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1,497 results for “disallowance”+ Section 14Aclear

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Mumbai5,333 Delhi3,375 Kolkata1,497 Chennai1,481 Ahmedabad959 Bangalore826 Pune475 Hyderabad375 Chandigarh239 Jaipur193 Karnataka158 Indore139 Cochin119 Visakhapatnam107 Lucknow87 Raipur86 Amritsar65 Agra63 Surat62 Cuttack58 Ranchi53 Rajkot53 Calcutta40 Panaji34 Guwahati30 Nagpur28 Telangana23 Jodhpur17 Varanasi12 Jabalpur9 Dehradun8 Orissa6 Punjab & Haryana5 Kerala3 SC3 Patna2 Allahabad1 Himachal Pradesh1

Key Topics

Section 14A208 Section 143(3)80 Disallowance78 Addition to Income67 Section 6847 Section 25043 Section 115J31 Section 26330 Deduction19 Section 143(2)

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

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

section 14A, could not be accepted. Disallowance under section 14A required finding of incurring of expenditure and where it was found

Showing 1–20 of 1,497 · Page 1 of 75

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DCIT, CIRCLE - 8(1), KOLKATA, KOLKATA vs. M/S. ASHIANA HOUSING LIMITED , KOLKATA

In the result, the appeal filed by the Revenue stands dismissed and the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 2271/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: The Cit-A. The Cit-A By Placing His Reliance On An Order Of Kolkata Bench (Itat, Kolkata) In The Case Of Rei Agro Ltd Reported In (2013) 144 Itd 141 (Kolkata-Trib) Directed The Ao To Verify The Details Of Investment Filed Before Him & To Compute The Expenditure Accordingly In Terms Of Investment, Which Yielded Exempt Income.

For Appellant: Shri A. Bhattacharya, Addl. CIT, ld. Sr.DRFor Respondent: S/Shri Arvind Agarwal, Advocate &

Section 14ASection 14A(1)

disallowed under section 14A or where the assessee does not make a disallowance under section 14A, if the AO proposes

LEBONG INVESTMENTS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE-11, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 2652/KOL/2013[2009-2010]Status: DisposedITAT Kolkata18 Jan 2017AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

Section 143(3)Section 14A

section 14A, could not be accepted. Disallowance under section 14A required finding of incurring of expenditure and where it was found

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

14A read with Rule 8D is not required to be added to the Book Profit for the purpose of computation of income under section 115JB of the Act without appreciating that section 115JB clearly provides for including the disallowance

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

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

14A read with Rule 8D is not required to be added to the Book Profit for the purpose of computation of income under section 115JB of the Act without appreciating that section 115JB clearly provides for including the disallowance

DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA vs. M/S. INTEGRATED COAL MINING LIMITED, KOLKATA

Appeal is partly allowed in above terms

ITA 170/KOL/2018[2010-11]Status: DisposedITAT Kolkata15 Mar 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Dcit, Circle-6(1), V/S. M/S Integrated Coal P-7, Chowringhee Mining Ltd., 6, Church Square, Kolkata-69 Lane, 1Ste Floor, Kolakta-700001 [Pan No.Aaaci 5584 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Dr. P.K. Srihari, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Diparun Mukherjee, Aca & ""यथ" क" ओर से/By Respondent Shri Alolk Goenka, Aca 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement

Section 139(1)Section 143(3)Section 43B

disallowed under section 14A or where the assessee does not make a disallowance under section 14A, if the Assessing Officer

D.C.I.T CIR - 1,KOLKATA, KOLKATA vs. M/S TEENLOK ADVISORY SERVICES PVT LTD, MUMBAI

In the result, the appeal of the Revenue is partly allowed

ITA 1351/KOL/2013[2009-10]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-10

Bench: Shri P.M. Jagtap & Shri N.V. Vasudevan

Section 14ASection 36(1)(iii)

disallowance under section 14A of the Act read with Rule 8D of the Income Tax Rules, 1962. 3. The assessee

HINDUSTAN MOTORS LIMITED,KOLKATA vs. DCIT, CIRCLE - 6, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 171/KOL/2012[2008-09]Status: DisposedITAT Kolkata20 Nov 2015AY 2008-09

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

disallowance to be made under section 14A read with Rule 8D. He accordingly recomputed the disallowance under section 14A read

ACIT, CIRCLE - 5(2), KOLKATA , KOLKATA vs. M/S. HINDUSTHAN NATIONAL GLASS & INDUSTRIES LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1467/KOL/2019[2014-15]Status: DisposedITAT Kolkata14 Aug 2020AY 2014-15

Bench: Justice P.P. Bhatt & Shri P.M. Jagtap, Vice-

Section 10(34)Section 115JSection 134ASection 14A

14A of the Act read with Rule 8D in the assessment completed under section 143(3) vide an order dated 21.12.2016. 4 Assessment Year: 2014-2015 M/s. Hindusthan National Glass & Industries Limited 4. Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) challenging the disallowance

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

ITA 1407/KOL/2019[2014-15]Status: DisposedITAT Kolkata20 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 1Section 115JSection 250

14A disallowance is governed as per the provisions detailed in section 14A of the Income Tax Act and in Rule

D.C.I.T.CC - XXVIII,KOL., KOLKATA vs. M/S BINANI INDUSTRIES LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 144/KOL/2013[2009-10]Status: DisposedITAT Kolkata02 Mar 2016AY 2009-10

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: S/ Shri K.V. Beswal, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT, ld.DR

Section 115JSection 139(5)Section 143(3)Section 14A

disallowed under section 14A or where the assessee does not make a disallowance under section 14A, if the AO proposes

