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1,256 results for “disallowance”+ Section 94(7)clear

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Key Topics

Addition to Income65 Section 115J46 Section 14739 Section 143(3)37 Section 14829 Deduction28 Disallowance27 Section 14A25 Section 153A18 Reassessment

THE COMMISSIONER OF INCOME TAX III vs. SHAMBHU MERCANTILE LTD.

The appeal is dismissed

ITA - 49 / 2009HC Delhi10 Feb 2009

Section 10(34)Section 143(2)Section 94Section 94(7)

disallowance in view of the provisions of Section 94(7) of the Income Tax Act, 1961 (hereinafter referred to as the ?Act?). 1.1 In order

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

Showing 1–20 of 1,256 · Page 1 of 63

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15

Reopening of Assessment12

Section 14ASection 2(22)(e)Section 40Section 40a

94,045 given to dealers on sales invoice at the time of sale while alleging that the same was based on achievement of turnover targets which represented commission on which TDS under section 194H was liable to be deducted. CIT(A): The CIT(A) deleted the disallowance made by the assessing officer by relying on the order passed

M/S. JAY BHARAT MARUTI LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed

ITA 2180/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2005-06 & Assessment Year: 2006-07 Acit, Vs. M/S. Jay Bharat Maruti Ltd., Circle-4(1), 601, Hemkunt Chamber, New Delhi 89-Nehru Place, New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & C.O. No.113/Del/2012 [Arising Out Of Ita No.908/Del/2012] Assessment Year: 2005-06 & C.O. No.114/Del/2012 [Arising Out Of Ita No.909/Del/2012] Assessment Year: 2006-07 M/S. Jay Bharat Maruti Ltd., Vs. Acit, 601, Hemkunt Chamber, Circle-4(1), 89-Nehru Place, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & Assessment Year: 2005-06 M/S. Jay Bharat Maruti Ltd., Vs. Acit, Neel House, Lado Sarai, Circle-4(1), Opp. Qutab Minar, Mehrauli, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent)

Section 143(3)Section 147

disallowed the claim by invoking the provisions of section 94(7) of the Act. Undisputedly, section 94(7)(b) and section

M/S. JAY BHARAT MARUTI LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed

ITA 4672/DEL/2011[2005-06]Status: DisposedITAT Delhi29 Nov 2022AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2005-06 & Assessment Year: 2006-07 Acit, Vs. M/S. Jay Bharat Maruti Ltd., Circle-4(1), 601, Hemkunt Chamber, New Delhi 89-Nehru Place, New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & C.O. No.113/Del/2012 [Arising Out Of Ita No.908/Del/2012] Assessment Year: 2005-06 & C.O. No.114/Del/2012 [Arising Out Of Ita No.909/Del/2012] Assessment Year: 2006-07 M/S. Jay Bharat Maruti Ltd., Vs. Acit, 601, Hemkunt Chamber, Circle-4(1), 89-Nehru Place, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & Assessment Year: 2005-06 M/S. Jay Bharat Maruti Ltd., Vs. Acit, Neel House, Lado Sarai, Circle-4(1), Opp. Qutab Minar, Mehrauli, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent)

Section 143(3)Section 147

disallowed the claim by invoking the provisions of section 94(7) of the Act. Undisputedly, section 94(7)(b) and section

DCIT, NEW DELHI vs. M/S. JAY BHARAT MARUTI LTD., NEW DELHI

In the result, the appeal is allowed

ITA 1885/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2005-06 & Assessment Year: 2006-07 Acit, Vs. M/S. Jay Bharat Maruti Ltd., Circle-4(1), 601, Hemkunt Chamber, New Delhi 89-Nehru Place, New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & C.O. No.113/Del/2012 [Arising Out Of Ita No.908/Del/2012] Assessment Year: 2005-06 & C.O. No.114/Del/2012 [Arising Out Of Ita No.909/Del/2012] Assessment Year: 2006-07 M/S. Jay Bharat Maruti Ltd., Vs. Acit, 601, Hemkunt Chamber, Circle-4(1), 89-Nehru Place, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & Assessment Year: 2005-06 M/S. Jay Bharat Maruti Ltd., Vs. Acit, Neel House, Lado Sarai, Circle-4(1), Opp. Qutab Minar, Mehrauli, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent)

