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284 results for “disallowance”+ Section 55(2)(a)clear

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Mumbai4,778Delhi3,919Bangalore1,491Chennai1,294Kolkata1,029Ahmedabad946Hyderabad599Jaipur558Indore389Pune371Chandigarh291Surat284Raipur252Cochin235Rajkot175Nagpur150Lucknow144Amritsar119Visakhapatnam108Karnataka108Panaji99Cuttack93Agra83Ranchi70Allahabad50Guwahati47Calcutta43Jodhpur40SC32Telangana31Patna30Varanasi19Jabalpur19Dehradun17Kerala13Rajasthan5Orissa3Punjab & Haryana2H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1Gauhati1

Key Topics

Section 143(3)106Addition to Income83Disallowance53Section 26347Section 80I39Section 14839Deduction33Section 6824Section 271(1)(c)22Section 254(1)

SANJIVKUMAR A. SHAH,VALSAD vs. I. T. OFFICE, VALSAD CIRCLE , VALSAD

In the result, the grounds of appeal raised by assessee are dismissed

ITA 187/SRT/2021[2017-18]Status: DisposedITAT Surat09 Sept 2022AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.187/Srt/2021 (Ay 2017-18) (Hearing In Physical Court) Sanjivkumar A Shah Income Tax Department, 4Th Floor, Amar Arcade, Valsad Circle, Valsad Vs Halar Road, Valsad-396001 -396001 Pan : Acpps 0794 L अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 14ASection 254(1)

2)(iii) which is rightly disallowed / worked out at Rs.5,71,485/-under section 14A read with Rule 8D. Further aggrieved the assessee has filed present appeal before the Tribunal. 5. We have heard the submission of Ld. Authorized Representative (AR) for the assessee and the Ld. Senior Departmental Representative (Ld. Sr.DR) for the Revenue and have gone through

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

Showing 1–20 of 284 · Page 1 of 15

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20
Section 54F18
Reopening of Assessment17
ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

section 14A r.w.s. 8D at Rs.28,497/-. We find that order of Ld. CIT(A) in consonance with the decision of Special Bench of Delhi Tribunal in the case of Vireet Investment (P.) Ltd. (supra), thus, on the basis of aforesaid observation, we affirm the order of Ld. CIT(A). This ground No.(iii) of Revenue’s appeal is dismissed

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed for A

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication
Section 143(3)

2 to section 10B defines export turnover consideration in respect of export by the undertaking of articles or things, computer software received in or brought to in India by the assessee in convertible foreign exchange in accordance with sub-section (3), but does not include freight, telecommunication or insurance charges attributable to delivery of the articles or things or computer

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

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

ITA 58/SRT/2022[2017-18]Status: DisposedITAT Surat12 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance pertaining to interest income.” 40. Considering the consistent decision of the Tribunal on similar set of fact on similar component of income, and following the principle of consistency, we direct the AO to follow the order of Tribunal in AY 2007-08 dated 27.02.2017 and recomputed the eligible deduction under section 80IA accordingly.” 33. Considering the decision of Tribunal

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

section 80P of the Act and after relying on the decisions in cases of Totagars’ Co-operative Sale Society Ltd. vs. ITO, Karnataka (2010) 188 Taxman 288 (SC), Totagars’ Co-operative Sale Society Ltd. vs. PCIT, (2017) 83 taxmann.com 143 (Karnataka), SBI vs. CIT, (2016) 389 ITR 578 (Guj.), Tumkur Merchants Souhardha Credit Co-operative Ltd. vs. ITO, 55 taxmann.com

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1 )(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

section 80P of the Act and after relying on the decisions in cases of Totagars’ Co-operative Sale Society Ltd. vs. ITO, Karnataka (2010) 188 Taxman 288 (SC), Totagars’ Co-operative Sale Society Ltd. vs. PCIT, (2017) 83 taxmann.com 143 (Karnataka), SBI vs. CIT, (2016) 389 ITR 578 (Guj.), Tumkur Merchants Souhardha Credit Co-operative Ltd. vs. ITO, 55 taxmann.com

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

section 80P of the Act and after relying on the decisions in cases of Totagars’ Co-operative Sale Society Ltd. vs. ITO, Karnataka (2010) 188 Taxman 288 (SC), Totagars’ Co-operative Sale Society Ltd. vs. PCIT, (2017) 83 taxmann.com 143 (Karnataka), SBI vs. CIT, (2016) 389 ITR 578 (Guj.), Tumkur Merchants Souhardha Credit Co-operative Ltd. vs. ITO, 55 taxmann.com

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 317/SRT/2025[2022-23]Status: DisposedITAT Surat22 Aug 2025AY 2022-23

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

section 80P of the Act and after relying on the decisions in cases of Totagars’ Co-operative Sale Society Ltd. vs. ITO, Karnataka (2010) 188 Taxman 288 (SC), Totagars’ Co-operative Sale Society Ltd. vs. PCIT, (2017) 83 taxmann.com 143 (Karnataka), SBI vs. CIT, (2016) 389 ITR 578 (Guj.), Tumkur Merchants Souhardha Credit Co-operative Ltd. vs. ITO, 55 taxmann.com

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263

2 of the notice dated 25.02.2020 your honour has observed that while computing the disallowance u/s 14A by applying formula under rule 8D item (iii) being percentage of average investment, investment in partnership firm M/s Assessment Years.2014-15 Alidhara Textool Engineers P. Ltd. Gokulanand Petro Fibres was not considered by the assessing officer, which results into under assessment of income amounting

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

Section 115JB on disallowance of provision for post closure Bharuch Enviro Infrastructure Ltd. Vs DCIT expenses and provision of pit covering expenses. Considering the fact that we have allowed relief to the assessee on both the additions/ disallowances, therefore, adjudication on this ground of appeal have become academic. 54. In the result, this appeal is partly allowed. 55