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2,288 results for “disallowance”+ Section 1(2)(a)clear

Sorted by relevance

Mumbai22,559Delhi16,767Chennai6,555Kolkata6,156Bangalore5,802Ahmedabad2,561Pune2,288Hyderabad1,668Jaipur1,463Surat1,039Indore952Chandigarh833Cochin813Karnataka794Raipur659Rajkot617Visakhapatnam558Nagpur500Lucknow447Amritsar440Cuttack358Panaji241Agra214Telangana213Jodhpur206Patna190Ranchi187Guwahati179Calcutta164SC153Dehradun137Allahabad96Jabalpur87Kerala75Varanasi59Punjab & Haryana41Orissa19Rajasthan11Himachal Pradesh8A.K. SIKRI ROHINTON FALI NARIMAN7Uttarakhand2Gauhati2Andhra Pradesh2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1H.L. DATTU S.A. BOBDE1Tripura1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1J&K1Bombay1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 14A72Section 80P(2)(d)65Disallowance65Section 143(3)64Addition to Income58Section 143(1)51Section 80P(2)(a)48Deduction48Section 80P45Section 11

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

1) of the Act amounts to sufficient compliance of the provisions in terms of section 43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

Showing 1–20 of 2,288 · Page 1 of 115

...
30
Section 25025
Exemption19

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker
Section 10ASection 14ASection 35Section 35(1)

1. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance made by the Assessing Officer amounting of Rs. 9103879/- on account of guarantee fees (adjustment made by the Transfer Pricing Officer) on relying the decision of the Bombay High Court in the 2 case of Everest Kanto Cylinders

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

section 13 of the Act. The said amount was disallowed as not deductible u/s.40A(2)(b) r.w.s.37(1) of the Act while

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

SR FIBREGLASS AUTO PRIVATE LIMITED,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 193/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

WONDER CARS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 55/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

M/S. THAKKER DEVELOPERS PVT.LTD,,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 179/PUN/2022[2017-18]Status: DisposedITAT Pune08 Dec 2022AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 268/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 20/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

SIXSIGMA MEDICARE AND RESEARCH LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 322/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

ITA 386/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

ITA 54/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

ITA 281/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 154/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowed by the Revenue under section 36(1)(va) of the Act while processing the return of income under secretion 143(1)of the Act. 2