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3,187 results for “disallowance”+ Section 74clear

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Key Topics

Addition to Income79Section 143(3)55Disallowance40Section 14731Deduction25Section 153A21Section 69A18Section 10A16Search & Seizure16Section 14A

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

disallowance under section 40(a)(ia) of the Act. Page 38 of 59 xxi. Insofar as the balance payment of Rs.458,74

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Showing 1–20 of 3,187 · Page 1 of 160

...
15
Section 6815
Section 271(1)(c)14

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

section 10(34)/l 0(35)/l 0(15)(iv)(h) of the Act: Source Name of securities Amount 35 Detail of dividend exempt u/s 10(34)/10(35) Mutual Fund IDFC Arbitage Fund dividend 68,74,941 (Direct plan) 68,74,941 Birla Sunlife Cash Plus-Daily 44,987 Dividend- Direct Plan Reinvestment Shares

RELIGARE FINVEST LTD,NEW DELHI vs. ADDL.CIY, RANGE-21, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

ITA 1947/DEL/2018[2007-08]Status: DisposedITAT Delhi24 Aug 2020AY 2007-08

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

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

section 14A to the extent of the exempted income. Following the finding of the Hon’ble Delhi High Court in the case of Joint Stock Investment Ltd. (supra), The Ld CIT(A) has restricted the disallowance u/s 14A of the Act in the case of the assessee to the extent of excepted income. In the facts and circumstances

M/S RELIGARE FINVEST LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

ITA 6474/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Aug 2020AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

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

section 14A to the extent of the exempted income. Following the finding of the Hon’ble Delhi High Court in the case of Joint Stock Investment Ltd. (supra), The Ld CIT(A) has restricted the disallowance u/s 14A of the Act in the case of the assessee to the extent of excepted income. In the facts and circumstances

ACIT,, NEW DELHI vs. M/S RELIGARE FINVEST LTD.,, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

ITA 5872/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Aug 2020AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

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

section 14A to the extent of the exempted income. Following the finding of the Hon’ble Delhi High Court in the case of Joint Stock Investment Ltd. (supra), The Ld CIT(A) has restricted the disallowance u/s 14A of the Act in the case of the assessee to the extent of excepted income. In the facts and circumstances

ACIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

ITA 2364/DEL/2018[2007-08]Status: DisposedITAT Delhi24 Aug 2020AY 2007-08

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

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

section 14A to the extent of the exempted income. Following the finding of the Hon’ble Delhi High Court in the case of Joint Stock Investment Ltd. (supra), The Ld CIT(A) has restricted the disallowance u/s 14A of the Act in the case of the assessee to the extent of excepted income. In the facts and circumstances

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

section 14A. 31.4 Dissatisfied the Revenue is in appeal challenging the deletion of the impugned disallowances in both the AY(s). 32. We have heard the Ld. Representative of the parties and perused the records. We observe that in AY 2010-11 against the deletion of disallowance of Rs. 4,74

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

section 14A. 31.4 Dissatisfied the Revenue is in appeal challenging the deletion of the impugned disallowances in both the AY(s). 32. We have heard the Ld. Representative of the parties and perused the records. We observe that in AY 2010-11 against the deletion of disallowance of Rs. 4,74

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

section 14A. 31.4 Dissatisfied the Revenue is in appeal challenging the deletion of the impugned disallowances in both the AY(s). 32. We have heard the Ld. Representative of the parties and perused the records. We observe that in AY 2010-11 against the deletion of disallowance of Rs. 4,74

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

section 14A. 31.4 Dissatisfied the Revenue is in appeal challenging the deletion of the impugned disallowances in both the AY(s). 32. We have heard the Ld. Representative of the parties and perused the records. We observe that in AY 2010-11 against the deletion of disallowance of Rs. 4,74

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

disallowing expenditure of Rs. 36,88,02,598 incurred towards quarterly target and turnover discount and trade discount of Rs. 27,74,47,608 given to the dealers/customers on the ground that the assessee failed to deducted tax at source there from under section

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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.

Section 14A

section 14A of the Income Tax Act, 1961 (“the Act”) [restricted to dividend income] as against suo-motu disallowance of Rs. 74

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

section 14A of the Act cannot be made in the absence of any exempt income. In coming to the said 19 ITA No. 7552 & CO. 27/Del./2018 conclusion, the Hon’ble Court observed as under [refer pages 56-62 of CLPB II]: “13. We are confused about the stand taken by the appellant-Revenue. Thus, we had asked senior standing

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

disallowing deduction under section 80IC of the Act, aggregating to Rs. 270,74,38,681/- (restricted to Rs. NIL), on the ground