Search: disallowance

414 results for “disallowance”+ Section 253(1)(a)clear

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Addition to Income31 Section 115J29 Disallowance24 Section 14A18 Section 143(3)16 Section 153A14 Section 14713 Section 92C11 Deduction11 Section 154

LENIENT CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

In the result, the appeal of the Assessee is partly allowed\nas indicated above

ITA 2331/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Section 153ASection 153DSection 250

253 (Gau.) has been noted to record that grant of approval\nmeans due application of mind on the subject matter approved\nwhich satisfies all the legal and procedural requirements. There is\nan exhaustive discussion on the requirement of prior approval\nunder Section 153D of the Act and it was noted that the\nrequirement of approval cannot be treated as mere

GY AVIATION LEASE 1730 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1508/DEL/2025[2022-23]Status: Disposed

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LENIENT CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

GY AVIATION LEASE 1730 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

LENIENT CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

GY AVIATION LEASE 1730 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

LUNI AVIATION LEASING LIMITED,NEW DELHI vs. ACIT, INT. TAXATION CIRCLE-2(2)(1), DELHI

AWAS 5007 IRELAND LIMITED,DUBLIN, IRELAND vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(1), INTERNATIONAL TAX, DELHI, DELHI

GY AVIATION LEASE 1819 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, NEW DELHI

DAE LEASING (IRELAND) 4 LIMITED,IRELAND vs. ACIT, CIRCLE- 1(2)(2) INT. TAX , DELHI

GY AVIATION LEASE 1903 CO. LIMITED,DELHI vs. ACIT, CIRLCE-1(3)(1) INT. TAXATION , DELHI

GY AVIATION LEASE 1201 CO. LTD.,IRELAND vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(3)(1) NEW DELHI , NEW DELHI

GY AVIATION LEASE 1205 CO LTD,IRELAND vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(3)(1) NEW DELHI, NEW DELHI

AWAS AVIATION LEASING (4294) LTD.,IRELAND vs. DCIT INTERNATIONAL TAXATION CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

AWAS 5158 IRELAND LIMITED,IRELAND vs. DCIT INTERNATIONAL TAXATION CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

SABARMATI AVIATION LEASING LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), INTERNATIONAL TAX, DELHI, DELHI

AWAS 39427 IRELAND LTD,IRELAND vs. DCIT,CIRCLE-1(1)(1)INTL TAX, DELHI

HOOHLY AVIATION LEASING LIMITED,IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(1)(1) NEW DELHI, NEW DELHI

CDB AVIATION OWNER LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), INTERNATIONAL TAX, DELHI, DELHI

SUBRIA FIVE LIMITED,NEW DELHI vs. ACIT, CIRCLE-3(1)(2) INT. TAXATION, DELHI

SUBRIA FOUR LIMITED,DELHI vs. ACIT, CIRCLE-3(1)(2) INT. TAXATION, DELHI

SUBRIA THREE LIMITED,NEW DELHI vs. ACIT, CIRCLE-3(1)(2) INT. TAXATION, DELHI

SUBRIA SIX LTD,DELHI vs. ACIT,INT.TAX, CIRCLE-3(1)(2), DELHI

GY AVIATION LEASE 1723 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI