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262 results for “disallowance”+ Exemptionclear

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Mumbai8,788 Delhi5,779 Chennai3,140 Kolkata2,400 Bangalore2,326 Ahmedabad1,020 Pune827 Hyderabad602 Jaipur582 Cochin325 Indore308 Chandigarh287 Karnataka262 Surat257 Nagpur243 Raipur235 Lucknow222 Rajkot208 Visakhapatnam169 Cuttack122 Amritsar114 Calcutta77 Guwahati74 Jodhpur65 SC61 Telangana54 Panaji46 Agra46 Ranchi44 Dehradun37 Patna36 Kerala24 Allahabad21 Varanasi17 Jabalpur17 Punjab & Haryana8 Orissa8 Rajasthan7 Himachal Pradesh5 A.K. SIKRI ROHINTON FALI NARIMAN3 Gauhati2 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 260151 Section 14A113 Disallowance64 Section 260A51 Deduction35 Addition to Income25 Exemption21 Section 115J20 Section 80I19 Section 10A

THE COMMISSIONER OF INCOME-TAX LTU vs. M/S. CANARA BANK

The appeal stands disposed of as

ITA/270/2018HC Karnataka30 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 14ASection 260

disallowance of expenditure of earning exempt income under Sec.14A of the Act by erroneously holding that no disallowance is called

THE COMMISSIONER OF INCOME TAX vs. M/S. STATE BANK OF MYSORE

In the result, the order passed by the tribunal

ITA/355/2013HC Karnataka15 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Showing 1–20 of 262 · Page 1 of 14

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19

Section 143(3)16

Section 14A

Section 2(24)(x)

Section 260

Section 260A

Section 263

Section 36

Section 36(1)(vii)

Section 36(1)(viia)

Section 41(1)

disallowed under section 14A of the Act? (vi) Whether the Appellate Authorities committed an error in not taking into consideration that the assessee has earned income exempted

INGERSOLL-RAND (INDIA) LIMITED vs. THE COMMISSIONER OF INCOME TAX 1

In the result, the appeals are

ITA/6/2011HC Karnataka11 Mar 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

disallowance for earning exempt income could not have been made. 8. It is further submitted that deletion of adhoc disallowance

THE COMMISSIONER vs. M/S CANARA BANK

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Karnataka22 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

disallowance of 3 expenditure of earning exempt income under Sec.14A of the Act by erroneously holding that no disallowance is called

SHRI. SHANKARLAL GILADA vs. THE INCOME TAX OFFICER,

ITA/200002/2018HC Karnataka22 Jan 2020

Bench: G.NARENDAR,M.NAGAPRASANNA

Section 143(3)Section 14ASection 260A

disallowance made by the Assessing Officer for the assessment years 2012-13 and 2013- 14. 9. The appellant has contended that he has made investments in the shares of companies, which were the tax exempt

THE COMMISSIONER vs. M/S CANARA BANK

In the result, we do not find merit in these

ITA/27/2017HC Karnataka30 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115Section 115JSection 14ASection 260Section 45(2)

disallowance of expenditure of earning exempt income under Section 14A of the Act by erroneously holding that no 4 disallowance

THE COMMISSIONER vs. M/S CANARA BANK

In the result, we do not find merit in these

ITA/28/2017HC Karnataka30 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115Section 115JSection 14ASection 260Section 45(2)

disallowance of expenditure of earning exempt income under Section 14A of the Act by erroneously holding that no 4 disallowance

PR. COMMISSIONER OF INCOME TAX - 5 vs. M/S NAM ESTATES PRIVATE LIMITED

The appeal stands dismissed

ITA/273/2019HC Karnataka26 Mar 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 143Section 143(3)Section 14ASection 154Section 260Section 90Section 90ASection 91

disallowances made under Section 14A r.w. Rule 8D(2)(ii) and 8D(2)(ii) of the Act without appreciating the Board’s Circular No.05/2014 dated 11.02.2014 which emphasizes that the only expenditure allowable is related to earnings of income, and therefore the expenses which are relatable to earnings of exempt

THE COMMISSIONER OF INCOME TAX vs. M/S. CHAITANYA PROPERTIES PVT LTD

ITA/569/2015HC Karnataka15 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14ASection 260

disallowance of expenditure incurred by the Assessee to Date of Order 15-06-2018, ITA.Nos.569/2015 & 229/2016 The Commissioner of Income-tax, CIT (A) and Another -Vs.- M/s. Chaitanya Properties Pvt. Ltd., 3/14 earn exempted

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

ITA/107/2025HC Karnataka12 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 10ASection 14ASection 260Section 260A

exempt income and the investments made had been liquidated during the year. However, the AO made an adhoc disallowance of 10% of the exempt

THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S DELHI INTERNATIONAL AIRPORT PVT LTD

In the result, we don to find any

ITA/352/2018HC Karnataka25 May 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 14ASection 260A

exempt income and as such no disallowance can be made under Section 14A read with Rule 8D of the Act contrary

THE COMMISSIONER OF INCOME TAX vs. SYNDICATE BANK

ITA/97/2010HC Karnataka17 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 115JSection 143(1)Section 14ASection 260

exempted dividend does not form part of income, the assessee is not entitled to disallowance of proportionate expenses as required

PR. COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

ITA/398/2015HC Karnataka07 Apr 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 143(1)Section 14ASection 260Section 260A

disallowances made under Section 14A r.w.r 8D(2)(ii) and 8D(2)(iii) of the Act, without appreciating the Board's Circular No.5/2014 dated 11.02.2014 , which emphasizes that the only expenditure allowable is which is relatable to earning of income and therefore, the expenses which are relatable to earning of exempt

PR,COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

ITA/399/2015HC Karnataka07 Apr 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 143(1)Section 14ASection 260Section 260A

disallowances made under Section 14A r.w.r 8D(2)(ii) and 8D(2)(iii) of the Act, without appreciating the Board's Circular No.5/2014 dated 11.02.2014 , which emphasizes that the only expenditure allowable is which is relatable to earning of income and therefore, the expenses which are relatable to earning of exempt

PR. COMMISSIONER OF INCOME TAX - 4 vs. M/S STERLING DEVELOPERS

In the result, we do not find any merit in the

ITA/50/2019HC Karnataka26 Mar 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 143(1)Section 14ASection 14WSection 260Section 260A

disallowances made under Section 14W read with Rule 8D(2)(ii) of the Income Tax Act, 1961 without appreciating the Board's Circular No.05/2014 dated 11.02.2014 which remphasises that the only expenditure allowable is related to earnings of income, and therefore the expenses which are relatable to earnings of exempt

PR. COMMISSIONER OF vs. M/S STERLING DEVELOPERS

In the result, we do not find any merit in the

ITA/49/2019HC Karnataka10 Mar 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(1)Section 14ASection 14WSection 260Section 260A

disallowances made under Section 14W read with Rule 8D(2)(ii) of the Income Tax Act, 1961 without appreciating the Board's Circular No.05/2014 dated 11.02.2014 which remphasises that the only expenditure allowable is related to earnings of income, and therefore the expenses which are relatable to earnings of exempt

THE PR COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN AERONAUTICS LTD

In the result, the order of the

ITA/468/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

disallowance was made for the Assessment Year 2009-10. 8. With regard to claim of the assessee under Section 14A of the Act, it is pointed out that assessee had earned dividend income from two companies, in which it had made strategic investments, which was exempt

HINDUSTAN AERONAUTICS LIMITED vs. ASSISTANT COMMISSIONER

In the result, the order of the

ITA/404/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

disallowance was made for the Assessment Year 2009-10. 8. With regard to claim of the assessee under Section 14A of the Act, it is pointed out that assessee had earned dividend income from two companies, in which it had made strategic investments, which was exempt

THE PR.COMMISSIONER OF INCOME TAX CIT(A) vs. M/S. ADVAITH MOTORS PVT LTD.,

ITA/342/2016HC Karnataka12 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14ASection 260Section 260A

disallowance of expenditure in the form of expenses incurred by the assessee for Date of Judgment 12-06-2018 I.T.A.No.342/2016 The Pr. Commissioner of Income-Tax, CIT (A) & Anr. Vs. M/s. Advaith Motors Pvt. Ltd., 3/9 earning the income by way of Dividends, which is exempt

THE COMMISSIONER OF INCOME-TAX vs. M/S. KINGFISHER FINVEST INDIA LTD

In the result, the appeals filed by the Revenue

ITA/100/2015HC Karnataka29 Sept 2020

Bench: ALOK ARADHE(ACJ),M.I.ARUN

Section 14ASection 260

disallowance u/s 14A read with Rule 3 8D is to be made even where the tax payer in a particular year has not earned any exempted