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1,505 results for “disallowance”+ Section 14Aclear

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Mumbai5,389 Delhi3,410 Kolkata1,505 Chennai1,497 Bangalore827 Ahmedabad518 Pune275 Hyderabad272 Karnataka158 Chandigarh102 Jaipur98 Cochin86 Lucknow77 Indore76 Raipur74 Agra62 Visakhapatnam60 Amritsar53 Ranchi52 Surat44 Rajkot43 Calcutta40 Panaji29 Cuttack27 Telangana23 Guwahati20 Jodhpur17 Nagpur15 Varanasi12 Orissa6 Jabalpur5 Dehradun5 Punjab & Haryana5 SC3 Kerala3 Patna2 Allahabad1 Himachal Pradesh1

Key Topics

Section 14A214 Disallowance79 Section 143(3)71 Addition to Income66 Section 6855 Section 25046 Section 115J40 Section 26327 Section 143(2)17 Deduction

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 1,505 · Page 1 of 76

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Unexplained Cash Credit13

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, 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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