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1,230 results for “disallowance”+ Disallowanceclear

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Key Topics

Section 26387 Addition to Income76 Section 143(3)68 Disallowance62 Section 36(1)(va)41 Section 14738 Section 14827 Deduction27 Section 143(1)25 Section 35A

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

ITA 953/JPR/2024[2016-17]Status: DisposedITAT Jaipur19 Feb 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 143(3)Section 234A

disallowance of depreciation and interest claimed on vehicles of Rs. 5,32,219/-. The disallowance so made and confirmed

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

Showing 1–20 of 1,230 · Page 1 of 62

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Limitation/Time-bar11

ITA 197/JPR/2025[2019-20]Status: Disposed

ITAT Jaipur

12 Nov 2025

AY 2019-20

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowing of\nRs.1,95,27,206/- [Rs.1,30,43,384/-(GST) + Rs.64,83,823/- (Service Tax)] made\nu/s 43B of the Act. The disallowance

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

disallowance of CSR expenses, the penalty imposed on this disallowance is deleted. Further on disallowance u/s 14A of Rs.71

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Aug 2025AY 2018-19

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115Section 115JSection 143(3)Section 14ASection 263Section 36(1)(iii)Section 80

disallowance / additions, the AO has mentioned the heading\nof the aforesaid disallowance as under:\n\"Disallowance u/s 14A – interest

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)(c)Section 274Section 80

Disallowance\n| made by AO | Addition/\n| Disallowanceremained\n| after CIT(A) order | Addition/\n| Disallowance\n| remained

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

disallowances of Rs. 12,00,000/- (being Rs. 5,00,000/- by disallowing employee benefit expenses, Rs. 2,00,000/- by disallowing

DY. COMMISSIONER OF INCOME TAX, CIRLCE-1, JAIPUR vs. M/S CUROSIS HEALTHCARE PRIVATE LIMITED , JAIPUR

In the result, this appeal of the revenue stands dismissed

ITA 351/JPR/2022[2013-14]Status: HeardITAT Jaipur14 Feb 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Runi Pal (Addl. CIT)

Section 142(1)Section 143(3)Section 148Section 194HSection 37

disallowed the entire expenditure of Rs. 1,51,61,950, 3. That, it was submitted that the Ld. AO disallowed

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

ITA 537/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Jan 2024AY 2018-19

For Appellant: Anoop Bhata CA &For Respondent: Shri Ajay Malik, CIT

Section 11Section 143(2)Section 143(3)Section 263

disallowance of exemption and that in this year\nthere is no such basis for \"disallowance. Even the disallowance

BIMAL ROY SONI,J L N MARG vs. DCIT, CIRCLE - 1, JAIPUR, STATUE CIRCLE

In the result, appeals of the assessee is partly allowed

ITA 240/JPR/2022[2014-15]Status: DisposedITAT Jaipur28 Mar 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Bimal Roy Soni 11, Chetak Marg, JLN Marg Jaipur cuke Vs. DCIT, Circle-01, Jaipur NCR, Building LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFPPS 1588 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Akhilesh Kumar Jain (C.A.) jktLo dh vksj ls@ Revenue by : Smt Runi Pal (Addl. CIT) a lquokb

For Appellant: Shri Akhilesh Kumar Jain (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a

Section 143(3)Section 14ASection 154Section 254

disallowance was not warranted under section 14A. 5. Thus interest to be disallowed should be with reference to amount

BIMAL ROY SONI,J L N MARG vs. DCIT, CIRCLE-1, JAIPUR, N.C.R. BUILDING

In the result, appeals of the assessee is partly allowed

ITA 239/JPR/2022[2013-14]Status: DisposedITAT Jaipur28 Mar 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Bimal Roy Soni 11, Chetak Marg, JLN Marg Jaipur cuke Vs. DCIT, Circle-01, Jaipur NCR, Building LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFPPS 1588 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Akhilesh Kumar Jain (C.A.) jktLo dh vksj ls@ Revenue by : Smt Runi Pal (Addl. CIT) a lquokb

For Appellant: Shri Akhilesh Kumar Jain (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a

Section 143(3)Section 14ASection 154Section 254

disallowance was not warranted under section 14A. 5. Thus interest to be disallowed should be with reference to amount

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 43B

disallowance of interest not to be made u/s 14A\nand instead the disallowance of interest to be made

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 43B

disallowance of interest not to be made u/s 14A\nand instead the disallowance of interest to be made

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

disallowed. The disallowance of administrative expenses and interest expenses on earning of dividend income claimed exempt is also

RASHLEELA ENTERPRISES PRIVATE LIMITED,JAIPUR vs. THE PCIT (CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 461/JPR/2024[2019-20]Status: DisposedITAT Jaipur05 Sept 2024AY 2019-20

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 143(3)Section 14ASection 153DSection 263

disallowed. Whereas, Id.\nPCIT has computed the disallowance as per Rule 8D as under:\n= Interest/ finance cost

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE -1, JAIPUR

ITA 810/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

disallowance of\nRs.4,53,68,624/- u/s 37(1) out of Toll and Trip expenses (Rs.2,14,20,553/-) and\nRepairs

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

ITA 1090/JPR/2024[2010-11]Status: DisposedITAT Jaipur27 Aug 2025AY 2010-11

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.J. Pardiwala, AdvFor Respondent: Shri Rajesh Ojha, CIT &

Section 14ASection 36(1)Section 36(1)(iii)

disallowance of interest u/s 36(1)(iii) of the Act. ITA No. 1098/JPR/2024, A.Y.2015-16 Disallowance of interest 6. By way of this

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

ITA 1091/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Aug 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.J. Pardiwala, AdvFor Respondent: Shri Rajesh Ojha, CIT &

Section 14ASection 36(1)Section 36(1)(iii)

disallowance of interest u/s 36(1)(iii) of the Act. ITA No. 1098/JPR/2024, A.Y.2015-16 Disallowance of interest 6. By way of this

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

ITA 1097/JPR/2024[2011-12]Status: DisposedITAT Jaipur27 Aug 2025AY 2011-12

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.J. Pardiwala, AdvFor Respondent: Shri Rajesh Ojha, CIT &

Section 14ASection 36(1)Section 36(1)(iii)

disallowance of interest u/s 36(1)(iii) of the Act. ITA No. 1098/JPR/2024, A.Y.2015-16 Disallowance of interest 6. By way of this