Section 143(3)Section 147

disallowed the claim by invoking the provisions of section 94(7) of the Act. Undisputedly, section 94(7)(b) and section

ACIT, NEW DELHI vs. M/S. JAY BHARAT MARUTI LTD., NEW DELHI

In the result, the appeal is allowed

ITA 909/DEL/2012[2006-07]Status: DisposedITAT Delhi29 Nov 2022AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2005-06 & Assessment Year: 2006-07 Acit, Vs. M/S. Jay Bharat Maruti Ltd., Circle-4(1), 601, Hemkunt Chamber, New Delhi 89-Nehru Place, New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & C.O. No.113/Del/2012 [Arising Out Of Ita No.908/Del/2012] Assessment Year: 2005-06 & C.O. No.114/Del/2012 [Arising Out Of Ita No.909/Del/2012] Assessment Year: 2006-07 M/S. Jay Bharat Maruti Ltd., Vs. Acit, 601, Hemkunt Chamber, Circle-4(1), 89-Nehru Place, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & Assessment Year: 2005-06 M/S. Jay Bharat Maruti Ltd., Vs. Acit, Neel House, Lado Sarai, Circle-4(1), Opp. Qutab Minar, Mehrauli, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent)

Section 143(3)Section 147

disallowed the claim by invoking the provisions of section 94(7) of the Act. Undisputedly, section 94(7)(b) and section

ACIT, NEW DELHI vs. M/S. JAY BHARAT MARUTI LTD., NEW DELHI

In the result, the appeal is allowed

ITA 908/DEL/2012[2005-06]Status: DisposedITAT Delhi29 Nov 2022AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2005-06 & Assessment Year: 2006-07 Acit, Vs. M/S. Jay Bharat Maruti Ltd., Circle-4(1), 601, Hemkunt Chamber, New Delhi 89-Nehru Place, New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & C.O. No.113/Del/2012 [Arising Out Of Ita No.908/Del/2012] Assessment Year: 2005-06 & C.O. No.114/Del/2012 [Arising Out Of Ita No.909/Del/2012] Assessment Year: 2006-07 M/S. Jay Bharat Maruti Ltd., Vs. Acit, 601, Hemkunt Chamber, Circle-4(1), 89-Nehru Place, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent) & Assessment Year: 2005-06 M/S. Jay Bharat Maruti Ltd., Vs. Acit, Neel House, Lado Sarai, Circle-4(1), Opp. Qutab Minar, Mehrauli, New Delhi New Delhi Pan :Aaacj2021K (Appellant) (Respondent)

Section 143(3)Section 147

disallowed the claim by invoking the provisions of section 94(7) of the Act. Undisputedly, section 94(7)(b) and section

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

7 Submissions on behalf of the appellant/assessee: -.................................................................... 8 Submissions advanced on behalf of the revenue: - .................................................................. 10 Analysis and reasons: - ............................................................................................................ 10 Deduction claimed under Section 35DD: - .......................................................................... 11 Disallowance under Section 14A of the Act: - ..................................................................... 16 Commuted/discounted one-time lease rent: - ....................................................................... 25 Conclusion: - ............................................................................................................................ 33 2021:DHC:1941-DB ITA 213-215/2020 Page 2 of 33 Preface: - 1. The above-captioned appeals

