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3,844 results for “disallowance”+ Section 2(24)(iv)clear

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Key Topics

Addition to Income76Section 153A51Disallowance51Section 14742Section 143(3)41Deduction29Section 143(1)27Section 36(1)(va)27Section 43B24Section 132

ITO, NEW DELHI vs. M/S SAMSUNG ESTATES PVT. LTD.,, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 19/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Vs. M/S. Samsung Estates Pvt. Ltd., Income Tax Officer, Ward 7(2), Room No. 306, C.R. Building, 1095, Sector A, Pocket - A, I.P. Estate, New Delhi Vasant Kunj, New Delhi Pan : Aabcs5957L (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 2(24)(iv)Section 68

2(24)(iv) of the Act Total Rs. 1,81,689,502 2.1 On further appeal, the Ld. CIT-(A) deleted both the additions. Aggrieved, the Revenue is in appeal before the Tribunal raising the grounds as reproduced above. 3. In ground No. 1, the Revenue has challenged deletion of addition of Rs.17,47,79,500/-. The facts in respect

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

Showing 1–20 of 3,844 · Page 1 of 193

...
22
Section 69A19
Search & Seizure16

The appeals stand disposed of as above

ITA - 1024 / 2011HC Delhi02 Dec 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure "incurred' by the assessee "in 0 relation to" income which does not form part of the total income under the said Act. 0 A lot of emphasis was laid on the expressions "incurred" and "in relation to". It was contended by Mr A jay Vohra

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA/1024/2011HC Delhi02 Dec 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure "incurred' by the assessee "in 0 relation to" income which does not form part of the total income under the said Act. 0 A lot of emphasis was laid on the expressions "incurred" and "in relation to". It was contended by Mr A jay Vohra

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/112/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/217/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/687/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

ITA - 98 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/416/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/139/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1096/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/98/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1114/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/936/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/856/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

EICHER LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

ITA - 805 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/702/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/683/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/263/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf

EICHER LTD. vs. COMMISSIONR OF INCOME TAX

The appeals stand disposed of as above

ITA - 936 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

IV (Computation of Total Income), no deduction shall be allowed in respect of expenditure “incurred” by the assessee “in relation to” income which does not form part of the total income under the said Act. A lot of emphasis was laid on the expressions “incurred” and “in relation to”. It was contended by Mr Ajay Vohra, who appeared on behalf