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39 results for “disallowance”+ Section 215clear

Sorted by relevance

Mumbai894 Delhi709 Chennai297 Bangalore210 Ahmedabad128 Kolkata122 Jaipur103 Agra78 Hyderabad74 Chandigarh57 Pune39 Indore35 Raipur32 Surat31 Rajkot28 Visakhapatnam20 Amritsar17 Lucknow17 Karnataka15 Panaji11 Jabalpur10 Cochin9 Jodhpur9 Cuttack8 SC8 Guwahati6 Telangana4 Dehradun4 Allahabad3 Varanasi2 Himachal Pradesh1 Nagpur1 Orissa1 ASHOK BHAN DALVEER BHANDARI1 Patna1 Calcutta1 Rajasthan1

Key Topics

Section 14A42 Section 80I39 Section 36(1)(va)22 Section 143(1)22 Disallowance22 Section 143(3)19 Section 10A16 Deduction16 Section 25015 Section 80P(2)(a)

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

disallowed Rs. 15,33,215/- under Section 14A of the Income Tax Act. This disallowance has been made on adhoc

Showing 1–20 of 39 · Page 1 of 2

14

Rectification u/s 15414

Addition to Income12

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

disallowed Rs. 15,33,215/- under Section 14A of the Income Tax Act. This disallowance has been made on adhoc

DWARKADHISH SAKHAR KARKHANA LTD,,NASHIK vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

ITA 321/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

HILARY VAZ,PUNE vs. DCIT, CPC,BENGALORE, BENGALORE

ITA 402/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

GLOBEFLEX RESEARCH I P LTD., ,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

ITA 372/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

M/S KOTHARI AGRITECH P LTD,SOLAPUR vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

ITA 320/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

GOVINDSINGH BALRAJSINGH JADOUN,NASHIK vs. ASSISTANTDIRECTOR OF INCOME-TAX, CPC, BANGALORE

ITA 355/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

ALLIED RESOURCE MANAGEMENT SERVICES ASPIRE PRIVATE LIMITED,PUNE vs. ASST. DIRECTOR OF INCOME TAX, (CPC), BANGALORE

ITA 444/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

ALLIED RESOURCE MANAGEMENT SERVICES ASPIRE PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC), BANGALORE

ITA 443/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

MR HARISCHANDRA DHARAMNATH PANDEY,NASHIK vs. ADDITIONAL DIRECTOR OF INCOME TAX (CPC), BENGALURU, BENGALURU

ITA 430/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

MR HARISCHANDRA DHARAMNATH PANDEY,NASHIK vs. ADDITIONAL DIRECTOR OF INCOME TAX (CPC), BENGALURU, BENGALURU

ITA 429/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

CLOVER INFOTECH P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

ITA 412/PUN/2022[2017-18]Status: DisposedITAT Pune28 Nov 2022AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

MR MADAN SITARAM KARANDE,ICHALKARANJI vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

ITA 407/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

215/- u/s 36(1)(va) of the Act for the reason that the amount received by ITAT-Pune Page 4 of 24 M/s Kothari Agritech Pvt. Ltd & Others ITA No. 320/PUN/2022 & Others the assessee from its employees as contribution to the Employees Provident Fund (EPF) / Employees State Insurance Corporation (ESIC) etc., [for short “the relevant funds”] was not credited

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. MAHALAXMI INFRA PROJECTS PVT. LTD., KOLHAPUR

In the result, the appeal of the Revenue is partly allowed for\nstatistical purposes

ITA 979/PUN/2024[2018-19]Status: DisposedITAT Pune15 Jan 2025AY 2018-19

For Appellant: \nShri Nikhil S. PathakFor Respondent: \nShri Ramnath P. Murkunde

Section 143(3)Section 14ASection 801ASection 80I

section 14A is still applicable disallowance u/s 14A r.w. Rule 8D\nworks out to Rs.22,83,215/-. However, the above

DEPUTU COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 958/PUN/2016[2011-12]Status: DisposedITAT Pune15 Jul 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

215 Taxman 140 (Guj.HC) In this case, the issue has been decided in favour of the assessee, the head notes of the said decision reads as under – “Speculative transaction — Speculative loss—Forward contract, cancellation of—AO made disallowance on account of loss ITA Nos. 2016 & 1694/PN/2017 A.Y. 2010-11 to 2012-13, Endurance Technologies Pvt. Ltd., claimed due to cancellation

ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 989/PUN/2015[2010-11]Status: DisposedITAT Pune15 Jul 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

215 Taxman 140 (Guj.HC) In this case, the issue has been decided in favour of the assessee, the head notes of the said decision reads as under – “Speculative transaction — Speculative loss—Forward contract, cancellation of—AO made disallowance on account of loss ITA Nos. 2016 & 1694/PN/2017 A.Y. 2010-11 to 2012-13, Endurance Technologies Pvt. Ltd., claimed due to cancellation

DEPUTY COMMISSSIONER OF INCOME TAX, CIRCLE -1,, AURANGABAD vs. ENDURANCE TECHNOLOGIES PVT. LTD,, AURANGABAD

Appeals are dismissed in above terms

ITA 1694/PUN/2017[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

215 Taxman 140 (Guj.HC) In this case, the issue has been decided in favour of the assessee, the head notes of the said decision reads as under – “Speculative transaction — Speculative loss—Forward contract, cancellation of—AO made disallowance on account of loss ITA Nos. 2016 & 1694/PN/2017 A.Y. 2010-11 to 2012-13, Endurance Technologies Pvt. Ltd., claimed due to cancellation

SUYASH AUTO PRESS COMPONENTS AND ASSEMBLYS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 6 (4),, PUNE

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

ITA 1101/PUN/2019[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rohit TapadiyaFor Respondent: Shri M.G. Jasnani

Section 14ASection 36(1)(ii)

215-216, Decision Tower, Satara Road, Pune-411037 PAN : AACCS5937P ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 6(4), Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Rohit Tapadiya Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 24-06-2022 घोषणा की तारीख / Date of Pronouncement : 06-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This

INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. MITRA TECHNOLOGY FOUNDATION,,, PUNE

In the result of, appeal of Revenue is dismissed

ITA 796/PUN/2017[2009-10]Status: DisposedITAT Pune18 May 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sharad ShahFor Respondent: Shri Piyushkumar Singh Yadav

Section 11Section 12ASection 2Section 2(15)Section 215

disallowed. It was explained, on the same issue, the ITAT in assessee’s own case for A.Y. 2008-09 held in favour of the assessee. The AO observed, the order of ITAT in A.Y. 2008-09 is not applicable for the year under consideration in view of amendment by inserting a proviso-2 to section

M/S. ADLER MEDIEQUIP PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1(1),, PUNE

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

ITA 156/PUN/2022[2017-18]Status: FixedITAT Pune21 Jun 2022AY 2017-18

For Appellant: Shri M. P. LohiaFor Respondent: Shri Deepak Garg

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 234BSection 234DSection 271(1)(c)Section 32Section 92C

Section 271(1)(c) of the Act in respect of disallowances / additions. The above grounds of appeal are mutually exclusive and without prejudice to one another. The Assessee craves leave to add/ alter/ amend/ delete/ withdraw any or all of the grounds at or before the hearing of the appeal so as to enable the Income tax Appellate Tribunal