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663 results for “disallowance”+ Section 1clear

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Key Topics

Section 143(3)84Addition to Income81Disallowance56Deduction36Section 80I34Section 14833Section 6831Section 26325Section 14722Penalty

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

section 36(l)(viia) of the Act therefore ld CIT(A) should not have deleted these disallowances. Therefore, ld DR stated that addition made by the assessing officer should be sustained and assessee is not eligible to claim deduction, u/s 36(1

Showing 1–20 of 663 · Page 1 of 34

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Section 10(37)17
Section 3717

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

section 36(l)(viia) of the Act therefore ld CIT(A) should not have deleted these disallowances. Therefore, ld DR stated that addition made by the assessing officer should be sustained and assessee is not eligible to claim deduction, u/s 36(1

M/S. ASCENT MEDITECH,,U T OF D & NH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

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

ITA 2155/AHD/2016[2012-13]Status: DisposedITAT Surat19 Oct 2020AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2155/Ahd/2016 ("नधा"रणवष" / Ay: (2012-13) (Virtual Court Hearing) M/S. Ascent Meditech, Vs. Assistant Commissioner Of Survey No.678/1/3, First Floor, Sai Income Tax, Vapi Circle, Industrial Estate, 2Nd Phase, Naroli, Ut Vapi. Of D&Nh-396235 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifa5120D (Assessee) (Respondent) Assessee By : Shri Parimal Sinh Parmar - Ar Respondent By : Miss Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Parimal Sinh Parmar - ARFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 2Section 2(24)Section 2(24)(x)Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

disallowance of the respective sums being employees' contribution to PF Account / ESI Account, which were made by the AO while considering the proviso to section section 36(1

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

ITA 487/SRT/2023[2018-19]Status: DisposedITAT Surat29 Sept 2023AY 2018-19

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 36

section 143(1) of the Act, wherein the Assessing Officer has power to disallow certain items which are mentioned in section

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 139/SRT/2021[2018-19]Status: DisposedITAT Surat10 Jan 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

Section 143(1)Section 2(24)Section 3Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

ITA 33/SRT/2023[2018-19]Status: DisposedITAT Surat27 Apr 2023AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

section 139(1) of the Act, then it would be sufficient compliance and no disallowance is attracted. Therefore, we direct

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

ITA 32/SRT/2023[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

section 139(1) of the Act, then it would be sufficient compliance and no disallowance is attracted. Therefore, we direct

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 23.03.2016. ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav 2. Since, the issue involved in these cross appeals are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 101/SRT/2023[2019-20]Status: DisposedITAT Surat31 May 2023AY 2019-20

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 97/SRT/2023[2015-16]Status: DisposedITAT Surat31 May 2023AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 100/SRT/2023[2018-19]Status: DisposedITAT Surat31 May 2023AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 99/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 98/SRT/2023[2016-17]Status: DisposedITAT Surat31 May 2023AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 297/SRT/2022[2016-17]Status: DisposedITAT Surat09 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

1)(viia), against total claim of Rs. 6.66 Crore, thereby disallowed deduction of Rs. 4.90 Crore. 6. Aggrieved by the action of disallowance of major claim of section

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 296/SRT/2022[2013-14]Status: DisposedITAT Surat09 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

1)(viia), against total claim of Rs. 6.66 Crore, thereby disallowed deduction of Rs. 4.90 Crore. 6. Aggrieved by the action of disallowance of major claim of section

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 298/SRT/2022[2017-18]Status: DisposedITAT Surat09 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

1)(viia), against total claim of Rs. 6.66 Crore, thereby disallowed deduction of Rs. 4.90 Crore. 6. Aggrieved by the action of disallowance of major claim of section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

1 Dividend 42,17,214 2 Dividend from Mutual Funds 4,16,96,742 3 Long term capital gain 18,87,75,201 4 Profit from partnership firm 10(2A) 10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

1 Dividend 42,17,214 2 Dividend from Mutual Funds 4,16,96,742 3 Long term capital gain 18,87,75,201 4 Profit from partnership firm 10(2A) 10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

ITA 213/SRT/2020[2013-14]Status: DisposedITAT Surat25 Nov 2025AY 2013-14
Section 143(3)Section 37(1)

disallowance, asserting\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1) of the Act, and that

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13
Section 143(3)Section 37(1)

disallowance, asserting\n10\nthat the FCP constitutes a commercially justified contractual liability,\nallowable under section 28 or section 37(1