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2,014 results for “disallowance”+ Section 8clear

Sorted by relevance

Mumbai18,455Delhi14,866Bangalore5,216Chennai5,196Kolkata4,760Ahmedabad2,449Pune2,014Hyderabad1,804Jaipur1,344Surat1,076Chandigarh884Indore870Raipur655Karnataka599Cochin563Rajkot553Visakhapatnam519Amritsar470Nagpur419Lucknow385Cuttack337Panaji253Agra178Jodhpur173Telangana170Guwahati155Patna147Ranchi142SC128Dehradun125Allahabad122Calcutta93Kerala58Varanasi53Jabalpur53Punjab & Haryana29Orissa13Rajasthan11Himachal Pradesh8A.K. SIKRI ROHINTON FALI NARIMAN7Gauhati2Andhra Pradesh2RANJAN GOGOI PRAFULLA C. PANT1D.K. JAIN JAGDISH SINGH KHEHAR1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 14A94Section 143(3)64Disallowance64Addition to Income60Section 80P(2)(d)57Section 80P(2)(a)55Section 143(1)48Deduction48Section 80P47Section 11

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

disallowing the payments made invoking provisions of section 40(a)(i) of the Act, for failure to deduct tax at source. 8

Showing 1–20 of 2,014 · Page 1 of 101

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30
Section 15425
Exemption19

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

disallowing the payments made invoking provisions of section 40(a)(i) of the Act, for failure to deduct tax at source. 8

BIZ SECURE LABS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal of the Revenue is dismissed and that

ITA 2603/PUN/2017[2013-14]Status: DisposedITAT Pune28 Mar 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Sonjoy Sarma"नधा"रण वष" / Assessment Year : 2012-13 Biz Secure Labs Pvt. Ltd., Vs. Dcit, 1206, Sadashiv Peth, Circle- 1(1), Pune 411 030 Pune Pan : Aadcb6188L Appellant Respondent

Section 80I

section 80IA(10), the AO called upon the assessee to submit its point of view on cost of CD writing. The assessee, without prejudice to its submission that deduction u/s.80IC was rightly calculated, furnished the calculation computing excess profit u/s.80IC(7) r.w.s. 80IA(8) at Rs.10,90,23,322/-. The AO made disallowance

BIZ SECURE LABS PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of the Revenue is dismissed and that

ITA 460/PUN/2017[2012-13]Status: DisposedITAT Pune28 Mar 2022AY 2012-13

Bench: Shri R.S. Syal & Shri Sonjoy Sarma"नधा"रण वष" / Assessment Year : 2012-13 Biz Secure Labs Pvt. Ltd., Vs. Dcit, 1206, Sadashiv Peth, Circle- 1(1), Pune 411 030 Pune Pan : Aadcb6188L Appellant Respondent

Section 80I

section 80IA(10), the AO called upon the assessee to submit its point of view on cost of CD writing. The assessee, without prejudice to its submission that deduction u/s.80IC was rightly calculated, furnished the calculation computing excess profit u/s.80IC(7) r.w.s. 80IA(8) at Rs.10,90,23,322/-. The AO made disallowance

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. BIZ SECURE LABS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed and that

ITA 2622/PUN/2017[2013-14]Status: DisposedITAT Pune28 Mar 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Sonjoy Sarma"नधा"रण वष" / Assessment Year : 2012-13 Biz Secure Labs Pvt. Ltd., Vs. Dcit, 1206, Sadashiv Peth, Circle- 1(1), Pune 411 030 Pune Pan : Aadcb6188L Appellant Respondent

Section 80I

section 80IA(10), the AO called upon the assessee to submit its point of view on cost of CD writing. The assessee, without prejudice to its submission that deduction u/s.80IC was rightly calculated, furnished the calculation computing excess profit u/s.80IC(7) r.w.s. 80IA(8) at Rs.10,90,23,322/-. The AO made disallowance

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

Appeal is partly allowed in above terms

ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C

8. The assessee’s 12th and 13th substantive grounds raise the issue of section 14A r.w.s. Rule 8D(2)(iii) disallowance

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 of expenditure or increase in income indicated in the audit report but not taken into account in computing the total income in the return’ 8. Sub-section

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

Appeals are partly allowed for statistical purpose in above terms

ITA 42/PUN/2021[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

8. The assessee’s 12th and 13th substantive grounds raise the issue of section 14A r.w.s. Rule 8D(2)(iii) disallowance

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

Appeals are partly allowed for statistical purpose in above terms

ITA 43/PUN/2021[2016-17]Status: DisposedITAT Pune07 Jul 2022AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

8. The assessee’s 12th and 13th substantive grounds raise the issue of section 14A r.w.s. Rule 8D(2)(iii) disallowance

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

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

ITA 2348/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12

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

For Respondent: Shri Percy Jal Pardiwalla
Section 10A(7)Section 10BSection 10B(7)Section 143(3)Section 80I

disallowance under section of Rs.1,13,15,18,134/- without appreciating the fact that the assessee company has earned substantial excessive profits as determined by the Assessing Officer in his assessment order. 8

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

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

ITA 1464/PUN/2017[2010-11]Status: DisposedITAT Pune30 Aug 2022AY 2010-11

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

For Respondent: Shri Percy Jal Pardiwalla
Section 10A(7)Section 10BSection 10B(7)Section 143(3)Section 80I

disallowance under section of Rs.1,13,15,18,134/- without appreciating the fact that the assessee company has earned substantial excessive profits as determined by the Assessing Officer in his assessment order. 8

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 goes to prove that the assessee had incurred expenditure to earn the exempt income. 8. The ld. AR contended before us that the AO cannot embark upon the provisions of section

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 goes to prove that the assessee had incurred expenditure to earn the exempt income. 8. The ld. AR contended before us that the AO cannot embark upon the provisions of section

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

disallowing the claim under section 80-IA of the Act, as section 143(1)(a)(v) requires the processing of the return of income by the CPC after 8

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

disallowing the claim under section 80-IA of the Act, as section 143(1)(a)(v) requires the processing of the return of income by the CPC after 8

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

disallowance treating the amendment made to section 36 by Finance Act, 2021 as clarificatory in nature. The ld.CIT(A) dismissed the appeal of the assessee. ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) 7. Aggrieved by the same, the assessee filed appeal before this Tribunal. 8

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

The appeal of the assessee is dismissed

ITA 88/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

disallowance treating the amendment made to section 36 by Finance Act, 2021 as clarificatory in nature. The ld.CIT(A) dismissed the appeal of the assessee. ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) 7. Aggrieved by the same, the assessee filed appeal before this Tribunal. 8

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

disallowance treating the amendment made to section 36 by Finance Act, 2021 as clarificatory in nature. The ld.CIT(A) dismissed the appeal of the assessee. ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) 7. Aggrieved by the same, the assessee filed appeal before this Tribunal. 8

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

disallowance treating the amendment made to section 36 by Finance Act, 2021 as clarificatory in nature. The ld.CIT(A) dismissed the appeal of the assessee. ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) 7. Aggrieved by the same, the assessee filed appeal before this Tribunal. 8

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

disallowance treating the amendment made to section 36 by Finance Act, 2021 as clarificatory in nature. The ld.CIT(A) dismissed the appeal of the assessee. ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) 7. Aggrieved by the same, the assessee filed appeal before this Tribunal. 8