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7,677 results for “disallowance”+ Section 5clear

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Mumbai7,957 Delhi7,677 Chennai2,336 Ahmedabad1,742 Bangalore1,735 Kolkata1,686 Pune1,304 Hyderabad1,255 Jaipur1,145 Cochin730 Indore664 Chandigarh655 Surat655 Raipur488 Visakhapatnam465 Rajkot438 Nagpur367 Lucknow320 Amritsar288 Cuttack243 SC213 Jodhpur203 Panaji187 Patna167 Ranchi158 Guwahati157 Agra145 Dehradun118 Allahabad90 Jabalpur83 Varanasi27 A.K. SIKRI ROHINTON FALI NARIMAN7 RANJAN GOGOI PRAFULLA C. PANT1 H.L. DATTU S.A. BOBDE1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income77 Section 143(3)75 Disallowance57 Section 14744 Section 14842 Section 14A36 Section 6834 Section 143(1)28 Deduction26 Section 153A

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

ITA/441/2003HC Delhi31 Jul 2013

disallowed. We do not think that the language of Sub-section (5) of Section 40A of the Act provides for or permits

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

Showing 1–20 of 7,677 · Page 1 of 384

...

20

Natural Justice13

5,55,50,685 IRFC(Tax Free)-6.70% 96,78,288 IRFC-7.18% 1.83,21,712 HUDCO-7.34% 1,83,50,000 HUDCO-8.51% 45,46,438 NHPC-8.18% 54,13,927 PFC-8.18% 98,71,812 Total 15,11,45,290 Detailed working of disallowance under section

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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.

5. Aggrieved by the above said sustaining of the disallowance the assessee preferred the Appeal in ITA No. 4796/Del/2017 and as against the restriction of the disallowance u/s 14A, deletion of disallowance of bad debts written off and deletion of disallowance of interest on Compulsory Convertible Debentures, the department has preferred Appeal in ITA No. 5202/Del/2017 on the grounds mentioned

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)

disallowed in terms of section 37(1) of the Act while computing the taxable income for the year under consideration. 2. Out of the aforesaid, the appellant claimed deduction aggregating to Rs.95,79,405 under section 80G of the Act in respect of the donations made to the following entities duly registered under sub- section (5

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

disallowance of Rs 7,92,643/- upheld is totally illegal and bad in law and may kindly be deleted. 5. That the CIT(A), in view of the facts and circumstances of the case, has grossly erred on facts and in law in upholding the addition/disallowance made by the AO of Rs 2,89,99,437/- under section

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

disallowance of Rs 7,92,643/- upheld is totally illegal and bad in law and may kindly be deleted. 5. That the CIT(A), in view of the facts and circumstances of the case, has grossly erred on facts and in law in upholding the addition/disallowance made by the AO of Rs 2,89,99,437/- under section

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

disallowance of Rs 7,92,643/- upheld is totally illegal and bad in law and may kindly be deleted. 5. That the CIT(A), in view of the facts and circumstances of the case, has grossly erred on facts and in law in upholding the addition/disallowance made by the AO of Rs 2,89,99,437/- under section

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

disallowance of Rs 7,92,643/- upheld is totally illegal and bad in law and may kindly be deleted. 5. That the CIT(A), in view of the facts and circumstances of the case, has grossly erred on facts and in law in upholding the addition/disallowance made by the AO of Rs 2,89,99,437/- under section

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE ENTERPRISES LTD.,, NEW DELHI

In the result, revenue’s appeal is dismissed and cross-objection

ITA 7552/DEL/2018[2014-15]Status: HeardITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia:Assessment Year: 2014-15 Deputy Commissioner Of Vs. M/S. Religare Enterprises Income-Tax, Circle-21(1), Ltd., 2Nd Floor, Rajlok New Delhi Building, 24-Nehru Place, New Delhi-110019 Pan :Aaacv5888N (Appellant) (Respondent)

Section 14A. Thus, he concluded that the entire interest expenses has to be disallowed. Accordingly, he disallowed an amount of Rs.28,63,13,621 being interest on CCDs in addition to the amount already disallowed by the assessee. The assessee contested the aforesaid disallowance before 5

DCIT, CIRCLE-24(2), NEW DELHI vs. STERLING AGRO INDS. LTD, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 584/DEL/2020[2016-17]Status: DisposedITAT Delhi22 Jul 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri C.M. Gargassessment Year: 2016-17 Dcit, Vs. Sterling Agro Inds. Ltd., 11Th Floor, Circle-24(2), New Delhi. Agarwal Cyber Plaza-Ii, Netaji Subhash Place, New Delhi. Pan: Aaacs2278R (Appellant) (Respondent) Assessee By : Shri Amit Sharma, Advocate Revenue By : Shri Sanjay Kumar, Cit-Dr Date Of Hearing : 05.07.2022 Date Of Pronouncement : 22.07.2022 Order Per C.M. Garg, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld.Cit(A)-8, New Delhi, Dated 27.11.2019, Relating To Assessment Year 2016.- 17. 2. The Sole Ground Of Appeal Raised By The Revenue In This Appeal Reads As Follows:- “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Erred In Deleting The Addition Made By The Ao On Account Of Disallowance Of Deduction U/S 80Ia Of The Income-Tax Act, 1961 Amounting To Rs.12,63,07,697/-.”

For Appellant: Shri Amit Sharma, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 5Section 801ASection 80I

disallow the claim made by the appellant u/s 80IA of the Act nor adjusted any notional depreciation/loss of previous years to set off against other income prior to initial assessment year. The ld.CIT(A) also considered the provisions of section 80IA of the Act in detail and held that 12 the provisions of sub-section (5

ACIT, CENTRAL CIRCLE-1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD, LUCKNOW

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4855/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

5(b) of the assessee’s appeal and ground no. 14 of Revenue’s appeal are dismissed. Deleting of Disallowance u/s.40A(3)-Hotel expenses and Shooting Charges of SITV:- 14. The Revenue in its appeal has assailed the deleting of addition of Rs.1,67,683/- u/s.40A(3) of the Act. The AO made disallowance of Rs.2,76,183/- u/s.40A

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4728/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

5(b) of the assessee’s appeal and ground no. 14 of Revenue’s appeal are dismissed. Deleting of Disallowance u/s.40A(3)-Hotel expenses and Shooting Charges of SITV:- 14. The Revenue in its appeal has assailed the deleting of addition of Rs.1,67,683/- u/s.40A(3) of the Act. The AO made disallowance of Rs.2,76,183/- u/s.40A

DCIT CENTRAL CIRCLE-01, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORPORATION LTD. , KOLKATA

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5793/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

5(b) of the assessee’s appeal and ground no. 14 of Revenue’s appeal are dismissed. Deleting of Disallowance u/s.40A(3)-Hotel expenses and Shooting Charges of SITV:- 14. The Revenue in its appeal has assailed the deleting of addition of Rs.1,67,683/- u/s.40A(3) of the Act. The AO made disallowance of Rs.2,76,183/- u/s.40A

ACIT, CENTRAL CIRCLE- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORPORATION, KOLKATA

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2369/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

5(b) of the assessee’s appeal and ground no. 14 of Revenue’s appeal are dismissed. Deleting of Disallowance u/s.40A(3)-Hotel expenses and Shooting Charges of SITV:- 14. The Revenue in its appeal has assailed the deleting of addition of Rs.1,67,683/- u/s.40A(3) of the Act. The AO made disallowance of Rs.2,76,183/- u/s.40A