6)

disallowance made u/s 14A. e) On the facts and in the circumstances of the case, the Ld. CIT(A) had erred in law and on facts by deleting the addition of Rs. 60,40,87,544/- made on account of deemed dividend

AKHIL TANEJA,NEW DELHI vs. ITO WARD 1(1), GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 3560/DEL/2023[A.Y. 2013-14]Status: DisposedITAT Delhi07 Jan 2025

Bench: Shri Mahavir Singh & Shri Amitabh Shukla[Assessment Year : 2010-11] Dcit Vs M/S. Gen X Commodities (P) Ltd., Central Circle-29 Fa-45, Shivaji Enclave New Delhi New Delhi-110027 Pan-Aaaca2303H Appellant Respondent Shri Jitender Singh, Cit Dr Revenue By Assessee By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Date Of Hearing 26.06.2025 Date Of Pronouncement 25.07.2025

Section 14ASection 2(22)(e)Section 250(6)

disallowance made u/s 14A. e) On the facts and in the circumstances of the case, the Ld. CIT(A) had erred in law and on facts by deleting the addition of Rs. 60,40,87,544/- made on account of deemed dividend

VERIZON INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 6053/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Sept 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishiverizon India Pvt Ltd, Vs. Acit, 3Rd Floor, Radisson Commercial Circle-17(1), Plaza, New Delhi New Delhi Pan: Aaccm2423N (Appellant) (Respondent)

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Amit Jain, Sr. DR

Section 143Section 144CSection 2(22)(e)Section 37(1)

disallowance of 10% of total travelling and conveyance expenditure and income of deemed dividend. Consequent to the above, the learned

COMMISSIONER OF INCOME TAX vs. M/S PRASIDH LEASING LTD.

ITA/637/2004HC Delhi20 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 133ASection 2Section 2(22)Section 2(22)(e)Section 260A

deemed· dividend without returning a finding that the lending of money was the substantial part of the business of the said company (M/s Ginza Industries Ltd); 2. Whether the Tribunal was right in holding that the Assessing Officer had wrongly made disallowance

ACIT, FARIDABAD vs. M/S. BHAGWATI COAL MOVERS (P) LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed

ITA 3394/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Kanav Bali, Sr.D.RFor Respondent: Shri Alok Gupta, CA

Section 133ASection 143(3)Section 2(22)(e)Section 36Section 36(1)Section 36(1)(iii)Section 56

disallowance of Rs. 5,52,50,000/- u/s 2(22) ( e) for deemed dividend on the amount of Rs. 5,52,50,000/- loan

DCIT, NEW DELHI vs. M/S FUTURZ NEXT SERVICES LTD.,, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 3556/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jan 2022AY 2011-12

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Satpal Gulati, CIT, DR

Section 132Section 142Section 153A

disallowance of interest, are erroneous. Therefore, the addition of Rs.95,45,816/-, is deleted. Accordingly, ground no. 17, is hereby allowed.” 11. So far as the addition of Rs.19,34,21,760/- made by the AO on account of deemed dividend

ITO, NEW DELHI vs. SH. VIKRAM KRISHNA, NEW DELHI

Accordingly, both the grounds of appeal of revenue are allowed

ITA 481/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Sh. S. K. Yadav & Sh. Prashant Maharishiito Vs Vikram Krishna Ward-6(1), Room No. 380C, 12, School Lane C. R. Building New Delhi New Delhi Aadpk4288P (Respondent) (Appellant) Appellant By Sh. S. L. Anuragi, Sr. Dr Respondent By Sh. Gagan Kumar, Adv & Mr. Manoj Nagreth, Ca Date Of Hearing 22.05.2018 Date Of Pronouncement 23.08.2018

Section 143(3)Section 2(22)Section 2(22)(e)

deemed dividend u/s 2(22)(e) of the Income Tax Act, on account of sum received by the assessee from M/s Charu Home Products Pvt. Ltd. 02 The Revenue has raised effectively two grounds of appeal which are as under:- “On the facts and in the circumstances of the case and in law, the i. Page

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 996/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR

Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

Disallowance of business loss on sale of land by 2,93,070 holding the same as capital loss ii) Addition on account of deemed dividend

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 5722/DEL/2011[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR

Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

Disallowance of business loss on sale of land by 2,93,070 holding the same as capital loss ii) Addition on account of deemed dividend

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. YELLOW SAPPHIRE INTERNATIONAL PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3467/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Aug 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: NoneFor Respondent: Sh. Amit Katoch, Sr. DR

Section 2(22)Section 2(22)(e)Section 212Section 56Section 56(1)

dividend is not taxable in the hands of the assessee and hence decline to interfere with the reasoned order of the ld. CIT(A) on this issue. Deemed Interest Income: 11. The Assessing Officer has observed that M/s. Angad & Sons Realcon Pvt. Ltd., M/s. Rachaita Infrastructures Pvt. Ltd. and Shri Udai Karan Singh Dalal have extended interest free loan

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

ITA 2710/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra, DR

Section 14ASection 153ASection 154Section 2(22)(e)Section 68

Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

ITA 2702/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra, DR

Section 14ASection 153ASection 154Section 2(22)(e)Section 68

Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

ITA 2703/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra, DR

Section 14ASection 153ASection 154Section 2(22)(e)Section 68

Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend