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495 results for “disallowance”+ Section 94(4)clear

Sorted by relevance

Mumbai3,509Delhi2,829Bangalore1,016Chennai835Ahmedabad791Kolkata741Hyderabad495Jaipur475Pune455Indore330Surat288Chandigarh241Cochin154Visakhapatnam142Raipur134Rajkot112Cuttack102Lucknow80Amritsar62Nagpur55Guwahati45Calcutta42Karnataka42Allahabad40Agra31Telangana28Jodhpur27Patna23Panaji22Dehradun21SC17Ranchi17Jabalpur14Varanasi6Punjab & Haryana4Kerala3Rajasthan2Gauhati1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1

Key Topics

Section 143(3)112Addition to Income89Section 13263Search & Seizure57Section 153C50Section 153A46Disallowance42Section 37(1)38Section 153B30

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

Showing 1–20 of 495 · Page 1 of 25

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Deduction30
Section 10A24
Section 234A24

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

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

section 115JB of the Act. Learned CIT(A), however, in absence of any written submission, dismissed the ground raised before him. It is the submission on behalf of the assessee that, when the entire material was available before him, learned CIT(A) should have decided the issue on the basis of material available before him and should not have rejected

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

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

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

4: Disallowance of Rs.24,94,00,000 under section 40A(3) of the Act. 2) Grounds 5 to 7: Disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1632/HYD/2017[2010-11]Status: DisposedITAT Hyderabad05 Aug 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 10ASection 115Section 115JSection 251(1)(a)Section 37(1)Section 41(1)

4) of the Act. ITA Nos.1613 & 1632/Hyd/2017 Page 30 35. In this regard, reliance is also placed on the following decisions : * Motorola India Electronics (P) Ltd (2014) 265 CTR 94 (Karnataka) * Riviera Home Furnishing (2016) 65 taxmann.com 287 (Delhi) (Refer page 693 to 698 of Legal Paper Book) * Hrithik Exports (P) Ltd. (IT Appeal No.219 of 2014 dated 13 November

NETCRACKER TECHNOLOGY SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 730/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad03 Dec 2025

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92C(3)

94 days in accordance with the Advance Pricing Agreement signed for previous years. 7 On the facts and circumstances of the case and contrary to law, the addition made by the L.d. AO/Ld. TPO with respect to interest on outstanding receivables is untenable and be deleted since the addition has been made by computing interest on an invoice-to-invoice

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

ITA 1515/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

section 80IA. The AO, therefore, disallowed the claim of deduction to the tune 4 Tracks & Towers Infratech Pvt.Ltd. (Part IX) of Rs. 12,60,23,062/- under 80IA of the Act claimed in the revised return and made addition of the same to the total income of the assessee. 6. The AO further made addition

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

ITA 1514/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

section 80IA. The AO, therefore, disallowed the claim of deduction to the tune 4 Tracks & Towers Infratech Pvt.Ltd. (Part IX) of Rs. 12,60,23,062/- under 80IA of the Act claimed in the revised return and made addition of the same to the total income of the assessee. 6. The AO further made addition

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 682/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

94,32,582/- by making additions towards disallowance of finance charges and disallowance under Section 14A of the Act. 22. On appeal, the ld. CIT(A) for the reasons stated in their order dated 18.09.2020 had confirmed the addition made towards disallowance of finance charges to an extent of Rs.54,95,788/-, however, deleted the addition made under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 683/HYD/2020[2016-17]Status: DisposedITAT Hyderabad04 Sept 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

94,32,582/- by making additions towards disallowance of finance charges and disallowance under Section 14A of the Act. 22. On appeal, the ld. CIT(A) for the reasons stated in their order dated 18.09.2020 had confirmed the addition made towards disallowance of finance charges to an extent of Rs.54,95,788/-, however, deleted the addition made under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 684/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

94,32,582/- by making additions towards disallowance of finance charges and disallowance under Section 14A of the Act. 22. On appeal, the ld. CIT(A) for the reasons stated in their order dated 18.09.2020 had confirmed the addition made towards disallowance of finance charges to an extent of Rs.54,95,788/-, however, deleted the addition made under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 685/HYD/2020[2018-19]Status: DisposedITAT Hyderabad04 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

94,32,582/- by making additions towards disallowance of finance charges and disallowance under Section 14A of the Act. 22. On appeal, the ld. CIT(A) for the reasons stated in their order dated 18.09.2020 had confirmed the addition made towards disallowance of finance charges to an extent of Rs.54,95,788/-, however, deleted the addition made under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 681/HYD/2020[2012-13]Status: DisposedITAT Hyderabad04 Sept 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

94,32,582/- by making additions towards disallowance of finance charges and disallowance under Section 14A of the Act. 22. On appeal, the ld. CIT(A) for the reasons stated in their order dated 18.09.2020 had confirmed the addition made towards disallowance of finance charges to an extent of Rs.54,95,788/-, however, deleted the addition made under Section

INCOME TAX OFFICER, WARD-1(3), HYDERABAD vs. BHAGYANAGAR INDIA LIMITED , SECUNDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1200/HYD/2019[2016-17]Status: DisposedITAT Hyderabad08 Aug 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1200/Hyd/2019 (निर्धारण वर्ा/Assessment Year:2016-17) Income Tax Officer, M/S. Bhagyanagar India Ward-1(3), Hyderabad. Vs. Limited, Hyderabad. Pan:Aaacb8963C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.C. Devdas, C.A. रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 24/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Hyderabad (“Ld. Cit(A)”), Dated 16.05.2019 For The A.Y. 2016-17. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Narender Kumar Naik
Section 115JSection 143(2)Section 143(3)Section 14ASection 37(1)Section 80

disallowed u/s. 14A. 4. The Ld. CIT(A) erred in deleting the addition of Rs.2,29,94,090/- without verifying the merits of issue basing on the fact that similar claim in earlier years was allowed by the A.O.” 3. The brief facts of the case are that, Bhagyanagar India Limited (“the assessee”) is a company engaged in the business