M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

disallowance under section 14A read with Rule 8D was made\nsolely on the basis of investment by Assessee Company in SPVs without\nverifying objects of investment and understanding of relevant provision of law.\nIt is also submitted that section 14A carries heading 'Expenditure\nincurred in relation to income not includible in total income'\n\nAs per Section

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 36(1)(va) as interpreted by the Apex Court, time and again, it would be found that the contribution to EPF & ESIC are allowable whenever paid but before the filing of the income tax return.” “1. Because the CIT (A) has erred on facts and in law in upholding the disallowance of Rs.23,88

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 36(1)(va) as interpreted by the Apex Court, time and again, it would be found that the contribution to EPF & ESIC are allowable whenever paid but before the filing of the income tax return.” “1. Because the CIT (A) has erred on facts and in law in upholding the disallowance of Rs.23,88

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

disallowances of Rs.2,23,000/- made by invoking provisions of\nSec. 14A of the Income tax Act, 1961 are contrary to law, unjust &\narbitrary.\n11. That the Id. Dy. Commissioner of Income Tax, while framing the\nassessment has wrongly worked out Rs.2,23,561/- invoking provisions of\nsection 14-A, is without any basis and without proper consideration

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

88,70,000 the disallowance of the amount under Section 14 A of the Act was calculated thus: "1,21,03,367 x 6,88

LEAYAN GLOBAL PVT.LTD,KANPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(3)(1),, KANPUR

In the result, the appeal of the assessee is allowed

Section 14A of the Act.\n4. Apropos to the grounds of appeal, Ld. Counsel for the\nassessee vehemently argued that the authorities below grossly\nerred in making the disallowance and sustaining the same.\nFurther, he contended that the Ld. CIT(A) in utter disregard to\nthe binding precedents and without adverting to the applicability\nof such precedents sustained the impugned

SANDEEP KUMAR GUPTA,LUCKNOW vs. DCIT-6, LUCKNOW, LUCKNOW

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

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Sandeep Kumar Gupta V. The Dcit-6 314/30, Mirza Mandi Lucknow Chowk, Lucknow Pan:Adgpg1431J (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 06 2024 Date Of Pronouncement: 27 06 2024 O R D E R

disallowances of Rs.93,047/- under section 37(1) of the Act and Rs.1,88,137/- under section 14A of the Act read

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions. \n28. The ld. AR, then questioned the decision

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions. \n28. The ld. AR, then questioned the decision

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

disallowance on account of alleged violation of section 13(3), the ld. AR submitted \nthat there was in fact no violation and she took us through the Government order to show that \nthe employees of the authority were only one of the many categories that had been afforded \nthese concessions.\n28. The ld. AR, then questioned the decision

JIL INFORMATION TECHNOLOGY LIMITED,NEW DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

section 14A of the Act:\nAs the appellant has not claimed any income as exempt\nagainst the expenses debited to the profit & loss Account,\nthere is no scope of any disallowance u/s 14A of the Act and\non this ground also addition of Rs.64,88