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25 results for “disallowance”+ Section 80Iclear

Sorted by relevance

Mumbai115 Delhi95 Ahmedabad40 Kolkata25 Chennai20 Indore12 Bangalore9 Karnataka8 Guwahati8 Telangana6 Chandigarh6 Surat6 Ranchi6 Dehradun4 Cochin3 Pune3 Jaipur2 Rajkot1 Kerala1 Visakhapatnam1 Amritsar1

Key Topics

Section 80I66 Section 143(3)35 Section 115J24 Deduction24 Section 10B15 Section 26314 Section 80H11 Section 8010 Addition to Income9 Section 115

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. GOODCARE PHARMA PVT. LTD., , KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 2486/KOL/2017[2013-14]Status: DisposedITAT Kolkata05 Apr 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 143(3)Section 263Section 80I

section 80I(10) and 80IC(7) and also proposed to disallow 90% of the advertisement expenses. The assessee by his letter

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. GOODCARE PHARMA PVT. LTD., , KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 2485/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Apr 2019

Showing 1–20 of 25 · Page 1 of 2

8

Set Off of Losses8

AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 143(3)Section 263Section 80I

section 80I(10) and 80IC(7) and also proposed to disallow 90% of the advertisement expenses. The assessee by his letter

ACIT, CENTRAL CIRCLE-2(1), KOLKATA, KOLKATA vs. M/S AMRICON AGROVAT PVT. LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 2300/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Mar 2018AY 2013-14

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri Waseem Ahmed, Am] Assessment Year : 2013-14 A.C.I.T., Central Circle-2(1) -Vs- M/S. Amricon Agrovat (P).Ltd., Kolkata Kolkata (Pan Aadca 1610 Q) (Appellant) (Respondent) For The Appellant: Shri.S.Dasgupta Addl.Cit Dr For The Respondent: Shri D.S.Damle, Fca Date Of Hearing : 15.2.2018 Date Of Pronouncement : 01.03.2018. Order Per Shri N.V.Vasudevan, Jm This Is An Appeal Filed By The Revenue Against Order Dated 27.9.2016 Of Cit(A)-20, Kolkata, Relating To Ay 2013-14. 2. The Grounds Of Appeal Raised By The Revenue In This Reads As Follows: “(I) That The Ld. Cit(A) Has Erred In Accepting That The Term 'Manufacture' Occurring In The Context Of Section 80-Ib Does Not Necessarily Require That The End Product Of The Manufacturing Process Is To Be Completely Different From The Ingredients, As Regards Its Chemical Composition, Integral Structure Or Its Use. (Ii) That The Ld. Cit(A) Has Erred In Accepting That The Process Of Manufacturing Of Poultry Feeds Does Not Amount To Mere Mixing Together Of All Different Ingredients, Without Involving Any Change In The Chemical Composition Of The Ingredients. (Iii) That The Ld. Cit(A) Has Erred In Accepting That The Process Of Preparation Of Poultry Feeds Amount To Production Of An Article Within The Meaning Of Section 80Ib. (Iv) That The Ld. Cit(A) Has Erred In Allowing The Entire Amount Of Rs.1,12,50,626/- Claimed As Deduction U/S 80-Ib.

For Appellant: Shri.S.Dasgupta Addl.CIT DRFor Respondent: Shri D.S.Damle, FCA

Section 14ASection 80Section 801B(4)Section 80I

80I and Sec 80IB are parameteria because conditions for part of deduction are same and therefore the said decision is equally applicable in the present case. ITA No.2300/Kol/2016 M/s. Amricon Agrovat Pvt.Ltd. A.Y.2013-14 5 17. Section 80IB is an incentive provision of the Income Tax Act enacted, by the Legislature to promote economic and industrial growth in backward districts

ACIT, CENTRAL CIRCLE-2(1), KOLKATA,KOLKATA vs. M/S AMRIT HATCHERIES PVT. LTD., KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 2304/KOL/2016[2013-14]Status: DisposedITAT Kolkata23 Feb 2018AY 2013-14

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2304 & 2305/Kol/2016 Assessment Year : 2013-14 Acit, Cc-2(1), Kolkata -Vs- M/S Amrit Hatcheries Pvt. Ltd. [Pan: Aacca 5987 F] (Appellant) (Respondent)

For Appellant: Shri G. Hangshing, CITFor Respondent: Shri D.S. Damle, FCA

Section 143(3)Section 271ASection 80I

80I and Section 80IB are parameteria because conditions for part of deduction are same and therefore the said decision is equally applicable in the present case. . 17. Section 80IB is an incentive provision or the Income Tax Act enacted by the Legislature to promote economic and industrial growth in backward districts and states. In the case of Bajaj Tempo

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

80I-A claimed by the appellant as indicated in the preceding discussion." 16. The Tribunal, concurred with the aforesaid findings recorded by the CIT (A), by taking support of the decision of a Co-ordinate Bench of the ITAT, Mumbai, in the case of West Cost Paper Mills (P.) Ltd. v. CIT, [2014] 52 taxmann.com 268. As regards section 80IA

