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7,688 results for “disallowance”+ Disallowanceclear

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Mumbai27,672 Delhi19,886 Chennai8,394 Kolkata7,688 Bangalore6,681 Ahmedabad3,024 Pune2,924 Hyderabad2,395 Jaipur1,538 Surat1,163 Chandigarh1,118 Cochin1,085 Indore1,025 Karnataka815 Raipur735 Visakhapatnam659 Rajkot637 Nagpur623 Cuttack524 Lucknow504 Amritsar495 Panaji349 Agra296 Jodhpur245 Telangana238 Patna225 Calcutta219 Ranchi217 Guwahati199 Dehradun171 SC158 Jabalpur125 Allahabad101 Kerala83 Varanasi67 Punjab & Haryana47 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 14A98 Section 143(3)71 Disallowance66 Section 26356 Addition to Income56 Section 40A(3)36 Deduction36 Section 4026 Section 115J25 Section 80I

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

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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15

Set Off of Losses13

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

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

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 - 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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