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. DCIT, CENTAL CIRCLE - 4(4), KOLKATA, KOLKATA

ITA 139/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.138 & 139/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) M/S. Electrosteel Castings Ltd. Vs. Dcit, Central Circle-4(4), Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Assessee) .. (Revenue) & आयकरअपीलसं./I.T.A Nos.191 & 192/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) Dcit, Central Circle-4(4), Vs. M/S. Electrosteel Castings Ltd. Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Revenue) .. (Assessee)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR)

Section 115JSection 143(3)Section 14A

disallowance. We therefore take up this common issue in all four cases together for the sake of convenience and brevity. We advert to the assessee’s grounds first that the CIT(A) ought not to have directed the Assessing Officer to compute section 115JB Explanation (f) MAT adjustment computation for section 14A

DCIT, CENTRAL CIRCLE - 4(4), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTINGS LIMITED., KOLKATA

ITA 192/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.138 & 139/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) M/S. Electrosteel Castings Ltd. Vs. Dcit, Central Circle-4(4), Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Assessee) .. (Revenue) & आयकरअपीलसं./I.T.A Nos.191 & 192/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) Dcit, Central Circle-4(4), Vs. M/S. Electrosteel Castings Ltd. Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Revenue) .. (Assessee)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR)

Section 115JSection 143(3)Section 14A

disallowance. We therefore take up this common issue in all four cases together for the sake of convenience and brevity. We advert to the assessee’s grounds first that the CIT(A) ought not to have directed the Assessing Officer to compute section 115JB Explanation (f) MAT adjustment computation for section 14A

DCIT, CENTRAL CIRCLE - 4(4), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTINGS LIMITED., KOLKATA

ITA 191/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2019AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.138 & 139/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) M/S. Electrosteel Castings Ltd. Vs. Dcit, Central Circle-4(4), Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Assessee) .. (Revenue) & आयकरअपीलसं./I.T.A Nos.191 & 192/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) Dcit, Central Circle-4(4), Vs. M/S. Electrosteel Castings Ltd. Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Revenue) .. (Assessee)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR)

Section 115JSection 143(3)Section 14A

disallowance. We therefore take up this common issue in all four cases together for the sake of convenience and brevity. We advert to the assessee’s grounds first that the CIT(A) ought not to have directed the Assessing Officer to compute section 115JB Explanation (f) MAT adjustment computation for section 14A

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. DCIT, CENTAL CIRCLE - 4(4), KOLKATA, KOLKATA

ITA 138/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2019AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.138 & 139/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) M/S. Electrosteel Castings Ltd. Vs. Dcit, Central Circle-4(4), Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Assessee) .. (Revenue) & आयकरअपीलसं./I.T.A Nos.191 & 192/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) Dcit, Central Circle-4(4), Vs. M/S. Electrosteel Castings Ltd. Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Revenue) .. (Assessee)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR)

Section 115JSection 143(3)Section 14A

disallowance. We therefore take up this common issue in all four cases together for the sake of convenience and brevity. We advert to the assessee’s grounds first that the CIT(A) ought not to have directed the Assessing Officer to compute section 115JB Explanation (f) MAT adjustment computation for section 14A

ACIT, CIRCLE-3, KOLKATA, KOLKATA vs. M/S TATA METALICS LTD., KOLKATA

In the result, all the four appeals of the Revenue are dismissed, while all the four appeals of the assessee are treated as partly allowed as indicated above

ITA 956/KOL/2012[2005-06]Status: DisposedITAT Kolkata04 Mar 2016AY 2005-06

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

disallowance of expenses made under section 14A was held to be unsustainable by the Tribunal holding that the provisions of section

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)

disallowances under section 14A of the Act. Subsequently revised return was filed on 31.03.2010 offering disallowances of Rs.46,20,484 under

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- V (I), KOLKATA vs. BIRLA CORPORATION LIMITED, BIRLA BUILDING

In the result, both the appeals of the revenue is dismissed, as also the cross objection filed by the assessee for both the years

ITA 1024/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Dec 2024AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250Section 80I

disallowance under section 14A of the Income Tax Act, 1961 and in invoking sub-section (2) of section 14A and rule

RANIGANJ CO-OPERATIVE BANK LTD,,RANIGANJ vs. DCIT, CIRCLE-2, ASANSOL, ASANSOL

In the result, ITA No.1983/Kol/2014 is partly allowed while ITA

ITA 1983/KOL/2014[2008-2009]Status: DisposedITAT Kolkata02 Sept 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A Nos.1983 & 1984/Kol/2014 Assessment Years : 2008-09 & 2009-10 Raniganj Co-Operative Bank Ltd. -Vs.- D.C.I.T., Circle-2 & Jcit Raniganj Range-2, Asansol (Pan:Aaffr 3315 J)) (Appellant) (Respondent) For The Appellant : Shri U.Dasgupta, Advocate For The Respondent : Shri Rajat Kumar Kureel, Jcit.Sr.Dr

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri Rajat Kumar Kureel, JCIT.Sr.DR

Section 14Section 143(3)Section 14ASection 24Section 6

section 14A has no application. Respectfully following the above decisions, we delete the disallowance made under section 14A as the assessee

TEGA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE - 12(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1832/KOL/2018[2014-15]Status: DisposedITAT Kolkata09 May 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 10Section 115JSection 144C(5)Section 14A

disallowance under section 14A read with rule 8D. GROUND NO. 3: ADDITION OF DISALLOWANCE MADE UNDER SECTION 14A READ WITH