D.C.I.T CC - XXIII,KOLKATA., KOLKATA vs. M/S SINGHAL ENTERPRISES PVT LTD., KOLKATA

In the result, both appeal of Revenue stand allowed

ITA 343/KOL/2013[2009-10]Status: DisposedITAT Kolkata09 Dec 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 153ASection 80ASection 80I

sections which is in fact never examined and deductions were summarily disallowed by the AO on the ground of filing return of income belatedly.” 4. Inter-connected sole issue raised by Revenue in all the ground of appeal is that Ld. CIT(A) erred in allowing deduction u/s 80IA and 80IB of the Act in contravention of the provision

M/S. K KALPANA INFRASTRUCTURES LTD., ,KOLKATA vs. PR.CIT, CENTRAL - 1, KOLKATA , KOLKATA

Appeal is allowed

ITA 814/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Nov 2018AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2013-14

Section 143(3)Section 263Section 80

disallow section 80IB deduction on export subsidy received by the assessee company. 5. In view of ,my above decision, the assessment order u/s. 143(3) dated 22/03/2016 is set aside and restored to the file of the AO to the extent of examining the issue relating to allowing deduction u/s. 80IB on interest income of Rs.3

ACIT, CIRCLE - 41, KOLKATA, KOLKATA vs. M/S. ANMOL TEXTILES,, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2031/KOL/2014[2011-2012]Status: DisposedITAT Kolkata17 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2031/Kol/2014 Assessment Year : 2011-12 Acit, Circle-41, Kolkata -Vs- M/S Anmol Textiles [Pan: Aadfn 4059 K] (Appellant) (Respondent)

For Appellant: Shri P.K. Srihari, CITFor Respondent: Shri S.M. Surana, Advocate

Section 10BSection 133ASection 14Section 143(3)Section 80ISection 9

disallowed the claim of deduction u/s 10B of the Act in the sum of Rs 7,26,56,048/- and completed the assessment. 4. The ld CITA granted deduction u/s 10B of the Act by observing as under:- “I have examined the submissions made by the Ld. AR , the findings of the AO in the assessment order, perused the facts

WEST BENGAL INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1467/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Apr 2017AY 2010-2011

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1467/Kol/2014 ("नधा"रण वष" /Assessment Year:2010-2011) West Bengal Industrial Vs. Dcit, Circle-10, Kolkata, Infrastructure Development Aayakar Bhawan, P-7, Corporation, Chowringhee Square, 5, Council House Street (3Rd Kolkata-700069 Floor), Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaacw 3073 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Sanjay Bhattacharya, Fca Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 02/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 05/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2010-2011, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-Xii, Kolkata, In Appeal No.140/Xii/Cir-10/13-14, Dated 14.02.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 21.03.2013. 2. Brief Facts Of The Case Qua The Assessee Are That Assessee Filed Its Return Of Income For The Assessment Year 2010-2011 On 13.10.2010 Disclosing Total Income Of Rs.6,59,11,015/-. Subsequently The Assessee Filed Revised Return Of Income For Assessment Year 2010-2011 On 31.3.2012 Disclosing Total Income Of Rs.6,49,27,168/-. Assessee’S Case Was Processed U/S.143(1) On 24.05.2011 Accepting The Return Of Income. West Bengal Industrial Infrastructure Dev.Corp Later On Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: None

Section 143(1)Section 143(3)Section 80Section 80HSection 80l

disallowed the deductor under sec.80I, the Hon’ble Apex Court has held that under sec.80A, deduction under Chapter VIA cannot exceed Gross total income. Section 80I

M/S. PDP STEELS LTD., ,KOLKATA vs. ITO, WARD - 3(3), , KOLKATA

In the result, the appeal of assessee is allowed for statistical purposes

ITA 1883/KOL/2019[2013-14]Status: DisposedITAT Kolkata03 Sept 2021AY 2013-14

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section 80I, 80IA etc. and excluded only the net interest income from such deduction, so he prayed that benefit of netting should be given to assessee. 4. In the light of the aforesaid discussion, we are not repeating the same again for the sake of brevity. We note that in the revenue appeal for the same assessment year

M/S. PDP STEELS LTD., ,KOLKATA vs. ITO, WARD - 3(3), , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2155/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 Mar 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

section 80I, 80IA etc. and excluded only the net interest income from such deduction, so he prayed that benefit of netting should be given to assessee. 4. In the light of the aforesaid discussion, we are not repeating the same again for the sake of brevity. We note that in the revenue appeal for the same assessment year

MSL INDUSTRIES LIMITED.,KOLKATA vs. I.T.O WD - 36(2),KOLKATA., KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 259/KOL/2013[1997-98]Status: DisposedITAT Kolkata07 Sept 2016AY 1997-98

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

Section 143(3)Section 154Section 80I

disallowance was correctly allowed by the Assessing Officer in the assessment order passed under section 143(3) dated 30.03.2005. On appeal, the claim of the assessee for deduction on account of interest capitalized was allowed by the ld. CIT(Appeals) and while allowing the claim of the assessee for deduction on account of interest capitalized as per the order

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

disallowed and added to the total income of assessee. 23. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that the approval of gratuity fund is pending before the Commissioner of Income-tax and once approved then it will be effective from the date of application. Therefore, the same is eligible for deduction