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7,688 results for “disallowance”

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Mumbai27,672 Delhi19,886 Chennai8,394 Kolkata7,688 Bangalore6,681 Ahmedabad2,781 Pune2,736 Hyderabad1,923 Jaipur1,538 Cochin1,085 Surat1,063 Indore1,003 Chandigarh970 Karnataka815 Rajkot637 Nagpur611 Visakhapatnam571 Raipur536 Lucknow491 Cuttack468 Amritsar396 Panaji240 Telangana238 Jodhpur228 Patna225 Agra224 Calcutta219 Ranchi209 Guwahati195 Dehradun171 SC158 Jabalpur102 Allahabad92 Kerala83 Punjab & Haryana47 Varanasi40 Orissa24 Rajasthan12 Himachal Pradesh8 A.K. SIKRI ROHINTON FALI NARIMAN7 Gauhati2 Andhra Pradesh2 Uttarakhand2 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 MADAN B. LOKUR S.A. BOBDE1 J&K1 Tripura1 D.K. JAIN JAGDISH SINGH KHEHAR1 Bombay1 H.L. DATTU S.A. BOBDE1

Key Topics

Section 25066 Disallowance65 Addition to Income64 Section 143(3)59 Section 1058 Section 14A43 Section 143(1)36 Section 6836 Deduction31 Section 263

ACIT, CIRCLE - 2(1), , KOLKATA vs. TCG URBAN INFRASTRUCTURE HOLDINGS PVT LTD.,, KOLKATA

Accordingly, the same is dismissed

ITA 2584/KOL/2019[2004-05]Status: DisposedITAT Kolkata26 Oct 2021AY 2004-05

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/

Section 36Section 36(1)(iii)

disallowance, and has generally been persuaded to make the disallowances on grounds that these expenses have been claimed by the appellant

D.C.I.T CIR - 10,KOLKATA, KOLKATA vs. M/S PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, the appeals of Revenue in ITA 2123/Kol/13 and ITA

ITA 2123/KOL/2013[2006-07]Status: DisposedITAT Kolkata12 Aug 2016AY 2006-07

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

Showing 1–20 of 7,688 · Page 1 of 385

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30

Unexplained Cash Credit15

For Appellant: Shri D.S.Damle, FCA, ld.ARFor Respondent: Shri Kalyan Nath, JCIT, Sr.DR

Section 10Section 14Section 143(2)Section 143(3)Section 14A

Disallowance of Interest not invoked. Amount to be disallowed A*B/C = NIL iii) Disallowance of ½% of average value of investment

EIH LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 314/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR

Section 143(3)Section 195Section 40Section 9(1)(vii)

disallowable. With reference to disallowance in respect to TDS the assessee submitted that written off TDS should not be disallowed

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. EIH LIMITED, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 348/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR

Section 143(3)Section 195Section 40Section 9(1)(vii)

disallowable. With reference to disallowance in respect to TDS the assessee submitted that written off TDS should not be disallowed

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

ITA 623/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13

Section 115JSection 250

disallowed expenses pertaining to foreign exchange fluctuation in view of CBDT instruction No.3/2010 and has disallowed Rs.48.72 crores which were

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

In the result, the appeal filed by the Revenue in ITA No

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Section 115JSection 14ASection 250Section 92C

disallowed as a capital expenditure. However, the assessee is at\nliberty to bifurcate this disallowance at 1/5th of total expanse

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Section 115JSection 14ASection 250Section 92C

disallowed as a capital expenditure. However, the assessee is at\nliberty to bifurcate this disallowance at 1/5th of total expanse

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

In the result, the appeal filed by the Revenue in ITA No

ITA 1246/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2026AY 2012-13

Section 115JSection 14ASection 250Section 92C

disallowed as a capital expenditure. However, the assessee is at\nliberty to bifurcate this disallowance at 1/5th of total expanse

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)

Section 28Section 36Section 36(1)Section 36(1)(viia)

disallowance will be of related direct and indirect expenditure, whereas disallowance under rule 8D will be restricted to disallowance of only

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

ITA 1248/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jan 2026AY 2014-15

Section 115JSection 14ASection 250Section 92C

disallowed as a capital expenditure. However, the assessee is at\nliberty to bifurcate this disallowance at 1/5th of total expanse

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 219/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

disallowed 1% of the dividend income earned as the amount disallowable under Section 14A of the Act. The disallowance offered

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 217/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

disallowed 1% of the dividend income earned as the amount disallowable under Section 14A of the Act. The disallowance offered

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 218/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

disallowed 1% of the dividend income earned as the amount disallowable under Section 14A of the Act. The disallowance offered

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

ITA 622/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Jan 2026AY 2011-12

disallowed expenses pertaining to foreign exchange\nfluctuation in view of CBDT instruction No.3/2010 and has disallowed\nRs.48.72 crores which were

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

ITA 1696/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Jan 2026AY 2013-14

disallowed expenses pertaining to foreign exchange\nfluctuation in view of CBDT instruction No.3/2010 and has disallowed\nRs.48.72 crores which were

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

ITA 1697/KOL/2019[2014-15]Status: DisposedITAT Kolkata20 Jan 2026AY 2014-15

disallowed expenses pertaining to foreign exchange\nfluctuation in view of CBDT instruction No.3/2010 and has disallowed\nRs.48.72 crores which were

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

ITA 1406/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Jan 2026AY 2013-14

disallowed expenses pertaining to foreign exchange\nfluctuation in view of CBDT instruction No.3/2010 and has disallowed\nRs.48.72 crores which were

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

ITA 467/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13

disallowed expenses pertaining to foreign exchange\nfluctuation in view of CBDT instruction No.3/2010 and has disallowed\nRs.48.72 crores which were

DCIT, CIR-8, KOLKATA, KOLKATA vs. M/S ITC LIMITED, KOLKATA

Appeal is dismissed

ITA 1267/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel

disallowance. The disallowance was based on certain principles. The AO without recording any cogent reason for the disallowance of the claim

ITC LIMITED,KOLKATA vs. ACIT, RG-8, KOLKATA, KOLKATA

Appeal is dismissed

ITA 685/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel

disallowance. The disallowance was based on certain principles. The AO without recording any cogent reason for the disallowance of the claim