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6,793 results for “disallowance”+ Section 8clear

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Key Topics

Section 143(3)67 Addition to Income65 Section 6856 Section 26353 Disallowance39 Section 153A36 Section 14830 Section 14725 Section 143(2)25 Section 250

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYALPAL LTD., NEW DELHI

ITA 1977/DEL/2020[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1977/Del/2020 (A.Y 2014-15)

For Respondent: Shri Vivek Verma

Section 132Section 142Section 144C(4)Section 153ASection 80Section 801BSection 80I

disallowance of deduction u/s 80IB/IC by applying provisions of Section 80IB/IC by applying provisions of Section 80IA(8) in respect

Showing 1–20 of 6,793 · Page 1 of 340

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Search & Seizure15

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

8,63,00,000/- relating to payment received on behalf of M/s Hero Honda Fincorp Ltd. Deemed as dividend under section 2(22)(e) of the Act since the payment (i.e. advances) were not given in the ordinary course of business? 10. Whether, on the facts and circumstances of the case the Ld. CIT(A) has erred in deleting

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYAPAL LTD., NEW DELHI

ITA 1976/DEL/2020[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1976/Del/2020 (A.Y 2013-14)

For Respondent: Shri Vivek Verma

Section 144C(4)Section 80Section 801BSection 80I

Section 80IA (8) in respect of transferred from Silverfoil Division. The Co-ordinate Bench of the Tribunal in Assessee’s own case for Assessment Year 2012-13 while dealing with the very same issue has held as under:-- “29. The ground number 8 of the appeal is with respect to the disallowance

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 36(1)(viii) of the Income Tax Act 1961. 7. That the disallowance of Rs. 1,76,16,528/- is illegal and bad in law and the CIT(A) has erred in not deleting the same. 8

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 36(1)(viii) of the Income Tax Act 1961. 7. That the disallowance of Rs. 1,76,16,528/- is illegal and bad in law and the CIT(A) has erred in not deleting the same. 8

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 36(1)(viii) of the Income Tax Act 1961. 7. That the disallowance of Rs. 1,76,16,528/- is illegal and bad in law and the CIT(A) has erred in not deleting the same. 8

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 36(1)(viii) of the Income Tax Act 1961. 7. That the disallowance of Rs. 1,76,16,528/- is illegal and bad in law and the CIT(A) has erred in not deleting the same. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

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.

disallowance under section 14A of the Act by invoking provisions of Rule 8D of the Income Tax Rules, 1962 (‘the Rules’) without appreciating that conditions precedent for applying provisions of the said Rule as contained in sub-sections (2) and (3) of that section were not satisfied. 8

ACIT, NEW DELHI vs. M/S. INDIA BULLS POWER LTD., NEW DELHI

The appeals are dismissed in regard to the first question

ITA 2013/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jan 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraasstt. Year: 2011-12 Acit, Vs. India Bulls Power Ltd. (Now Known Circle-21(1), As Rattan India Power Ltd.) New Delhi. 5Th Floor, Tower-B, Worldmark-1, Aerocity, New Delhi- 110 037 Pan Aalcs2063D (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR

Section 10Section 143(3)Section 14ASection 154

disallowance of Rs. 8,89,763/- under section 14A of the Act. The assessee’s working of disallowance 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 cannot exceed the exempt income earned during the year, however, considering the fact that the assessee suo motu has disallowed an amount of Rs.193,75,05,498, learned Commissioner (Appeals) restricted the disallowance to that amount by deleting the additional disallowance made by the assessing officer. 8

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

disallowing the deduction claimed u/s 80IB of the Act\nand the contributions towards PF & ESI in respect of employees u/s\n36(1)(va) of the Act. The assessee filed an appeal before the Ld.\nCIT(Appeals) challenging the intimation u/s 143(1) and the\ndisallowances made therein and the Ld. CIT(A) by order dated\n26.05.2023 upheld the claim made

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)

Disallowance under Section 37(1) [Page 42, Para 8.2]: The Ld. CIT(A) noted that CSR expenditure is a mandatory statutory obligation under Section 135 of the Companies Act, 2013 and cannot be considered as business expenditure under Section 37(1) of the Income Tax Act, 1961. This position is Page 8

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/214/2020HC Delhi05 Jul 2021

For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10

Section 10BSection 143(3)Section 14ASection 254Section 35D

8 Submissions advanced on behalf of the revenue: - .................................................................. 10 Analysis and reasons: - ............................................................................................................ 10 Deduction claimed under Section 35DD: - .......................................................................... 11 Disallowance

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/213/2020HC Delhi05 Jul 2021

For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10

Section 10BSection 143(3)Section 14ASection 254Section 35D

8 Submissions advanced on behalf of the revenue: - .................................................................. 10 Analysis and reasons: - ............................................................................................................ 10 Deduction claimed under Section 35DD: - .......................................................................... 11 Disallowance