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299 results for “disallowance”+ Section 10Bclear

Sorted by relevance

Mumbai411 Delhi299 Kolkata142 Chennai140 Bangalore135 Ahmedabad107 Hyderabad98 Pune84 Jaipur55 Cuttack31 Lucknow28 Indore27 Chandigarh27 Visakhapatnam24 Cochin22 Surat20 Rajkot19 Nagpur13 Amritsar13 Jodhpur12 Agra6 Dehradun6 Guwahati5 Patna5 Panaji4 Raipur4 Jabalpur3 SC1 Allahabad1

Key Topics

Section 1169 Addition to Income61 Section 143(3)49 Section 80I49 Deduction48 Disallowance44 Section 92C38 Transfer Pricing37 Section 143(1)32 Section 12A

MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2054/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR

Section 108(4)Section 10BSection 10B(1)Section 143(3)Section 144CSection 234BSection 271(1)(e)Section 92D

disallowance of exemption under section 10B of the Act with respect to miscellaneous incomes/other incomes/scrap sales and relying on the decision

Showing 1–20 of 299 · Page 1 of 15

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32

PICRIC LTD vs. ITO WARD 14 (4),

In the result, the appeal of the assessee is allowed with directions contained in para 22 above

ITA 4115/DEL/2007[2004-2005]Status: DisposedITAT Delhi06 Apr 2023AY 2004-2005

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Neeraj Jain,AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)

Section 10BSection 143(1)Section 143(3)Section 80H

disallowance of insurance claims of Rs. 19,50,000/- in computing deduction under section 10B of the Act as also

THE COMMISSIONER OF INCOME TAX vs. REGENCY CREATIONS LTD

ITA/69/2008HC Delhi17 Sept 2012

Section 10Section 10BSection 14

disallowed the claim for deduction under Section 10B. The Appellate 2012:DHC:5783-DB ITAs 69/08, 783/09, 1239/11, 2002/10, 438,439,440,441/12

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

sections": [ "80IB", "139(1)", "139(5)", "115JB", "143(1)", "143(1)(a)", "36(1)(va)", "43B", "80IB(11A)", "80IB(7)", "44AB", "80A(5)", "80AC", "147", "148", "10B", "32(1)(ii-a)" ], "issues": "Whether the disallowance

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD.,, NEW DELHI

Appeal is allowed for statistical

ITA 2862/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR

Section 10BSection 115JSection 143(3)Section 14A

disallowance under section 14A of the Act read with Rule 8D of the Rule. ITA Nos. 2862 & 2863/Del/2018 2 That the Commissioner of Income-Tax (Appeals) erred on facts and in law in not allowing deduction under section 10B

NIIT TECHNOLOGIES LTD.,,NEW DELHI vs. ACIT, CIRCLE-18(2), NEW DELHI

Appeal is allowed for statistical

ITA 2889/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR

Section 10BSection 115JSection 143(3)Section 14A

disallowance under section 14A of the Act read with Rule 8D of the Rule. ITA Nos. 2862 & 2863/Del/2018 2 That the Commissioner of Income-Tax (Appeals) erred on facts and in law in not allowing deduction under section 10B

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, CIRCLE-18(2), NEW DELHI

Appeal is allowed for statistical

ITA 2890/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR

Section 10BSection 115JSection 143(3)Section 14A

disallowance under section 14A of the Act read with Rule 8D of the Rule. ITA Nos. 2862 & 2863/Del/2018 2 That the Commissioner of Income-Tax (Appeals) erred on facts and in law in not allowing deduction under section 10B

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD.,, NEW DELHI

Appeal is allowed for statistical

ITA 2863/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR

Section 10BSection 115JSection 143(3)Section 14A

disallowance under section 14A of the Act read with Rule 8D of the Rule. ITA Nos. 2862 & 2863/Del/2018 2 That the Commissioner of Income-Tax (Appeals) erred on facts and in law in not allowing deduction under section 10B

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015

disallowed the claim for deduction/exemption of Rs.12,17,41,860/- under Section 10B, as made in the return. He also

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/215/2020HC Delhi05 Jul 2021

