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40 results for “disallowance”+ Section 206Cclear

Sorted by relevance

Delhi66Mumbai40Telangana14Ahmedabad14Jaipur12Kolkata9Indore7Chandigarh4Guwahati4Bangalore3Varanasi2Nagpur2Raipur2Chennai2Cochin2Hyderabad2Jodhpur1Rajkot1Amritsar1

Key Topics

Section 80I54Deduction35Addition to Income34Disallowance32Section 11518Section 8016Section 801B(9)16TDS14Depreciation14Section 263

PERFECT FILAMENTS LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE -4, MUMBAI

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

ITA 3501/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

For Appellant: Shri Dharan GandhiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 143(3)Section 201Section 263Section 40Section 80G

disallowable. (b) Interest under section 201(1A) / section 206C(7) of the Act amounting to Rs.6,87,150/- was not disallowed

Showing 1–20 of 40 · Page 1 of 2

11
Section 36(1)(viia)10
Section 3210

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

ITA 3762/MUM/2009[2006-07]Status: DisposedITAT Mumbai25 Feb 2025AY 2006-07

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

For Appellant: Shri J. D. Mistry Sr. AdvocateFor Respondent: Shri Kishor Dhule
Section 143(2)Section 143(3)Section 24Section 43B

disallowance and held that the provision of section 40(a)(ia) are not applicable in the case.” 8.1. During the course of hearing the Learned Senior Counsel, on instructions, stated that the Assessee does not wish to pursue this ground since relief has been granted to the assessee in relation to this ground in appellate proceedings pertaining to the preceding

ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

ITA 4385/MUM/2009[2006-07]Status: HeardITAT Mumbai25 Feb 2025AY 2006-07
Section 143(2)Section 143(3)Section 24Section 43B

disallowance and held\nthat the provision of section 40(a)(ia) are not applicable in\nthe case.\"\n8. 1. During the course of hearing the Learned Senior Counsel, on\ninstructions, stated that the Assessee does not wish to pursue this\nground since relief has been granted to the assessee in relation to\nthis ground in appellate proceedings pertaining

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. STANDARD CHARTERED BANK,MUMBAI vs. THE ACIT (IT)1(3), MUMBAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

206C or paid by way of advance tax or treated as paid under Section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year