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

7 Submissions on behalf of the appellant/assessee: -.................................................................... 8 Submissions advanced on behalf of the revenue: - .................................................................. 10 Analysis and reasons: - ............................................................................................................ 10 Deduction claimed under Section 35DD: - .......................................................................... 11 Disallowance under Section 14A of the Act: - ..................................................................... 16 Commuted/discounted one-time lease rent: - ....................................................................... 25 Conclusion: - ............................................................................................................................ 33 2021:DHC:1941-DB ITA 213-215/2020 Page 2 of 33 Preface: - 1. The above-captioned appeals

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

7 Submissions on behalf of the appellant/assessee: -.................................................................... 8 Submissions advanced on behalf of the revenue: - .................................................................. 10 Analysis and reasons: - ............................................................................................................ 10 Deduction claimed under Section 35DD: - .......................................................................... 11 Disallowance under Section 14A of the Act: - ..................................................................... 16 Commuted/discounted one-time lease rent: - ....................................................................... 25 Conclusion: - ............................................................................................................................ 33 2021:DHC:1941-DB ITA 213-215/2020 Page 2 of 33 Preface: - 1. The above-captioned appeals

CROSSLINK FINLEASE PVT. LTD.,NEW DELHI vs. ITO WARD - 6(4), NEW DELHI

In the result, the appeal is partly allowed for statistical

ITA 6267/DEL/2019[2009-10]Status: DisposedITAT Delhi27 Oct 2022AY 2009-10

Bench: Shri Saktijit Deyassessment Year: 2009-10 M/S. Cross Links Finlease Vs. Income Tax Officer, Pvt. Ltd. , Ward-6(4), B-1, Kalindi Colony, New Delhi New Delhi Pan :Aabcc3727A (Appellant) (Respondent)

Section 143(1)Section 147Section 14ASection 94(7)

disallowance of Rs.28,58,113/- under section 94(7) of the Act on the reasoning that the long term capital

VIC ENTERPRISES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE 26(2), NEW DELHI

In the result, all the issues raised in the captioned appeals are decided

ITA 3417/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Aug 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

Disallowance of loss of Rs.997988 (AY 2010-11) and Rs.59577 (AY 2011-12) with reference to Section 94(7)/94(8) of the Act. c) Disallowance

VIC ENTERPRISES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE 26(2), NEW DELHI

In the result, all the issues raised in the captioned appeals are decided

ITA 3416/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

Disallowance of loss of Rs.997988 (AY 2010-11) and Rs.59577 (AY 2011-12) with reference to Section 94(7)/94(8) of the Act. c) Disallowance

VIC ENTERPRISES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE 26(2), NEW DELHI

In the result, all the issues raised in the captioned appeals are decided

ITA 3418/DEL/2019[2011-12]Status: DisposedITAT Delhi31 Aug 2022AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

Disallowance of loss of Rs.997988 (AY 2010-11) and Rs.59577 (AY 2011-12) with reference to Section 94(7)/94(8) of the Act. c) Disallowance

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

7 of the Revenue is in respect of ad-hoc disallowance on purchase of Sandalwood oil. The said issue in Ground No. 7 has been already decided by Co-ordinate Bench of this Tribunal in assessees’ own case (supra) wherein it is held as under:- “ 42. Ground number 14 is with respect to the ad hoc disallowance is on purchase

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

disallowance as rightly been made by lower authorities. 117. We have carefully considered rival contentions and perused orders of lower authority. Appellant has procured silver for from third-party vendors and transferred to eligible units at actual cost comprising procurement cost, processing cost, freight expenses et cetera on FIFO basis. Whereas learned assessing officer has taken average sale cost rate

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)

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

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

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 115JB(2) of the Act, introduced by Finance Act 2006 is applicable to the assessee for the year under consideration ? 5. The appellant craves leave for reserving the right to amend, modify

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

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 115JB(2) of the Act, introduced by Finance Act 2006 is applicable to the assessee for the year under consideration ? 5. The appellant craves leave for reserving the right to amend, modify

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

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 115JB(2) of the Act, introduced by Finance Act 2006 is applicable to the assessee for the year under consideration ? 5. The appellant craves leave for reserving the right to amend, modify