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47 results for “disallowance”+ Section 35D(2)(c)clear

Sorted by relevance

Mumbai67Delhi47Chennai19Raipur17Ahmedabad13Hyderabad12Cochin7Kolkata5Rajkot5SC3Visakhapatnam2Bangalore2Cuttack2Jaipur2Lucknow1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 271(1)(c)81Section 153A38Addition to Income38Section 6837Section 143(3)29Disallowance23Section 132(4)19Section 35D18Section 13217Deduction

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 940/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

Showing 1–20 of 47 · Page 1 of 3

14
Search & Seizure12
Penalty11

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 2631/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Mar 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 812/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 941/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 939/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Mar 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

ITA 2604/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

For Appellant: S/Shri Anuj Garg & Narpat Singh, Sr.DRFor Respondent: S/Shri Rohan Khare & Priyam
Section 271(1)(c)Section 54F

disallowance of deduction under section 54F of the Act and consequential appellate orders in the favour of the respondent/assessee. Thus,the case in hand and Reliance Petroproducts Pvt. Ltd. (supra) areheld distinguishable on facts.Accordingly, the decision of the Hon’ble Supreme Court in the case of Reliance Petroproducts Pvt. Ltd. (supra), in my considered opinion, is not applicable in this

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 677/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

disallowance of net claim of Rs.50,49,59,76,000/- as made by AO deserves to be confirmed. 12. On the other hand, ld. AR for the assessee submits that the ld. CIT(A) after considering the submissions and past history of the ITA No.713/Del/2024 & Others assessee allowed the claim made by the assessee towards the adjustments as computed

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 714/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

disallowance of net claim of Rs.50,49,59,76,000/- as made by AO deserves to be confirmed. 12. On the other hand, ld. AR for the assessee submits that the ld. CIT(A) after considering the submissions and past history of the ITA No.713/Del/2024 & Others assessee allowed the claim made by the assessee towards the adjustments as computed

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 715/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

disallowance of net claim of Rs.50,49,59,76,000/- as made by AO deserves to be confirmed. 12. On the other hand, ld. AR for the assessee submits that the ld. CIT(A) after considering the submissions and past history of the ITA No.713/Del/2024 & Others assessee allowed the claim made by the assessee towards the adjustments as computed

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

disallowance of net claim of Rs.50,49,59,76,000/- as made by AO deserves to be confirmed. 12. On the other hand, ld. AR for the assessee submits that the ld. CIT(A) after considering the submissions and past history of the ITA No.713/Del/2024 & Others assessee allowed the claim made by the assessee towards the adjustments as computed

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 713/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

disallowance of net claim of Rs.50,49,59,76,000/- as made by AO deserves to be confirmed. 12. On the other hand, ld. AR for the assessee submits that the ld. CIT(A) after considering the submissions and past history of the ITA No.713/Del/2024 & Others assessee allowed the claim made by the assessee towards the adjustments as computed

LT FOODS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

ITA 6221/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT- DR
Section 142Section 143(3)Section 14ASection 80ISection 92C

c) Payment made to Shadi Online Pvt Ltd Rs. 1,25,000/- d) Payment made for taxi bills Rs. 95,948/- e) Payment made to Sycoriam Matrimonial Services Ltd Rs. 1,00,000/- f) Payment made to Health Resort Rs. 1,79,584/- 66. Before us, the ld. counsel for the assessee did not press disallowances/additions referred

DCIT-CC-27, NEW DELHI vs. ANSHIKA CONSULTANTS PVT LTD., NEW DELHI

In the result, Appeal of the Revenue is partly allowed for

ITA 35/DEL/2022[2015-16]Status: DisposedITAT Delhi13 Sept 2023AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.” Cross Objection

Section 115JSection 136(6)Section 143(3)Section 14ASection 68

35D 13000 Allowable expenses claimed by assessee 585304 585304 Disallowable amount u/s 14A read with Rule 8D2 (iii) Opening balance of total assets 582505056 Closing balance of total assets 599606059 1182111115 Average assets 591055557 Interest expenses as per P & L A/ c. 8255986 1767 8254219 Less: Interest on Advance Income Tax Disallowed by the assessee 7708149 Proportionate interest disallowed under

JAYPEE FERTILIZERS & INDUSTRIES LTD.,NOIDA vs. PR.CIT, NOIDA

Appeal is dismissed

ITA 1047/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jul 2025AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 143(3)Section 263Section 35D

2.-For the purposes of this section, it is hereby declared that an order passed by the Assessing Officer shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal Commissioner or Commissioner,- (a) the order is passed without making inquiries or verification which should

JCIT (OSD) CIRCLE- 16(2), NEW DELHI vs. MAYAR HEALTH RESORTS PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 3548/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Jul 2024AY 2011-12

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

35D(2)(c)(iii) of the income tax Act as the fund so received was invested in the expansion of the Existing project of the assessee. 9. That the learned CIT(A) under the facts and circumstances of the case has committed a mistake of law in confirming the action of the AO in not allowing

MAYAR HEALTH RESORTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 6228/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Jul 2024AY 2009-10

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

35D(2)(c)(iii) of the income tax Act as the fund so received was invested in the expansion of the Existing project of the assessee. 9. That the learned CIT(A) under the facts and circumstances of the case has committed a mistake of law in confirming the action of the AO in not allowing

MAYAR HEALTH RESORTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 326/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jul 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

35D(2)(c)(iii) of the income tax Act as the fund so received was invested in the expansion of the Existing project of the assessee. 9. That the learned CIT(A) under the facts and circumstances of the case has committed a mistake of law in confirming the action of the AO in not allowing