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475 results for “disallowance”+ Section 14A(2)clear

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Key Topics

Section 14A265 Section 143(3)79 Disallowance77 Addition to Income69 Section 26350 Section 80I43 Section 3541 Deduction40 Section 271(1)(c)24 Section 115

HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

ITA 2402/PUN/2017[2011-12]Status: HeardITAT Pune28 Sept 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

For Respondent: Shri Rajeev Kumar

Section 10ASection 10BSection 10B(7)Section 143(3)Section 14ASection 92C

disallowance of Rs.15,33,213/-. The provisions of sub-section (2) of section 14A provides that resort to disallowance u/s 14A

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HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

ITA 2403/PUN/2017[2012-13]Status: HeardITAT Pune28 Sept 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

For Respondent: Shri Rajeev Kumar

Section 10ASection 10BSection 10B(7)Section 143(3)Section 14ASection 92C

disallowance of Rs.15,33,213/-. The provisions of sub-section (2) of section 14A provides that resort to disallowance u/s 14A

KPIT TECHNOLOGIES LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 594/PUN/2015[2010-11]Status: DisposedITAT Pune12 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.594/Pn/2015 यििाारण वषा / Assessment Year : 2010-11 Kpit Technologies Limited, (Earlier Known As Kpit Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase I, Midc, Hinjewadi Phase 1 Rd, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aaack7308N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle -14, Pune

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT

Section 10ASection 115JSection 143(3)Section 14A

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

DEVEN SUPERCRITICALS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 176/PUN/2016[2009-10]Status: DisposedITAT Pune17 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.176/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Achal Sharma

Section 143(3)Section 14ASection 14A(1)Section 14A(2)

2) of section 14A of the Act to come to a finding as to the applicability of provisions of section 14A(1) of the Act. In the absence of recording requisite satisfaction by the Assessing Officer, no disallowance

M/S. RAJMAL LAKHICHAND vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Department is dismissed

ITA 670/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

14A, disallowance of advertisement expenses, disallowance of remuneration to partners, and disallowance of interest paid to partners. Against the findings of Commissioner of Income Tax (Appeals), both, the assessee and the Revenue are in appeal before us. 3. The assessee in its appeal has raised 5 grounds of appeal. Shri Sunil Pathak appearing on behalf of the assessee stated

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. RAJMAL LAKHICHAND,,

In the result, appeal of the Department is dismissed

ITA 832/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

14A, disallowance of advertisement expenses, disallowance of remuneration to partners, and disallowance of interest paid to partners. Against the findings of Commissioner of Income Tax (Appeals), both, the assessee and the Revenue are in appeal before us. 3. The assessee in its appeal has raised 5 grounds of appeal. Shri Sunil Pathak appearing on behalf of the assessee stated

PRAJ INDUSTRIES LIMITED,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of assessee is allowed

ITA 1413/PUN/2023[2017-18]Status: DisposedITAT Pune27 Jun 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Sourabh Nayak

Section 115JSection 143(2)Section 143(3)Section 14ASection 35

disallowed by the assessee in relation to the exempt income. Accordingly, holding that provisions of sub-sections (2) and (3) of section 14A

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

ITA 380/PUN/2020[2016/17]Status: DisposedITAT Pune29 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 14A

2. The assessee’s first and foremost substantive ground raised in the instant appeal challenges correctness of both the lower authorities ITA No.380/PUN/2020 for A.Y. 2016-17 Poonawalla Shares & Securities Pvt. Ltd., Vs. ACIT, Circle-4, Pune (A) action invoking section 14A r.w.Rule 8D disallowance

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

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)

disallowance of Rs.1,35,00,000/-. The provisions of sub-section (2) of section 14A provides that resort to disallowance

POONAWALLA INVESTMENTS & INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 250/PUN/2016[2011-12]Status: DisposedITAT Pune28 Feb 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri R.S. AbhyankarFor Respondent: Ms. Nirupama Kotru, CIT-DR

Section 143(3)Section 14ASection 153CSection 250

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

POONAWALLA INVESTMENTS & INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 247/PUN/2016[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri R.S. AbhyankarFor Respondent: Ms. Nirupama Kotru, CIT-DR

Section 143(3)Section 14ASection 153CSection 250

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

POONAWALLA INVESTMENTS & INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 248/PUN/2016[2009-10]Status: DisposedITAT Pune28 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri R.S. AbhyankarFor Respondent: Ms. Nirupama Kotru, CIT-DR

Section 143(3)Section 14ASection 153CSection 250

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

POONAWALLA INVESTMENTS & INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 245/PUN/2016[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri R.S. AbhyankarFor Respondent: Ms. Nirupama Kotru, CIT-DR

