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1,454 results for “disallowance”+ Section 88clear

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Key Topics

Addition to Income71Section 143(3)50Disallowance46Deduction35Section 26327Section 43B26Section 153A24Section 14A20Section 6819Section 153C

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. 4,74,88

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

Showing 1–20 of 1,454 · Page 1 of 73

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18
Section 14717
Transfer Pricing12

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. 4,74,88

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. 4,74,88

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. 4,74,88

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

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

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1570/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Jan 2024AY 2012-13

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2200/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jan 2024AY 2014-15

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2199/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jan 2024AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2198/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Jan 2024AY 2012-13

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1571/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jan 2024AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 2197/DEL/2018[2011-12]Status: DisposedITAT Delhi25 Jan 2024AY 2011-12

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1569/DEL/2018[2011-12]Status: DisposedITAT Delhi25 Jan 2024AY 2011-12

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

ITA 1572/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jan 2024AY 2014-15

Bench: N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri T. James Singson, CIT,DR
Section 115JSection 14ASection 801BSection 80I

88,66,49,517/- under MAT provisions. The case was taken up for scrutiny. Notices under section 143(2) and 142(1) along with questionnaire were issued. In response requisite information/details were filed. The Ld. Assessing Officer (“AO”) completed the assessment on 31.03.2016 under section 153A r.w. section 143(3) of the Act making certain additions / disallowances

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent

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

88,86,12,175/-. 11 ITA Nos. 4796/Del/2017 & ors. M/s Religare Finvest Ltd. Vs. DCIT 4. Aggrieved by the assessment order dated 31/03/2015, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 19/05/2017, upheld the disallowance made by the A.O. to the extent