M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

Bench: Dr. Manish Borad & Sonjoy Sarma

8D(2)(iii) while arriving at book profit under section 115JB of the Art without appreciating that provisions of subsection (2) & (3) of Section 14A which prescribes for estimated disallowance

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

section 14A of the Act is concerned, the ld. AO after considering the disallowance suo moto offered by the assessee further made interest disallowance under Rule 8D

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

section 14A of the Act is concerned, the ld. AO after considering the disallowance suo moto offered by the assessee further made interest disallowance under Rule 8D

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

section 14A of the Act is concerned, the ld. AO after considering the disallowance suo moto offered by the assessee further made interest disallowance under Rule 8D

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

section 14A of the Act is concerned, the ld. AO after considering the disallowance suo moto offered by the assessee further made interest disallowance under Rule 8D

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend

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

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

disallowance under section 14A of the Income Tax Act, 1961 and in invoking sub-section (2) of section 14A and rule 8D

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

disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend

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

disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

disallowance computed u/s 14A r.w. Section 8D(2) (ii) and to\nrestrict expenses for the investments which actually yielded dividend

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

section 10\napplies. The Ld. AO has not made any disallowance of expenditure\ndebited in the profit and loss account as prepared under the Companies\nAct as neither any direct expenses nor any interest has been disallowed\nunder Rule 8D

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

section 10\napplies. The Ld. AO has not made any disallowance of expenditure\ndebited in the profit and loss account as prepared under the Companies\nAct as neither any direct expenses nor any interest has been disallowed\nunder Rule 8D

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

Section 14A of the Income Tax Act,\n1961?\n7. Whether on the facts and in the circumstances of the case and in law, the\nLd. CIT(A) justified by directing the AO not to include the investment in\ncompanies which have not paid any dividend to the assessee company for\nthe purpose of computation of disallowance under Rule 8D

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

Section 14A of the Income Tax Act,\n1961?\n7. Whether on the facts and in the circumstances of the case and in law, the\nLd. CIT(A) justified by directing the AO not to include the investment in\ncompanies which have not paid any dividend to the assessee company for\nthe purpose of computation of disallowance under Rule 8D

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

Section 14A of the Income Tax Act,\n1961?\n7. Whether on the facts and in the circumstances of the case and in law, the\nLd. CIT(A) justified by directing the AO not to include the investment in\ncompanies which have not paid any dividend to the assessee company for\nthe purpose of computation of disallowance under Rule 8D

ACIT-6(2), KOLKATA vs. M/S NATIONAL INSURANCE CO.LTD., KOLKATA

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Sri Rajpal Yadav & Dr. Manish Borad

section 14A read with Rule 8D. The disallowance of Rs.37,14,38,000/- made by the Assessing Officer under section

DCIT,CC-2(2), AAYAKAR BHAWAN POORVA vs. ARYAN MINING AND TRADING CORPORATION LIMITED, HIDE LANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Choubey, Jm & Shri Rakesh Mishra, Am Aryan Mining & Trading Dcit, Central Circle-2(2), Corporation Limited, 110, Shantipally, 4 Th Floor, P-1, Hide Lane, Johar Building, Vs. Pin-700073, West Bengal Pin-700073, West Bengal (Respondent) (Appellant) Pan No. Aadca7247B Assessee By : Shri A.K. Tulsian, Ar Revenue By : Shri Praveen Kishore, Dr Date Of Hearing: 11.06.2025 Date Of Pronouncement: 23.06.2025

disallowance made by applying Rule 8D cannot be imported while computing book profit as per section 115JB. The disallowance u/s. 14A rwr 8D

SREELEATHERS LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 8(2),, KOLKATA

In the result, the appeal of the assessee is allowed

disallowance should be made.", "result": "Allowed", "sections": [ "143(2)", "142(1)", "14A", "8D", "143(3)" ], "issues": "Whether disallowance under Section