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249 results for “disallowance”+ Section 201clear

Sorted by relevance

Mumbai1,559 Delhi1,261 Bangalore709 Chennai476 Kolkata443 Ahmedabad343 Hyderabad249 Jaipur219 Pune184 Cuttack142 Raipur133 Cochin117 Surat110 Chandigarh92 Indore63 Karnataka56 Visakhapatnam46 Rajkot44 Lucknow42 Amritsar34 Nagpur30 Panaji26 Jodhpur24 Guwahati18 Telangana16 Agra13 Ranchi11 Dehradun10 SC10 Patna8 Jabalpur8 Punjab & Haryana6 Kerala5 Allahabad5 Varanasi3 Rajasthan2 Calcutta2 Tripura1

Key Topics

Section 143(3)82 Disallowance75 Section 4071 Addition to Income62 Section 153A51 Deduction48 Section 13240 TDS31 Section 32A28 Section 80I

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

In the result, the appeal of the assessee is partly allowed

ITA 1179/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Section 142(1)Section 143(3)Section 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 41(1)Section 68

Section 201(1A) of the Act. 15. The A.O. disallowed interest paid under Section 201(1A) of the Act on TDS deducted

Showing 1–20 of 249 · Page 1 of 13

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NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 670/HYD/2023[2021-22]Status: DisposedITAT Hyderabad20 Nov 2025AY 2021-22

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri GSV Prasad, Anand Swaroop and S K Mohanty, CAsFor Respondent: : Smt. U. Mini Chandran, CIT(DR)

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 201Section 37(1)Section 40Section 44D

201(1A) of the Act of Rs.2,10,265/-, Disallowance of lead role expenditure of Rs.19,58,509/-, Disallowance of payment made to M/s. Antony Burchell of Rs. 3,08,08,089/-, Disallowance under section

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

ITA 457/HYD/2023[2019-20]Status: DisposedITAT Hyderabad12 Mar 2024AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri Sesha Srinivas, CIT-DR

Section 139Section 139(1)Section 143(1)Section 194CSection 201Section 201(1)Section 40Section 40a

disallowance u/s 40(a)(ia) cannot be made if the assessee is not deemed to be an assessee in default under the first proviso to section 201

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 732/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 731/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 677/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 647/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 730/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 646/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 645/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 244/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Dec 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

PALLAVI CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 649/HYD/2018[2014-15]Status: DisposedITAT Hyderabad31 Oct 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Pallavi Constructions Vs. Acit Hyderabad Circle 14(1) Pan:Aacfp1600M Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 26/10/2022 Date Of Pronouncement: 31/10/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.2.2018 Of The Learned Cit (A)-6, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Development Of Properties/Construction. It Filed Its Return Of Income On 30.11.2014 Declaring Total Income Of Rs.1,16,40,200/-. During The Course Of Assessment Proceedings, The Assessing Officer Observed From The Details Furnished By The Assessee That It Has Claimed An Amount Of Rs.2,72,36,046/- Towards “Bank Interest & Charges”. On Being Asked By The Assessing Officer To Submit The Page 1 Of 8

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Rohit Mujumdar, DR

Section 191Section 194A(3)(ii)Section 194A(3)(iii)Section 201Section 271(1)(c)Section 37(1)Section 40

section 201 of the Act, no disallowance should have been made. He submitted that given an opportunity, the assessee will

LAURUS LABS LIMITED,VISHAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 121/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Nov 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR

Section 14Section 14ASection 32ASection 35

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. LAURUS LABS LIMITED, VISAKHAPATNAM

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 201/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Nov 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR

Section 14Section 14ASection 32ASection 35

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. LAURUS LABS LIMITED, VISAKHAPATNAM

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 202/HYD/2024[2017-18]Status: DisposedITAT Hyderabad05 Nov 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR

Section 14Section 14ASection 32ASection 35

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. LAURUS LABS LIMITED, VISAKHAPATNAM

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

ITA 203/HYD/2024[2018-19]Status: DisposedITAT Hyderabad05 Nov 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Mohd Afzal, ARFor Respondent: Shri Sheetal Sarin, LD.DR

Section 14Section 14ASection 32ASection 35

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

RAMESH GELLI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1637/HYD/2018[2009-10]Status: DisposedITAT Hyderabad03 Apr 2019AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10 Ramesh Gelli, Vs. Acit, Hyderabad. Circle-6(1), Pan: Acgpg 2040 J Hyderabad. (Appellant) (Respondent) Assessee By: Sri P. Murali Mohana Rao Revenue By: Sri Kiran Katta, Dr Date Of Hearing: 25/03/2019 Date Of Pronouncement: 03/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

For Appellant: Sri P. Murali Mohana RaoFor Respondent: Sri Kiran Katta, DR

Section 139Section 201Section 201(1)Section 40

section 40(a)(ia) of the Act, assessee should be declared as ‘an assessee in default’ u/s 201(1) of the Act and since the Assessing Officer has failed to do so, no disallowance

ANALOGICS TECH INDIA LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed

ITA 247/HYD/2023[2018-19]Status: DisposedITAT Hyderabad08 Sept 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Shakeer Ahamed, Sr

Section 143(2)Section 143(3)Section 2(24)(x)Section 37Section 37(1)

disallowance under section 36(1)(va) of the Act. Accordingly, this ground of appeal is dismissed. 12. Ground No.2 Before us, ld.AR for the assessee submitted that the assessee had paid an amount of Rs.12,19,9361/- as interest on delayed payments of Tax Deducted at Source (TDS). The ld. AR further submitted that the interest paid on late

CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

Section 143(3)Section 37

disallowance ujs.40(a)(ia) of the Act cannot be made applicable. The appellant further submitted that as per the provisions of Section 40(a)(ia), if an assessee fails to deduct or pay tax then he should be assessed u/s.201(1) of the I.T. Act in terms of Chapter-XVII-B of the Act. Whereas in present case, the Assessing