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1,285 results for “disallowance”+ Section 87clear

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Key Topics

Addition to Income61Section 14735Section 143(3)30Disallowance29Section 6824Section 14A23Section 14823Deduction19Section 43B17Section 263

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

87,60,935/- (after allowing depreciation at the rate of 25%) made by the AO on account of disallowance of royalty and Technical Fee Guidance. 17. Whether, on the facts and circumstances of the case the Ld. CIT(A) has erred in deleting the disallowance of expenditure Rs. 67,40,312/- incurred under the head of ‘Corporate Social Responsibility

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

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

Showing 1–20 of 1,285 · Page 1 of 65

...
15
Section 153A15
Reopening of Assessment14
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

disallowance under section 14A of the Act cannot exceed the actual exempt dividend income. 2. Each of the aforesaid contentions are elaborated hereunder: Re (a): Amendment in section 14A - prospective and not retrospective 3. Kind attention is, at the outset, invited to the provisions of section 14A of the Act, as amended by the Finance Act, 2022, w.e.f

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

87,325 Less: Suo motu disallowance by appellant/assessee 7,79,063 DISALLOWANCE 1,56,08,262 4.2. The appellant/assessee carried the order, passed by the AO, in appeal to the CIT(A). The CIT(A), vide order dated 30.07.2013, partly allowed the appeal preferred by the appellant/assessee. The net result was that, while CIT(A) sustained the disallowance ordered

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

ITA/215/2020HC Delhi05 Jul 2021
For Appellant: -.................................................................... 8For Respondent: - .................................................................. 10
Section 10BSection 143(3)Section 14ASection 254Section 35D

87,325 Less: Suo motu disallowance by appellant/assessee 7,79,063 DISALLOWANCE 1,56,08,262 4.2. The appellant/assessee carried the order, passed by the AO, in appeal to the CIT(A). The CIT(A), vide order dated 30.07.2013, partly allowed the appeal preferred by the appellant/assessee. The net result was that, while CIT(A) sustained the disallowance ordered

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

87,325 Less: Suo motu disallowance by appellant/assessee 7,79,063 DISALLOWANCE 1,56,08,262 4.2. The appellant/assessee carried the order, passed by the AO, in appeal to the CIT(A). The CIT(A), vide order dated 30.07.2013, partly allowed the appeal preferred by the appellant/assessee. The net result was that, while CIT(A) sustained the disallowance ordered

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD.,, NEW DELHI

Appeal is allowed for statistical

ITA 2863/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

87,3357/- on account of disallowance u/s 14A of the Act made while calculating Book Profit u/s 115JB of the Act by ignoring the fact that clause (f) of Explanation 1 to section

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, CIRCLE-18(2), NEW DELHI

Appeal is allowed for statistical

ITA 2890/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

87,3357/- on account of disallowance u/s 14A of the Act made while calculating Book Profit u/s 115JB of the Act by ignoring the fact that clause (f) of Explanation 1 to section

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD.,, NEW DELHI

Appeal is allowed for statistical

ITA 2862/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

87,3357/- on account of disallowance u/s 14A of the Act made while calculating Book Profit u/s 115JB of the Act by ignoring the fact that clause (f) of Explanation 1 to section

NIIT TECHNOLOGIES LTD.,,NEW DELHI vs. ACIT, CIRCLE-18(2), NEW DELHI

Appeal is allowed for statistical

ITA 2889/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

87,3357/- on account of disallowance u/s 14A of the Act made while calculating Book Profit u/s 115JB of the Act by ignoring the fact that clause (f) of Explanation 1 to section

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/683/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/805/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/217/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/702/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/687/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/932/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/112/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance under section 14A, is set aside and the matter is restored to the file of the assessing officer who is to follow the steps outlined in paragraph 42 above. ITA No.217/2009 [CIT v. AKM Systems Pvt Ltd](AY 2001-02) The assessee company received dividend of Rs 81,87