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2,407 results for “disallowance”+ Section 19clear

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Mumbai10,422 Delhi8,538 Bangalore3,035 Chennai2,808 Kolkata2,407 Ahmedabad1,816 Jaipur1,082 Hyderabad1,073 Pune962 Surat659 Indore628 Chandigarh532 Raipur432 Cochin374 Rajkot331 Nagpur316 Karnataka306 Amritsar251 Visakhapatnam245 Cuttack239 Lucknow236 Panaji139 Agra136 Jodhpur112 Allahabad102 Guwahati92 SC87 Ranchi86 Telangana74 Calcutta66 Patna63 Dehradun56 Varanasi36 Kerala34 Jabalpur32 Punjab & Haryana13 A.K. SIKRI ROHINTON FALI NARIMAN5 Himachal Pradesh4 Rajasthan4 Orissa3 Gauhati2 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 MADAN B. LOKUR S.A. BOBDE1 H.L. DATTU S.A. BOBDE1 D.K. JAIN JAGDISH SINGH KHEHAR1 ASHOK BHAN DALVEER BHANDARI1 Tripura1

Key Topics

Section 143(3)75 Section 14A54 Disallowance54 Addition to Income51 Section 4044 Deduction39 Section 26338 Section 115J26 Section 80I22 Section 194C

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

19. Keeping in view all the submissions made by him, the ld. counsel for the assessee finally contended that no disallowance under section

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

Showing 1–20 of 2,407 · Page 1 of 121

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18

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 an amount of Rs. 1,03,67,422/- under Rule 8D(2)(ii) and 8D(2)(iii) of Rs.30,07,706/- (Rs.50,19,372 – Rs.20,11,666 and totaling to Rs. 1,33,75,128/- u/s. 14A r.w.r 8D and added the same to the total income of assessee. The assesse 1 I.T.A No. 2271/Kol/2017 M/s. Ashiana Housing Limited

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 Rs.16,76,000/- made by the Assessing Officer under section 14A was restricted by the ld. CIT(Appeals) to Rs.34,750/-. 19

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

19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the\nassessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance\nunder Rule-8D of the IT, Rule, 1962 relevant section

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

19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the\nassessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance\nunder Rule-8D of the IT, Rule, 1962 relevant section

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

19-08-2010 in the following cases has held that 1% of the exempt income is fair and reasonable for the purpose of making disallowance u/s.14A, the relevant portion of which is reproduced as under: & CO No.30/Kol/2014 M/s. Philips Carbon Black Ltd “Since there was a difference of opinion between the ld. Members constituting the Division Bench of ITAT, Kolkata

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

19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the\nassessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance\nunder Rule-8D of the IT, Rule, 1962 relevant section

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

19,67,718/- [(Rs1,25,21,596/- 5,53,878/-) as the\nassessee has suo-moto disallowed Rs.5,53,878/-. Thus, the disallowance\nunder Rule-8D of the IT, Rule, 1962 relevant section

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

section 115JB of the Act. 2) That on the facts and circumstances of the case, the learned CIT(Appeals) erred in confirming the action of the Assessing Officer in disallowing period expenditure amounting to Rs. 19

M/S KEVENTER AGRO LIMITED,KOLKATA vs. ADDL.C.I.T., RANGE-4, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 2576/KOL/2013[2010-2011]Status: DisposedITAT Kolkata18 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 40(1)(a)Section 41(1)

19,76,692/- in its financial statement during the year. But no disallowance of interest has been made by the assessee. Accordingly the AO called upon the assessee for seeking clarification of making the disallowance of the expenses in accordance with the provision of section

D.C.I.T., CIRCLE-4, KOLKATA, KOLKATA vs. M/S KEVENTER AGRO LTD., KOLKATA

In the result, assessee’s appeal is allowed

ITA 2768/KOL/2013[2010-2011]Status: DisposedITAT Kolkata18 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 40(1)(a)Section 41(1)

19,76,692/- in its financial statement during the year. But no disallowance of interest has been made by the assessee. Accordingly the AO called upon the assessee for seeking clarification of making the disallowance of the expenses in accordance with the provision of section

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)

section 14A read with Rule 8D is held to be applicable in the case of the assessee, the Assessing Officer may be directed to compute the disallowance as per Rule 8D by taking into consideration only those shares which have yielded dividend income in the year under consideration. Since this issue raised by the ld. counsel for the assessee

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

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

section 37(1) of the Act, he disallowed\na sum of ₹19,25,000/- and added the same to the total

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

19 v) Sections 194C(6) and Section 194C(7) are independent of each other, and cannot be read together to attract 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

section 37(1) of the Act, he disallowed\na sum of ₹19,25,000/- and added the same to the total

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

section 37(1) of the Act, he disallowed\na sum of ₹19,25,000/- and added the same to the total

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

19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 4975 B (Revenue) .. (Assessee) Assessee by : Shri S.K. Tulsiyan, Advocate Revenue by : Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri

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

19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 4975 B (Revenue) .. (Assessee) Assessee by : Shri S.K. Tulsiyan, Advocate Revenue by : Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri

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

19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 4975 B (Revenue) .. (Assessee) Assessee by : Shri S.K. Tulsiyan, Advocate Revenue by : Dr. P. K. Srihari, CIT-DR & Robin Choudhury, Addl.CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri