BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4,682 results for “disallowance”+ Section 45(2)clear

Sorted by relevance

Mumbai5,187Delhi4,682Bangalore1,667Chennai1,431Kolkata1,229Ahmedabad1,210Hyderabad736Jaipur725Pune712Indore471Chandigarh394Surat278Cochin243Raipur242Visakhapatnam219Rajkot199Cuttack189Nagpur162Karnataka152Amritsar139Lucknow115Allahabad78Guwahati66Ranchi60Jodhpur54Calcutta46Agra39SC39Telangana36Patna35Dehradun24Panaji24Kerala18Jabalpur18Varanasi15Orissa4Punjab & Haryana4Rajasthan3ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Himachal Pradesh1Bombay1H.L. DATTU S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Addition to Income81Section 143(3)56Section 14A55Disallowance43Section 14734Deduction23Section 6820Section 153A19Section 14817Section 153C

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Showing 1–20 of 4,682 · Page 1 of 235

...
17
Section 69A16
Search & Seizure15

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA - 1024 / 2011HC Delhi02 Dec 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees' appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA/1024/2011HC Delhi02 Dec 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees' appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/98/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/958/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/57/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/856/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1114/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/936/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/263/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/139/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1096/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

ITA - 683 / 2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

COMMISSIONER OF INCOME TAX vs. AKM SYSTEMS PVT LTD

The appeals stand disposed of as above

ITA - 217 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment

MAXPAK INVESTMENT LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

ITA - 1060 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment