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102 results for “disallowance”+ Section 8Dclear

Sorted by relevance

Mumbai4,509 Delhi2,559 Chennai1,270 Kolkata1,217 Bangalore685 Ahmedabad676 Hyderabad243 Pune220 Karnataka102 Cochin90 Chandigarh87 Raipur76 Jaipur75 Lucknow67 Agra62 Indore56 Visakhapatnam47 Cuttack44 Amritsar43 Rajkot41 Surat38 Ranchi34 Calcutta27 Panaji22 Nagpur20 Guwahati16 Telangana13 Jodhpur12 Jabalpur6 Orissa4 Varanasi4 Punjab & Haryana3 SC2 Dehradun1 Patna1

Key Topics

Section 260186 Section 14A186 Disallowance77 Section 260A43 Addition to Income32 Section 80I27 Section 115J20 Deduction17 Section 36(1)(iii)12 Section 40

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

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

Showing 1–20 of 102 · Page 1 of 6

11

Section 143(3)10

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

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 under Section 8D cannot exceed the expenses claimed by assessee under the Proviso to Rule 8D. Therefore, where the assessee

ESSILOR INDIA PVT LTD vs. THE DEPUTY

The appeal is disposed of

ITA/1001/2017HC Karnataka28 Jan 2022

Bench: ALOK ARADHE,SHIVASHANKAR AMARANNAVAR

Section 10(34)Section 14ASection 260

Section 14A read with Rule 8D of the Rules, has been fulfilled. It is also urged that application of the formula prescribed in rule 8D is justified. It is alternatively argued that in any case disallowance

M/S KHODAY INDIA LTD vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

In the result, the orders passed by the Assessing

ITA/391/2012HC Karnataka16 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 10Section 143(3)Section 14ASection 260Section 260ASection 36(1)(va)

disallowance under Section 14A read with Rule 8D of the Rules, disallowance of interest on advance for capital goods and ESI contributions

COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. GMR ENERGY LTD

In the result, the appeal is dismissed

ITA/372/2014HC Karnataka01 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 14ASection 260Section 260ASection 6

disallowed Rs.7.58 crores under section 14A read with Rule 8D in accordance parameters of section 14A and as such the Tribunal

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

8D of the Rules to disallow the expenditure incurred for earning the exempt income. It is also submitted that Supreme Court in the case of GODREJ AND BOYCE MANUFACTURING COMPANY LTD. supra has held 13 that disallowance under Section

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

8D of the Rules to disallow the expenditure incurred for earning the exempt income. It is also submitted that Supreme Court in the case of GODREJ AND BOYCE MANUFACTURING COMPANY LTD. supra has held 13 that disallowance under Section

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

Section 14A of the Act r/w 8D of the Rules could exceed the expenditure computed under Rule-8D of the Rules by the assessee to the extent of Rs.56,55,867/-. 3. The Assessing Authority disallowed

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/515/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

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

ITA/701/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

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

ITA/702/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

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

ITA/703/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/513/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

ITA/514/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowance can be made under section 14A read with rule 8D of the Act contrary to provisions of section 14A and Rule

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

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

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

ITA/427/2015HC Karnataka23 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 14A(1)Section 194HSection 260Section 260ASection 36(1)Section 36(1)(vii)Section 40a

8D, disallowance under Section 36(1), disallowance under Section 40a(ia) and disallowance under Section 36(1)(vii) of the Act. 3. The assessee

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

ITA/313/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

disallowance under Section 14A of the Act, to the extent of Rs.7,35,920/- under Rule 8D(2)(iii) 9 was upheld

PR. COMMISSIONER OF INCOME TAX vs. M/S AMALGAMATED BEAN COFFEE TRADING CO LTD

In the result, the orders dated 21

ITA/388/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

disallowance under Section 14A of the Act, to the extent of Rs.7,35,920/- under Rule 8D(2)(iii) 9 was upheld