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874 results for “disallowance”+ Section 178clear

Sorted by relevance

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Key Topics

Section 143(1)74Section 36(1)(va)69Disallowance64Addition to Income56Section 14A40Deduction35Section 143(3)32Section 143(1)(a)31Section 3626Section 143

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

disallowances based on the decision of honorable Delhi high court in case of of CIT v. Idea Cellular Page 41 of 59 Ltd. [2010] 325 ITR 148/189 Taxman 118 (Delhi), . The Above decision of Honourable Delhi high court was delivered on 19/02/2010 where in the decision of coordinate bench in case of that assessee was reversed by the Hon high

Showing 1–20 of 874 · Page 1 of 44

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26
Section 43B24
Natural Justice9

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 4796/DEL/2017[2012-13]Status: PendingITAT Delhi13 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 547/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jul 2023AY 2013-14

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. ACIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 7856/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Jul 2023AY 2014-15

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 6116/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jul 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

ACIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD.,, NEW DELHI

In the result, -Appeal in ITA No

ITA 5202/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

ACIT (OSD), CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

ITA 133/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jul 2023AY 2014-15

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

ITA 7553/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jul 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

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

disallowed on the ground of the same being contingent in nature. He further submitted that similar provision for increase in prices as at the end of the year was accepted and allowed in Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page

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

disallowing this claim. Therefore, Ground No. 18 to 18.2 are allowed in favour of the assessee.” From the records it can be seen that the provision for the material is worked out in respect of price amendments which were already issued on 31.03.2009 which was made on the basis of actual supplied made upto the end of the year

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5492/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

178/-). Vehicle loan being for specific purpose for vehicles, therefore, its interest is not attributable to the investments from which the exempt dividend income is earned. As such, the AO is not justified in considering the entire interest expenditure which includes the vehicle loan interest also for the purpose of disallowance u/s 14A. 8.6.6 The non-convertible debentures

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5524/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

178/-). Vehicle loan being for specific purpose for vehicles, therefore, its interest is not attributable to the investments from which the exempt dividend income is earned. As such, the AO is not justified in considering the entire interest expenditure which includes the vehicle loan interest also for the purpose of disallowance u/s 14A. 8.6.6 The non-convertible debentures

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5491/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

178/-). Vehicle loan being for specific purpose for vehicles, therefore, its interest is not attributable to the investments from which the exempt dividend income is earned. As such, the AO is not justified in considering the entire interest expenditure which includes the vehicle loan interest also for the purpose of disallowance u/s 14A. 8.6.6 The non-convertible debentures

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5525/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

178/-). Vehicle loan being for specific purpose for vehicles, therefore, its interest is not attributable to the investments from which the exempt dividend income is earned. As such, the AO is not justified in considering the entire interest expenditure which includes the vehicle loan interest also for the purpose of disallowance u/s 14A. 8.6.6 The non-convertible debentures

VIKAS GLOBALONE LTD.,NEW DELHI vs. DCIT, CIRCLE- 26(2), NEW DELHI

In the result, appeal of Assessee is partly allowed

ITA 2498/DEL/2018[2012-13]Status: DisposedITAT Delhi08 Mar 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Piyush KamalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 115JSection 37Section 80I

Section cannot be extended to disallow expenditure which is assumed to have been incurred for earning non taxable income. The assessee relied upon the decision of the ITAT 9 ITA.No.2498/Del./2018 M/s. Vikas Globalone Ltd., (Now known as M/s. Vikas Ecotech Ltd.,) New Delhi. Delhi Bench in the case

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2200/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jan 2024AY 2014-15

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

disallowance of Rs. 88,16,520/- under Rule 8D(2)(iii) of the Rules as also in computing the book profits under section 115JB of the Act and Ground No. 1 to 3 relate thereto. 15. The Ld. AR submitted that the investments were made in earlier years as also in this year out of the assessee’s own funds

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1571/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jan 2024AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

disallowance of Rs. 88,16,520/- under Rule 8D(2)(iii) of the Rules as also in computing the book profits under section 115JB of the Act and Ground No. 1 to 3 relate thereto. 15. The Ld. AR submitted that the investments were made in earlier years as also in this year out of the assessee’s own funds

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2197/DEL/2018[2011-12]Status: DisposedITAT Delhi25 Jan 2024AY 2011-12

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

disallowance of Rs. 88,16,520/- under Rule 8D(2)(iii) of the Rules as also in computing the book profits under section 115JB of the Act and Ground No. 1 to 3 relate thereto. 15. The Ld. AR submitted that the investments were made in earlier years as also in this year out of the assessee’s own funds

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1570/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Jan 2024AY 2012-13

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

disallowance of Rs. 88,16,520/- under Rule 8D(2)(iii) of the Rules as also in computing the book profits under section 115JB of the Act and Ground No. 1 to 3 relate thereto. 15. The Ld. AR submitted that the investments were made in earlier years as also in this year out of the assessee’s own funds

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2198/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Jan 2024AY 2012-13

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

disallowance of Rs. 88,16,520/- under Rule 8D(2)(iii) of the Rules as also in computing the book profits under section 115JB of the Act and Ground No. 1 to 3 relate thereto. 15. The Ld. AR submitted that the investments were made in earlier years as also in this year out of the assessee’s own funds