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2,615 results for “disallowance”+ Section 18clear

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Mumbai10,125 Delhi8,771 Bangalore3,133 Chennai2,820 Kolkata2,615 Ahmedabad2,052 Pune1,767 Hyderabad1,446 Jaipur1,403 Chandigarh818 Surat811 Indore754 Raipur487 Visakhapatnam459 Cochin386 Rajkot355 Amritsar348 Cuttack347 Karnataka331 Nagpur299 Lucknow235 Agra156 Jodhpur154 Guwahati141 Panaji131 Ranchi100 Allahabad99 Telangana99 SC99 Patna69 Calcutta60 Dehradun57 Jabalpur37 Kerala37 Varanasi34 Punjab & Haryana8 Orissa6 A.K. SIKRI ROHINTON FALI NARIMAN6 Rajasthan5 Himachal Pradesh4 Gauhati2 A.K. SIKRI N.V. RAMANA1 H.L. DATTU S.A. BOBDE1 Tripura1 D.K. JAIN JAGDISH SINGH KHEHAR1 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 14A92 Section 143(3)84 Addition to Income72 Disallowance66 Section 26346 Deduction38 Section 14821 Section 4020 Section 143(1)19 Section 143(2)

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

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

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

disallowance under section 40(a)(ia) thus would not arise even on this count. 18. Without prejudice to all his arguments

M/S PORTSIDE ESTATES LTD.,KOLKATA vs. ACIT, CIR-5, KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

Showing 1–20 of 2,615 · Page 1 of 131

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17

ITA 1150/KOL/2014[2007-2008]Status: DisposedITAT Kolkata02 Sept 2016AY 2007-2008

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.1150/Kol/2014 Assessment Year : 2007-08

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Sital Chandra Das, JCIT

Section 115JSection 143(3)Section 79

section 2(18) of the Act. In our opinion, the Tribunal was justified in so holding. We thus answer the question in the affirmative, i.e., against the Revenue and in favour of the assessee.” 11. In view of the above facts and circumstances and case law cited above, we decide this issue in favour of the assessee and against revenue

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 under section 14A. 18. During the year under consideration, i.e. AY 2006-07, the assesese- company had received dividend

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 of the I.T Act, 1961.” 2. Hon’ble President, ITAT nominated Shri G.D Agarwa, Hon’ble Vice President (AZ)KZ) as Third Member. The Hon’ble Third Member vide his order dated 27.05.2011 has concurred with the findings of ld. Accountant Member by observing as under:- “7. I have considered the submissions of both the parties and perused

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

18-01-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Member:- This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-XII, Kolkata dated 27.09.2013. Assessment was framed by ACIT, Range-11, Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred

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 in the case of the assessee can be restricted only to direct expenses incurred in relation to the earning of exempt dividend income by applying Rule 8D(2)(i). I.T.A. No. 1351/KOL./2013 Assessment year: 2009-2010 Page 14 of 17 18. Before us, the ld. counsel for the assessee has raised an alternative contention that even if 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 by invoking Rule 8D amounting to Rs. ITA No.1199/Kol/2012 &1282/Kol/2012- Allahabad Bank A.Y.2008-09 4,20,90,323 in total disregard of order of his Learned predecessor in the Appeal No. 1014/ CIT(A) - VII 2009-10/Cir-6/Kol dated 15.11.2010 relating to Assessment Year 2007-08 and order of Jurisdictional ITAT in the case

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

disallowance under Rule 8D(2)(ii) read with Section 14A of the Act. The Id. Counsel for the assessee submitted before us the Balance sheet of the assessee company as on 31.03.2013. On perusal of Balance sheet, we noticed that own funds of the assessee company is Rs.1,15,771/- lakhs, which is more than the investments in shares

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

section 115JB MAT computation is no more res integra. Hon’ble Bombay high court’s judgment in CIT vs. Bengal Finance & Investment P Ltd.; ITA No.337 of 2013 dated 10.02.2015 and this Tribunal’s Special Bench decision in ACIT vs. Vireet Investments (P) Ltd. [2017] 82 taxman.com 415 (Delhi-Trib) settle this issue in assessee’s favour that such

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

section 115JB MAT computation is no more res integra. Hon’ble Bombay high court’s judgment in CIT vs. Bengal Finance & Investment P Ltd.; ITA No.337 of 2013 dated 10.02.2015 and this Tribunal’s Special Bench decision in ACIT vs. Vireet Investments (P) Ltd. [2017] 82 taxman.com 415 (Delhi-Trib) settle this issue in assessee’s favour that such

