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29 results for “disallowance”+ Section 35Bclear

Sorted by relevance

Delhi29Mumbai17Ahmedabad11Pune10Bangalore7Jaipur6SC3Chandigarh2Kolkata2Cuttack2Punjab & Haryana2Jabalpur1A.K. SIKRI ROHINTON FALI NARIMAN1Cochin1

Key Topics

Section 14A34Section 8021Section 26320Section 10B20Deduction14Section 143(3)12Section 260A9Depreciation9Disallowance7Addition to Income

M/S. RELIGARE ENTERPRISE LTD.,NOIDA vs. DCIT, NEW DELHI

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

ITA 5116/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2023AY 2011-12
For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Princy Singla, Sr. DR
Section 10(34)Section 14ASection 37

disallowance under section 14A of the Act [refer NTPC: 229 ITR 383 (SC), CIT vs. Bharat General Reinsurance Co. Ltd.: 81 ITR 303 (Del.), SAIL DSP VR Employees Association 1998 V. UOI : 262 ITR 638 (Cal.), Pt. Sheo Nath Prasad Sharma vs. CIT: 66 ITR 647 (All), Indo Java & Co. vs. ITO: 30 ITD 161 (Del SB)]. It is pertinent

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

ITA 2241/DEL/2014[2008-09]Status: Disposed

Showing 1–20 of 29 · Page 1 of 2

7
Section 80P(2)(d)6
Section 10B(2)(i)4
ITAT Delhi
24 Feb 2020
AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

ITA 323/DEL/2012[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

HLS ASIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 4144/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

M/S. HLS ASIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2208/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

HLS ASIA LTD.,,NEW DELHI vs. CIT, NEW DELHI

ITA 3708/DEL/2012[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

ACIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

ITA 5855/DEL/2011[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

HLS ASIA LTD.,NEW DELHI vs. CIT- IV, NEW DELHI

ITA 5511/DEL/2012[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

disallowing the deduction not claimed would not arise.” 28 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 28. So, in view of the matter, we are of the considered view that ld. CIT (A) has rightly deleted the addition of Rs.51,43,856/- made

M/S. KRISHAK BHARTI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2341/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

disallowance u/s 14A. 3.2.6 Further, Ld. AR has relied upon the judicial pronouncement of the jurisdictional Delhi High Court in the appellant's own case pertaining to A.Y. 2006-07 in ITA No.444/2011 decided on 18/07/2012 relating dividend income of RS.15,011 /- from NAFED, which is included in the total income and only deduction u/s 80P(2)(d) has been

ACIT,, NEW DELHI vs. M/S KRISHAK BHARATI COOPERATIVE LTD.,, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2972/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

disallowance u/s 14A. 3.2.6 Further, Ld. AR has relied upon the judicial pronouncement of the jurisdictional Delhi High Court in the appellant's own case pertaining to A.Y. 2006-07 in ITA No.444/2011 decided on 18/07/2012 relating dividend income of RS.15,011 /- from NAFED, which is included in the total income and only deduction u/s 80P(2)(d) has been

M/S. KRISHAK BHARTI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2342/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

disallowance u/s 14A. 3.2.6 Further, Ld. AR has relied upon the judicial pronouncement of the jurisdictional Delhi High Court in the appellant's own case pertaining to A.Y. 2006-07 in ITA No.444/2011 decided on 18/07/2012 relating dividend income of RS.15,011 /- from NAFED, which is included in the total income and only deduction u/s 80P(2)(d) has been

ACIT,, NEW DELHI vs. M/S KRISHAK BHARATI COOPERATIVE LTD.,, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2973/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

disallowance u/s 14A. 3.2.6 Further, Ld. AR has relied upon the judicial pronouncement of the jurisdictional Delhi High Court in the appellant's own case pertaining to A.Y. 2006-07 in ITA No.444/2011 decided on 18/07/2012 relating dividend income of RS.15,011 /- from NAFED, which is included in the total income and only deduction u/s 80P(2)(d) has been

DIRECTOR OF INCOME TAX vs. JET LITE (INDIA) LTD.

The appeals are disposed of in the above terms with no order as to

ITA - 205 / 2002HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/204/2002HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/205/2002HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/128/2005HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- XVI

The appeals are disposed of in the above terms with no order as to

ITA - 204 / 2002HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/86/2011HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/1209/2005HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

ITA/1206/2005HC Delhi04 Nov 2015
Section 260A

disallowed under Section 35B and added the said amount back to the income of the Assessee. The CIT (A), following