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1,335 results for “disallowance”+ Section 36(2)clear

Sorted by relevance

Mumbai7,675Delhi6,960Bangalore2,335Chennai2,247Kolkata2,013Ahmedabad1,797Pune1,335Jaipur1,170Hyderabad1,132Chandigarh765Indore658Surat450Cochin428Visakhapatnam402Amritsar316Raipur312Rajkot261Cuttack253Nagpur242Karnataka228Lucknow196Jodhpur140Guwahati132Agra127Ranchi100Telangana87Allahabad86Panaji73SC73Calcutta61Jabalpur57Patna48Kerala33Dehradun32Varanasi31Punjab & Haryana14Rajasthan7Himachal Pradesh5Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh1RANJAN GOGOI PRAFULLA C. PANT1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1Tripura1H.L. DATTU S.A. BOBDE1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(3)66Addition to Income66Deduction64Disallowance58Section 80P(2)(a)48Section 143(1)45Section 36(1)(va)45Section 80P44Section 25036Section 139(1)

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

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 43B is of no assistance. 4. Before proceeding further, it would be apposite to take note of the relevant statutory provision in this regard. Section 2(24) provides that `income’ includes: `(x) any sum received

R&DE (ENGRS) EMPLOYEES CO-OP. CREDIT SOCIETY,PUNE vs. ITO, WARD 7(3), PUNE, PUNE

Showing 1–20 of 1,335 · Page 1 of 67

...
35
Section 26335
Penalty11

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

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

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

disallowed to which the assessee did not file any objection. The Ld. AO after considering the part reply of the assessee, for the reasons recorded in para 3.6 of the assessment order and relying on the decision of Hon’ble Supreme Court in the case of Totgars Co- operative Sale Society Vs. ITO reported in (2010) 188 Taxman

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)

section 2(22)(e) of the Act are not attracted. 3.8 In respect of ground No. 5 regarding disallowance of interest of Rs.3,08,889/- u/s. 36

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)

section 2(22)(e) of the Act are not attracted. 3.8 In respect of ground No. 5 regarding disallowance of interest of Rs.3,08,889/- u/s. 36

AHMEDNAGAR ZILLA GRAMSEVAKANCHI SAHAKAR PATSANSTHA MARYADIT,AHILYANAGAR vs. PCIT, PUNE-1, PUNE

In the result, the appeal of the assessee is allowed

ITA 1301/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21
For Appellant: \nDepartment by
Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

36 (Kerala) vide order dated\n04.09.2024 has held as under :\nQuote \"7. On a consideration of the rival submissions, we are of the\nview that for the reasons stated hereinafter, the question of law that\narises for consideration before us must be answered against the\nRevenue and in favour of the assessee. The permissible deduction\nthat is envisaged under Section

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

ITA 89/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

THE RESIDENCY CLUB,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, , KOLHAPUR

The appeal of the assessee is dismissed

ITA 137/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

V D M-POWER P LTD,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1,, AURANGABAD

The appeal of the assessee is dismissed

ITA 105/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

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

The appeal of the assessee is dismissed

ITA 155/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

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 115/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

YASHWANT FORGINGS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 104/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

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 116/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

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

SATISH MADHAORAO YEOLE,PUNE vs. INCOME-TAX OFFICER, WARD 4(4), , PUNE

The appeal of the assessee is dismissed

ITA 107/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

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

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

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

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

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