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

section 115JB MAT computation is no more res integra. Hon’ble Bombay high court’s judgment in CIT vs. Bengal Finance & Investment P Ltd.; ITA No.337 of 2013 dated 10.02.2015 and this Tribunal’s Special Bench decision in ACIT vs. Vireet Investments (P) Ltd. [2017] 82 taxman.com 415 (Delhi-Trib) settle this issue in assessee’s favour that such

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

section 115JB MAT computation is no more res integra. Hon’ble Bombay high court’s judgment in CIT vs. Bengal Finance & Investment P Ltd.; ITA No.337 of 2013 dated 10.02.2015 and this Tribunal’s Special Bench decision in ACIT vs. Vireet Investments (P) Ltd. [2017] 82 taxman.com 415 (Delhi-Trib) settle this issue in assessee’s favour that such

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

section 37(1) of the Act, he disallowed a sum of ₹19,25,000/- and added the same to the total income of the assessee. The Ld. CIT(A) decided the issue against the assessee as the assessee could not establish that the liability had crystallised during the year and thus was allowable as a deduction and his finding

M/S RECKITT BENCKISER (I) LTD.,KOLKATA vs. JCIT, R-12, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed while both the appeals of the revenue are dismissed

ITA 1671/KOL/2008[2003-2004]Status: DisposedITAT Kolkata25 May 2016AY 2003-2004

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

section 41(1) at the same rate, there was no loss to the Revenue. The ld. CIT(Appeals), however, did not find merit in the stand of assessee and rejecting the I.T.A. Nos. 1671/KOL./2008 & 1024/KOL/2009 Assessment years: 2003-2004 & 2004-2005 & I.T.A. Nos. 1699/KOL/2008 & 973/KOL/2009 Assessment years: 2003-2004 & 2004-2005 Page 12 of 34 same, he proceeded

DCIT, CC-1(3), KOLKATA vs. M/S RUNGTA MINES LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2199/KOL/2019[2015-16]Status: DisposedITAT Kolkata20 Nov 2020AY 2015-16

Bench: Shri J. Sudhakar Reddy, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A No.2199/Kol/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit, Cc-1(3), Kolkata Vs. M/S Rungta Mines Pvt. Ltd. 8A, Express Tower, 42A, Shakespeare Sarani, Kolkata. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6463N (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Supriyo Paul, Addl. CIT

Section 143(3)Section 14ASection 37

section 14A r.w.r 8D(3) of the IT Rules, 1962 the AO made disallowance of Rs. 63,31,460/- and added the same to the total income of assessee. The assessee challenged the same before the CIT-A. The CIT-A by placing reliance on an order of Kolkata Bench (ITAT, Kolkata) in the case of REI Agro Ltd reported

KESORAM INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE-5(1), KOLKATA, KOLKATA

In the result the revenue’s appeals for A

ITA 505/KOL/2017[2009-10]Status: DisposedITAT Kolkata26 Apr 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 143(3)Section 14ASection 250

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section

KESORAM INDUSTRIES LTD.,KOLKATA vs. ADD.CIT,RANGE-5,, KOLKATA

In the result the revenue’s appeals for A

ITA 1037/KOL/2012[2008-2009]Status: DisposedITAT Kolkata26 Apr 2018AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 143(3)Section 14ASection 250

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section

D.C.I.T CIR - 5,KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES LIMITED, KOLKATA

In the result the revenue’s appeals for A

ITA 1995/KOL/2013[2009-10]Status: DisposedITAT Kolkata26 Apr 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 143(3)Section 14ASection 250

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section

KESORAM INDUSTRIES LTD.,KOLKATA vs. DCIT, CIR-5, KOLKATA, KOLKATA

In the result the revenue’s appeals for A

ITA 1188/KOL/2016[2008-09]Status: DisposedITAT Kolkata26 Apr 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 143(3)Section 14ASection 250

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section

ACIT, CIRCLE-5, KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES. LTD, KOLKATA

In the result the revenue’s appeals for A

ITA 1722/KOL/2012[2008-2009]Status: DisposedITAT Kolkata26 Apr 2018AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 143(3)Section 14ASection 250

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section