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8 results for “disallowance”+ Section 10Aclear

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Key Topics

Section 14A17 Section 143(3)14 Section 10A10 Section 1110 Section 2639 Section 1478 Section 108 Section 139(1)6 Addition to Income5 Disallowance

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs

Section 143(3)Section 14ASection 14A(2)Section 154Section 263

Section 10A, 10AA) iii. Disallowance u/s 40A(7) (Gratuity provision).” 6. On perusal of assessment records, it was observed by the Ld PCIT

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

4

ITA 1654/CHNY/2011[2007-08]Status: DisposedITAT Indore06 Oct 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

Section 10ASection 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

disallowing expenditure towards earning of such income, under section 14A, whereas, no expenditure was in fact incurred by the assessee towards earning such income. 25. The ld. AO has erred in computing interest u/s 234B of the Act on the assessed income since the addition to the returned income on account of Transfer Pricing adjustment is only a notional income

BEYONDKEY SYSTEMS P LTD,INDORE vs. THE DY CIT 1(1), INDORE

ITA 209/IND/2022[2011-12]Status: DisposedITAT Indore18 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2011-12 Beyondkey Systems Pvt. Dcit 1(1) Ltd. Indore 901A & B, बनाम/ Nrk Business Park, Block B1, Pu4, Vs. Scheme No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccb 7622 G Assessee By Shri Manish Dafaria, Ca & Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.12.2022 / 16.03.2023 Date Of Pronouncement 18.04.2023

Section 10ASection 139Section 142Section 143Section 143(3)Section 147Section 148

disallowing the deduction under section 10A of the Act, despite assessee being eligible for the same.” 2. Heard the learned

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

ITA 313/IND/2025[2017-18]Status: DisposedITAT Indore30 Sept 2025AY 2017-18

Section 10Section 10ASection 131Section 139Section 139(1)Section 142(1)Section 144Section 270ASection 80A

10A or section 10B or section\n10BA or section 54 or section 54B or section 54D or section\n54EC or section 54F or section 54G or section 54GA or section 54GB or\nChapter VI-A exceeded the maximum amount which is not chargeable to\nincome-tax, shall, on or before the due date, furnish a return of his income

ACIT-1(1), INDORE vs. FLEXITUFF VENTURES INTERNATIONAL LIMITED, DHAR

Appeal is dismissed

ITA 195/IND/2024[2013-14]Status: DisposedITAT Indore30 Jan 2025AY 2013-14

Bench: Us Assailing The Order Of First-

Section 10ASection 143(3)Section 14A

Section 10A of the Act for the profits earned from SEZ units and remaining profits of other units including SEZ unit were utilized for set off of current and brought forward losses. Respectfully following above judgements, it is held that disallowance

ASHA RANI PANDYA,INDORE vs. CPC BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

section 90 read with Rule 128(9) is a procedural law and should not control the claim of FTC. Page 10 of 14 ITANo.176/Ind/2024 Asha Rani Pandya 12. It was further submitted that even in the context of 80IA(7), 10A(5) etc, wherein there is specific provision for disallowance

THE ACIT, CENTRAL-2, INDORE vs. M/S. SHAKTI PUMPS (INDIA) LTD., INDORE

ITA 1358/IND/2016[2010-11]Status: DisposedITAT Indore26 Apr 2023AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2010-11 Acit (Central)-2, Shakti Pumps (India) Ltd. Indore 226, Shastri Market, बनाम/ M.G. Road, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Aaecs 5027 L Revenue By Shri P.K. Mishra, Cit-Dr Assessee By Ms. Nisha Lahoti & Vijay Bansal, Ars Date Of Hearing 23/11/2022 / 22.02.2023 Date Of Pronouncement 26.04.2023

Section 10ASection 143(2)Section 143(3)Section 145Section 263

10A Rs.70089407/- after reallocation of expenses the exempted income has reduced by Rs.41793546/- and remained of Rs.28295861/-The reallocated expenses have reduced from the expenses of DTA unit. Therefore, taxable income has increased by Rs.41793546/-.” 2.26 It has been submitted by the appellant that it had correctly claimed deduction u/s 10AA in accordance with the provisions of section 10AA

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 199/IND/2024[2018-19]Status: DisposedITAT Indore20 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

Section 10Section 11Section 12A

10A seeking Registration u/s 12AA of the Income Tax Act, 1961 was filed on 29.03.2019". The registration u/s 12AA was granted on 28.09.2019 only from the A.Y. 2019-20. Hence, it is clear that there is no registration u/s 12AA for the A.Y. 2018-19 and hence allowing exemption u/s 11 for the A.Y. 2018-19 does not arise