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68 results for “disallowance”+ Deductionclear

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Key Topics

Deduction33 Section 36(1)(viia)26 Disallowance20 Section 36(1)15 Section 260A14 Section 4014 Section 115J13 Section 36(1)(vii)12 Section 3511 Section 143(3)

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

Disallowance of claim of additional weighted deduction u/s.35(2AB) restricted to : 94,98,220 4 Disallowance of claim of loss

Showing 1–20 of 68 · Page 1 of 4

10

Addition to Income9

M/S. APPOLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/216/2013HC Kerala03 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 10Section 10(38)Section 70(3)

disallowing the I.T.A. No.216/2013 -3- deduction of Rs.2,76,00,000/- being advances paid to Continental Group of Companies for supply

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194HSection 260ASection 40Section 69C

disallowing an amount of Rs.32,18,677/- from deduction under freight charges as per Section 40(a)(ia) of the Income

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/272/2013HC Kerala04 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: M/S.APOLLO TYRES LTDFor Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX

deduction on account of foreign exchange fluctuation loss was disallowed by the assessing officer by treating it as a capital

M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD) vs. THE ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),RANGE-2, ERNAKULAM

ITA/207/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSONER OF INCOME TX

ITA/206/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

M/S PTL ENTERPRISES LTD., vs. THE DEPUTY COMMISSIONER OF INCOME-TAX,

ITA/92/2014HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

M/S.PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/185/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/200/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/227/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

deduction of Rs.52 lakhs claimed under the head “Sales Tax Written Off” cannot be treated as an expenditure for the year 2004-05 since the dispute had not attained finality. The assessing officer also disallowed

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX

Section 139(4)Section 148Section 80P

deduction under Section 80P was disallowed on the ground that the claim for deduction had not been made in a valid

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/249/2015HC Kerala26 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

deducted at-source and deposited with the Department. I.T.A. No. 249/2015 -6- 5.2 The Assessing Officer disallowed the provision made

M/S.TOMCO ENGINEERING (P) LTD. vs. THE ASST. COMMISSIONER OF INCOME TAX,

Appeal is disposed of with the above

ITA/4/2019HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

deduction under the ITA NO. 4 OF 2019 -3- Income Tax Act. 2. The assessing authority, by Annexure-B assessment order, disallowed

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/14/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

deducted under Section 43B of Central Act as the tax paid by the assessee comes within the eligibility criteria set out in Section 43B of the Act. The Tribunal fell in error by reading the words "otherwise allowable in isolation of sub section (1) of Section 43B and therefore the disallowance

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/21/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

deducted under Section 43B of Central Act as the tax paid by the assessee comes within the eligibility criteria set out in Section 43B of the Act. The Tribunal fell in error by reading the words "otherwise allowable in isolation of sub section (1) of Section 43B and therefore the disallowance

M/S OIL PALM INDIA LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/18/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

deducted under Section 43B of Central Act as the tax paid by the assessee comes within the eligibility criteria set out in Section 43B of the Act. The Tribunal fell in error by reading the words "otherwise allowable in isolation of sub section (1) of Section 43B and therefore the disallowance

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/22/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

deducted under Section 43B of Central Act as the tax paid by the assessee comes within the eligibility criteria set out in Section 43B of the Act. The Tribunal fell in error by reading the words "otherwise allowable in isolation of sub section (1) of Section 43B and therefore the disallowance

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/20/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

deducted under Section 43B of Central Act as the tax paid by the assessee comes within the eligibility criteria set out in Section 43B of the Act. The Tribunal fell in error by reading the words "otherwise allowable in isolation of sub section (1) of Section 43B and therefore the disallowance

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCEITY LIMITED

The appeal is disposed of as indicated above

ITA/1/2018HC Kerala04 Sept 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

deduction under Section 80P of the Income Tax Act, 1961 (for short, ‘the Act’) of Rs. 1,42,23,305/- and ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019 -8- return of income at Rs.1,62,080/-. 5. The Assessing Officer first disallowed

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD.

The appeal is disposed of as indicated above

ITA/196/2019HC Kerala04 Sept 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

deduction under Section 80P of the Income Tax Act, 1961 (for short, ‘the Act’) of Rs. 1,42,23,305/- and ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019 -8- return of income at Rs.1,62,080/-. 5. The Assessing Officer first disallowed