For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10

Section 10BSection 143(3)Section 14ASection 254Section 35D

10B of the Act. 4.1. The assessment concerning the appellant/assessee was framed under Section 143(3) of the Act. An order to that effect was passed on 12.12.2011, wherein the appellant/assessee‟s taxable income was assessed at Rs. 34,95,45,730/-, and the book profits under Section 115JB of the Act were enhanced

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/213/2020HC Delhi05 Jul 2021

For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10

Section 10BSection 143(3)Section 14ASection 254Section 35D

10B of the Act. 4.1. The assessment concerning the appellant/assessee was framed under Section 143(3) of the Act. An order to that effect was passed on 12.12.2011, wherein the appellant/assessee‟s taxable income was assessed at Rs. 34,95,45,730/-, and the book profits under Section 115JB of the Act were enhanced

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/214/2020HC Delhi05 Jul 2021

For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10

Section 10BSection 143(3)Section 14ASection 254Section 35D

10B of the Act. 4.1. The assessment concerning the appellant/assessee was framed under Section 143(3) of the Act. An order to that effect was passed on 12.12.2011, wherein the appellant/assessee‟s taxable income was assessed at Rs. 34,95,45,730/-, and the book profits under Section 115JB of the Act were enhanced

COMMISSIONER OF INCOME TAX-VIII vs. MS. KIRAN KAPOOR

ITA/15/2015HC Delhi19 Jan 2015

Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

Section 10B of the Act to the tune of ` 39,32,654. She claimed to be a software exporter to Netherlands. The importer was one Mr. Rolli Janssen B.V. The claim was disallowed

COMMISSIONER OF INCOME TAX-VIII vs. MS. KIRAN KAPOOR

ITA/14/2015HC Delhi19 Jan 2015

Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

Section 10B of the Act to the tune of ` 39,32,654. She claimed to be a software exporter to Netherlands. The importer was one Mr. Rolli Janssen B.V. The claim was disallowed

COMMISSIONER OF INCOME TAX-VIII vs. MS. KIRAN KAPOOR

ITA/13/2015HC Delhi19 Jan 2015

Section 10ASection 10BSection 10B(2)(i)Section 260Section 80H

Section 10B of the Act to the tune of ` 39,32,654. She claimed to be a software exporter to Netherlands. The importer was one Mr. Rolli Janssen B.V. The claim was disallowed

M/S. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

disallowance u/s 80 JJAA of the Act is a legal issue and can be raised at any stage. He submitted that the learned CIT(A) failed to appreciate the fact in right perspective. Further, he reiterated the submissions as made in the brief synopsis. For the sake of clarity the Brief Synopsis is reproduced herein below: “BRIEF SYNOPSIS

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

disallowance u/s 80 JJAA of the Act is a legal issue and can be raised at any stage. He submitted that the learned CIT(A) failed to appreciate the fact in right perspective. Further, he reiterated the submissions as made in the brief synopsis. For the sake of clarity the Brief Synopsis is reproduced herein below: “BRIEF SYNOPSIS

ARVIND KUMAR AGARWAL,DELHI vs. ITO,WARD-18(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 917/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Apr 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: C. A

Section 10ASection 139(1)Section 143(1)

section 10A / 10B of the I.T. Act and confirmed the disallowance without noticing these sub-sections do not mandate that

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue's appeal stands dismissed as above

ITA 2623/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jun 2025AY 2014-15

Section 10ASection 14ASection 80Section 80I

10B", "80IA", "80IB" ], "issues": "Disallowance and allocation of Head Office expenses for deductions under Sections 80IC and 10AA; disallowance of foreign

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

SECTION 45, READ WITH SECTION 28(i), OF THE INCOME-TAX ACT, 1961 - CAPITAL GAINS, CHARGEABLE AS - ISSUE OF TAXABILITY OF SURPLUS ON SALE OF SHARES AND SECURITIES - CAPITAL GAINS OR BUSINESS INCOME - INSTRUCTIONS IN ORDER TO REDUCE LITIGATION CIRCULAR NO.6/2016 [F.NO.225/12/2016-ITA-II], DATED 29-2-2016 1. Sub-section (14) of section 2 of the Income