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501 results for “disallowance”+ Section 201clear

Sorted by relevance

Mumbai623 Delhi501 Chennai234 Bangalore154 Jaipur136 Hyderabad119 Raipur107 Kolkata101 Ahmedabad84 Pune62 Surat58 Indore37 Chandigarh36 Rajkot35 Cochin28 Lucknow25 Visakhapatnam23 Jodhpur22 Nagpur20 Cuttack19 Amritsar19 Panaji11 SC10 Ranchi9 Patna9 Dehradun8 Guwahati8 Agra6 Jabalpur4 Varanasi3 Allahabad1

Key Topics

Addition to Income73 Section 14A40 Section 143(3)37 Disallowance36 Deduction30 Section 14724 Section 153A20 Section 4020 Section 201(1)19 Section 153C

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Showing 1–20 of 501 · Page 1 of 26

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ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201

ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

ITA 6043/DEL/2019[2009-10]Status: DisposedITAT Delhi11 Sept 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144(1)Section 145(3)Section 24Section 40Section 40A(3)

disallowance under Section 40(a)(ia) of the Act can be made by the Ld. AO in view of the 2nd Proviso to Section 40(a)(ia) r.w.s. First Proviso to Section 201

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., 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 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

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

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

RITU MISHRA,GURGAON vs. ACIT CIRCLE 54(1), NEW DELHI

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6831/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

disallowance under Section 40(a)(ia) of the Act can be made by the Ld. AO in view of the 2nd Proviso to Section 40(a)(ia) r.w.s. First Proviso to Section 201

ACIT CIRCLE 54(1), NEW DELHI vs. RITU MISHRA, GURGAON

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6042/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

disallowance under Section 40(a)(ia) of the Act can be made by the Ld. AO in view of the 2nd Proviso to Section 40(a)(ia) r.w.s. First Proviso to Section 201

RITU MISHRA,GURGAON vs. ACIT CIRCLE 54(1), NEW DELHI

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6829/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

disallowance under Section 40(a)(ia) of the Act can be made by the Ld. AO in view of the 2nd Proviso to Section 40(a)(ia) r.w.s. First Proviso to Section 201

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

ITA 452/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

disallowance of INR 62,04,444 made by the assessing officer under section 2(24)(x) read with section 36(1)(va) of the Act. 4.1 That the CIT(A) erred on facts and in law in holding the due date for deposit of employee's contribution to provident fund/other fund shall be the due date provided under the respective

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

disallowance of INR 62,04,444 made by the assessing officer under section 2(24)(x) read with section 36(1)(va) of the Act. 4.1 That the CIT(A) erred on facts and in law in holding the due date for deposit of employee's contribution to provident fund/other fund shall be the due date provided under the respective

SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Apr 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

disallowance of INR 62,04,444 made by the assessing officer under section 2(24)(x) read with section 36(1)(va) of the Act. 4.1 That the CIT(A) erred on facts and in law in holding the due date for deposit of employee's contribution to provident fund/other fund shall be the due date provided under the respective

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

ITA 452/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Mar 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

disallowance of INR 62,04,444 made by the assessing officer under section 2(24)(x) read with section 36(1)(va) of the Act. 4.1 That the CIT(A) erred on facts and in law in holding the due date for deposit of employee's contribution to provident fund/other fund shall be the due date provided under the respective

ADDL.CIT, SPECIAL RANGE-1, NEW DELHI vs. DINESH KUMAR MATHUR, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1016/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Dec 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri R.B. Mathur, CAFor Respondent: Shri Kumar Pranav, Sr.DR

Section 143(3)Section 147Section 206ASection 260ASection 40

disallowance under Section 40(a)(ia) did not arise. Recently, in case of CIT vs. Ansal Land Mark Township (P) Ltd. [2015) 61 taxmann.com 45 (Delhi) Decided on 03.09.2015 by the Hon’ble Delhi High- Court, it was held that what is common to both proviso to Section 40(a)(ia) and Section 210(1) of the Act is that

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

ITA/352/2014HC Delhi12 Jan 2015

201 read with Section 221 of the I.T. Act. In addition, he would also be liable under Section201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 3602/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I of the Act. Referring to the order passed under section 201

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 3601/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I of the Act. Referring to the order passed under section 201

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD.,, NEW DELHI

In the result, the appeal is dismissed

ITA 2714/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Jan 2023AY 2009-10

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I of the Act. Referring to the order passed under section 201

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

ITA 2914/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Jan 2023AY 2009-10

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I of the Act. Referring to the order passed under section 201