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2,512 results for “disallowance”+ Section 35clear

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Mumbai2,915 Delhi2,512 Chennai717 Bangalore609 Ahmedabad556 Jaipur543 Hyderabad530 Kolkata452 Pune359 Chandigarh292 Raipur265 Indore239 Rajkot193 Surat190 Cochin140 Amritsar140 Visakhapatnam139 Lucknow95 Nagpur84 SC65 Cuttack60 Guwahati55 Ranchi54 Allahabad50 Patna43 Jodhpur42 Panaji27 Agra18 Dehradun18 Jabalpur16 Varanasi6 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 H.L. DATTU S.A. BOBDE1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Addition to Income66 Section 143(3)51 Disallowance43 Section 6842 Section 153C40 Section 153D40 Section 4036 Deduction36 Section 14A33 Section 153A

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)

Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

section 35(2AB) of the Act Disallowance w.r.t. deduction claimed under section 638,13,601 80G of the Act on account

Showing 1–20 of 2,512 · Page 1 of 126

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26

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

disallowance under Section 35(2AA) for expenses incurred under CSR. 2. Legal Interpretation of CR Expenditure and Disallowance under Section

BIO MED PRIVATE LIMITED,GHAZIABAD vs. ADDL. CIT, SPECIAL RANGE, GHAZIABAD, GHAZIABAD

In the result, this appeal is partly allowed as above

ITA 3544/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraassessment Year: 2013-14

Section 14ASection 35

section 35(2AB)of the Income Tax Act, 1961 (hereinafter, the ‘Act’). ii. Disallowance of Rs.11,35,257/- under section

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

Disallowance under section 14A, as per Rule 8D. Facts: During the relevant previous year, the assessee company earned dividend/interest income of Rs. 15,11,45,290 from investments in shares, 30 bonds, and mutual funds, which was exempt under section 10(34)/l 0(35

ALP OVERSEAS PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-20, NEW DELHI

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

ITA 2356/DEL/2023[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2018-19 Alp Overseas Pvt. Ltd., Vs. Acit, 25/3, Anbrose House, Central Circle -20, East Patel Nagar, New Delhi New Delhi Pin 1100 08 Pan No. Aaacg6366L (Appellant) (Respondent)

For Appellant: Shri Pranshu Goel, CA & Shri AdityaFor Respondent: Shri Amit Shukla, Sr. DR

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 35Section 35(1)Section 37(1)

disallowance of revenue expenditure under Section 35(2AB) is, in fact, also eligible for a business deduction under Section 35

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

35,75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

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

35,75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

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

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

35,75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

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

35,75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

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

disallowing weighted deduction of Rs.249,57,70,000/- claimed by the appellant under section 35(2AB) of the Act in respect

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

disallowing weighted deduction of Rs.249,57,70,000/- claimed by the appellant under section 35(2AB) of the Act in respect

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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-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.

35,00,000/-“. 2.5. I.T.A. No. 7856/DEL/2017 (A.Y. 2014-15) (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.4,91,93,909/-under Section

BIO MED PVT. LTD.,,GHAZIABAD vs. ACIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

ITA 184/DEL/2024[2016-17]Status: DisposedITAT Delhi13 May 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Sh. Ved Jain, Adv., Sh. Aman Garg, CA &For Respondent: Sh. Om Prakash, Sr. DR

Section 14ASection 35

disallowance under section 35(2AB) by making verbatim same allegations as in the present and disallowance was confirmed by Ld. CIT(A) and Hon'ble Tribunal

BIO MED PVT. LTD,GHAZIABAD vs. JCIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

ITA 183/DEL/2024[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Sh. Ved Jain, Adv., Sh. Aman Garg, CA &For Respondent: Sh. Om Prakash, Sr. DR

Section 14ASection 35

disallowance under section 35(2AB) by making verbatim same allegations as in the present and disallowance was confirmed by Ld. CIT(A) and Hon'ble Tribunal