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1,097 results for “disallowance”+ Section 56(2)(x)clear

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Key Topics

Addition to Income54Section 143(3)39Disallowance37Section 153A25Section 14724Section 69A22Deduction22Section 92C21Section 14320Section 43B

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 6453/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Mar 2019AY 2013-14

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

For Appellant: Shri Salil Aggarwal, Advocate
Section 143(3)Section 56(2)(viib)

x 2,40,83,333). Argument placed on behalf of the Appellant: 11. Before us, Ld. Counsel for the assessee Shri Salil Agarwal after narrating the entire facts and issues involved and giving the various chronology of events as to when the share application money was received in the earlier years and the date on which the shares were allotted

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Showing 1–20 of 1,097 · Page 1 of 55

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Section 36(1)(va)18
Search & Seizure18
ITA 6454/DEL/2018[2014-15]Status: Disposed
ITAT Delhi
15 Mar 2019
AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

For Appellant: Shri Salil Aggarwal, Advocate
Section 143(3)Section 56(2)(viib)

x 2,40,83,333). Argument placed on behalf of the Appellant: 11. Before us, Ld. Counsel for the assessee Shri Salil Agarwal after narrating the entire facts and issues involved and giving the various chronology of events as to when the share application money was received in the earlier years and the date on which the shares were allotted

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2846/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Jul 2024AY 2019-20

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2635/DEL/2022[2020-21]Status: DisposedITAT Delhi02 Jul 2024AY 2020-21

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2633/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2845/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2634/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Jul 2024AY 2019-20

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2632/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2844/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

x. M/s. Radiant - 18,59,83,259 - - Overseas xi. M/s. Royal Traders - 5,46,17,922 - - xii. M/s. Dev Infocom - 36,20,77,917 81,21,89,115 - ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. (P) Ltd. xiii. M/s. At Your Door - 2,13,75,600 - - Step Services (P) Ltd. xiv. M/s. Rudrani Multi - 2,13,75,600 - - Trade

ABHIRVEY PROJECTS PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-1(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 9400/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Dec 2022AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Mohit Gupta, CAFor Respondent: Shri Bhagwati Charan, Sr.DR
Section 143(3)Section 56(2)(viib)

X Rs. 40.40 (diff. of Rs. 50 and Rs. 9.60). The disallowance u/s 56(2)(viib) of the Income Tax Act of Rs. 1,27,26,000/-. 4. Appeal preferred to the Ld. CIT(A) was dismissed by way of impugned order. Hence, the assessee is before in this appeal stating that the AO is not justified in rejecting

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance

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

x 31.79%. 13.1. The contention of the assessee is that the terms agreed between the group concerns could not have been re-written by the Revenue. No disallowance of advertisement expenses could have been made in the hands of the assessee and even if some indirect benefits have occured to the third party. In support of the submission, the reliance