Section 143(3)Section 14ASection 153CSection 250

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

POONAWALLA INVESTMENTS & INDUSTRIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the assessee are partly allowed

ITA 249/PUN/2016[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri R.S. AbhyankarFor Respondent: Ms. Nirupama Kotru, CIT-DR

Section 143(3)Section 14ASection 153CSection 250

14A as per Rule 8D, the amount of disallowance comes to Rs.5,68,32,323/-. The assessee has already disallowed Rs.50,00,000/- in the computation of income.” 35. The requirement of section 14(2

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

ITA 902/PUN/2018[2011-12]Status: DisposedITAT Pune06 Dec 2022AY 2011-12

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

disallowance of INR 1,00,50,288 made by the AO invoking provisions of section 14A of the Act read with sub-rule (2

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

ITA 590/PUN/2018[2014-15]Status: DisposedITAT Pune06 Dec 2022AY 2014-15

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

disallowance of INR 1,00,50,288 made by the AO invoking provisions of section 14A of the Act read with sub-rule (2

ASSISTANT COMMISSIONER OF INCOME-TAX, PUNE vs. PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA

ITA 1478/PUN/2024[2014-15]Status: DisposedITAT Pune24 Oct 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.590, 595 & 1478/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17, 2014-15 & 2015-16 The Assistant V Persistent Systems Limited, Commissioner Of Income S 402, Bhageerath, Senapati Tax,Pune. Bapat Road, Pune – 411016. Pan: Aabcp1209Q Appellant/ Revenue Respondent / Assessee Assessee By Shri R.D.Onkar – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 17/09/2024 Date Of Pronouncement 24/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 31.01.2024 & 06.05.2024, For The A.Y.2015-16, 2016-17 & 2014-15; Respectively. The Revenue For A.Y.2016- 17Has Raised The Following Grounds Of Appeal : “1. Whether In. The Facts & Circumstances Of The Case & In Law

Section 14Section 14ASection 250

section 14A while- making the disallowance without considering the fact that the Hon'ble Tribunal while remanding back the issue in its order dated 21.06.2023 has already held that the AO has recorded satisfaction while making the disallowance u/s 14A? 2

ASSISTANT COMMISSIONER OF INCOME TAX, PUNE vs. PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA

ITA 590/PUN/2024[2016-17]Status: DisposedITAT Pune24 Oct 2024AY 2016-17

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.590, 595 & 1478/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17, 2014-15 & 2015-16 The Assistant V Persistent Systems Limited, Commissioner Of Income S 402, Bhageerath, Senapati Tax,Pune. Bapat Road, Pune – 411016. Pan: Aabcp1209Q Appellant/ Revenue Respondent / Assessee Assessee By Shri R.D.Onkar – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 17/09/2024 Date Of Pronouncement 24/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 31.01.2024 & 06.05.2024, For The A.Y.2015-16, 2016-17 & 2014-15; Respectively. The Revenue For A.Y.2016- 17Has Raised The Following Grounds Of Appeal : “1. Whether In. The Facts & Circumstances Of The Case & In Law

Section 14Section 14ASection 250

section 14A while- making the disallowance without considering the fact that the Hon'ble Tribunal while remanding back the issue in its order dated 21.06.2023 has already held that the AO has recorded satisfaction while making the disallowance u/s 14A? 2

ASSISTANT COMMISSIONER OF INCOME TAX, PUNE vs. PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA

ITA 595/PUN/2024[2015-16]Status: DisposedITAT Pune24 Oct 2024AY 2015-16

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.590, 595 & 1478/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17, 2014-15 & 2015-16 The Assistant V Persistent Systems Limited, Commissioner Of Income S 402, Bhageerath, Senapati Tax,Pune. Bapat Road, Pune – 411016. Pan: Aabcp1209Q Appellant/ Revenue Respondent / Assessee Assessee By Shri R.D.Onkar – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 17/09/2024 Date Of Pronouncement 24/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Revenue Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 31.01.2024 & 06.05.2024, For The A.Y.2015-16, 2016-17 & 2014-15; Respectively. The Revenue For A.Y.2016- 17Has Raised The Following Grounds Of Appeal : “1. Whether In. The Facts & Circumstances Of The Case & In Law

Section 14Section 14ASection 250

section 14A while- making the disallowance without considering the fact that the Hon'ble Tribunal while remanding back the issue in its order dated 21.06.2023 has already held that the AO has recorded satisfaction while making the disallowance u/s 14A? 2

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 299/PUN/2016[2011-12]Status: DisposedITAT Pune18 Mar 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri C.H. Naniwadekar

Section 10ASection 10A(2)Section 143(3)Section 234C

14A(2) of the Act. The Assessing Officer has noted the fact that similar disallowance was made in earlier year which was though allowed by DRP, but the appeal is pending before the Tribunal and hence, he computed disallowance under section