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7,664 results for “disallowance”+ Section 5(2)clear

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Key Topics

Section 143(3)76Addition to Income73Disallowance55Section 14744Section 143(1)37Section 14836Section 14A34Section 6832Section 26332Deduction

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

5,72,619 Other additions/disallowances Addition w.r.t. to expenditure incurred on in-house 12,01,42,780 scientific research under section 35(2AB) of the Act Disallowance w.r.t. deduction claimed under section 638,13,601 80G of the Act on account of donations given Addition w.r.t. difference in Duty Drawback 2

Showing 1–20 of 7,664 · Page 1 of 384

...
30
Section 1129
Exemption14

ACIT CC-14, DELHI vs. DELHI SPOT BULLION TRADING CO. PVT. LTD. , DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1965/DEL/2021[2017-18]Status: DisposedITAT Delhi23 Apr 2024AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Anuj Jain, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)

disallowance. In the second paragraph above, the Assessing Officer has alternatively applied Section 69C. Section 69C is also for unexplained expenditure. Admittedly, there is no question of any unexplained expenditure in the case under appeal before us and therefore, Section 69C is also not applicable. 9. Further, we find the stand of the Assessing Officer to be contradictory

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

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

ITA 5505/DEL/2017[2013-2014]Status: DisposedITAT Delhi23 Dec 2025AY 2013-2014

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

SAHARA INDIA,KOLKATA vs. DCIT, NEW DELHI

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

ITA 1977/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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 4731/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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

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

ITA 5504/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

DCIT, NEW DELHI vs. M/S. SAHARA INDIA COMMERCIAL CORPORATION LTD., KOLKATA

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

ITA 2620/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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 1893/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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

SAHARA INDIA COMMERCIAL CORPN. LTD.,KOLKATA vs. ACIT, NEW DELHI

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

ITA 2795/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2025AY 2011-12

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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

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

ITA 5534/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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 4729/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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 4730/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

COBOL TECHNOLOGIES P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

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

ITA 5505/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2025AY 2014-15

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

M/S YUM RESTAURANTS (INDIA) PVT. LTD.,,GURGAON vs. ITO, NEW DELHI

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

ITA 2369/DEL/2016[1999-00]Status: DisposedITAT Delhi11 Feb 2025AY 1999-00

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

MEHRUNNISAN SHERWANI,OKHLA vs. INCOME TAX OFFICER W 28(1), DELHI

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

ITA 4728/DEL/2024[2012-2013]Status: DisposedITAT Delhi06 Jan 2025AY 2012-2013

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)

Section 142

2, 3 & 11 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 12 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 5 -- Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 13 Sahara Shahar Project

KUSUM DUBE,NEW DELHI vs. ITO, WARD- 2(3), GURGAON

The appeal of the assessee is allowed

ITA 7444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015- 16. 2. The brief facts leading to the case are that the assessee filed its return of income on 26.07.2015 declaring total income of Rs.66,070/- at Dibrugarh. The case was selected for scrutiny under CASS and notice under Section 143(2) was issued