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14,618 results for “disallowance”+ Section 14Aclear

Sorted by relevance

Mumbai5,389 Delhi3,410 Kolkata1,505 Chennai1,497 Bangalore827 Ahmedabad467 Pune245 Hyderabad209 Karnataka158 Jaipur98 Chandigarh90 Cochin86 Lucknow75 Indore74 Raipur60 Visakhapatnam58 Amritsar52 Ranchi52 Rajkot43 Surat41 Calcutta40 Telangana23 Cuttack20 Guwahati19 Jodhpur17 Nagpur15 Panaji15 Orissa6 Dehradun5 Punjab & Haryana5 Varanasi4 Jabalpur4 SC3 Kerala3 Patna2 Himachal Pradesh1

Key Topics

Section 14A187 Disallowance76 Section 143(3)74 Addition to Income70 Section 115J45 Deduction35 Depreciation23 Section 25018 Section 14718 Section 40

TATA CHEMICALS LTD.,MUMBAI vs. DY CIT 2 (3)(1), MUMBAI

ITA 7912/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Feb 2026AY 2015-16

For Appellant: \nMr. Nitesh Joshi a/wFor Respondent: \nMr. Ajay Chandra, CIT-DR

Section 14ASection 35Section 43BSection 80Section 91Section 92Section 92A(3)

Disallowance under Section 14A\n4.34\n04.96\n5.12 Thus, the total disallowance under section 14A read with Rule\n8D was computed

ACIT, MUMBAI vs. K RAHEJA CORP PRIVATE LIMITED, MUMBAI

Showing 1–20 of 14,618 · Page 1 of 731

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18

In the result, the appeal of the Revenue is dismissed

ITA 6083/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Paresh Sondagar, CA

Section 11SSection 14A

disallowance cannot override the provisions of section 14A of the Act and disallowance under section 14A of th under section

ASIA INVESTMENTS PVT.. LTD.,MUMBAI vs. DCIT ,CIRCLE 2 (1)(1), MUMBAI

In the result, all the three appeal

ITA 6209/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Kalpesh Unadkat &

section 14A. As the assessee has computing disallowance under section 14A. As the assessee has computing disallowance under section 14A

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

disallowance under Section 14A in absence of any exempt income during an assessment year. Section 14A of the Act provides

ASST. COMMISSIONER OF INCOME-TAX-CIRCLE 6(1)(2), MUMBAI, MUMBAI vs. 360 ONE PRIME LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for t, the appeal of the Revenue is allowed for t, the appeal of the Revenue is allowed for statistical purposes

ITA 3201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Sept 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2016-17 Asst. Cit Circle-6(1)(2), 360 One Prime Ltd., Room No. 506, 5Th Floor, Aayakar Iifl Centre, Kamala City, Senapati Vs. Bhavan, M.K. Road, Bapat Marg, Lower Parel (W), Mumbai-400020. Mumbai-400013. Pan No. Aabcc 3347 E Appellant Respondent

For Appellant: Mr. Krishnakumar, Sr. DRFor Respondent: Mr. Pritesh Mehta

Section 115JSection 14A

disallowance section (2) of Section 14A was invoked to work out the disallowance section (2) of Section 14A was invoked

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR

Section 143(3)Section 14ASection 234ASection 271(1)(c)

disallowance under section 14A of the I T Act, 1961. It is submitted that the disallowance is uncalled for and be directed

ELARA CAPITAL (INDIA) PRIVATE LIMITED,MUMBAI vs. ACIT- CIRCLE 6(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)

disallowance under section 14A of the issue whether disallowance under section 14A of the issue whether disallowance under section 14A

M/S EDELWISS RURAL & CORPORATE SERVICES PRIVATE LIMITED,MUMBAI vs. ACIT CENTRAL CIRCLE-1(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2471/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Mar 2023AY 2016-17

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2016-17 M/S Edelweiss Rural & Acit Central Circle-1(2), Corporate Services Pvt. Ltd., R. No. 906, 9Th Floor, Old Vs. Edelweiss House, Off Cst Road, Cgo Building Annexe, Kalina, Santacruz (East), Maharshi Karve Road, Mumbai-400098. Churchgate, Mumbai-400020. Pan No. Aakcs 7311 R Appellant Respondent Assessee By : Mr. Jitendra Jain, Ar Revenue By : Mr. Sanjeev Kashyap, Cit-Dr : Date Of Hearing 09/03/2023 : Date Of Pronouncement ___/03/2023 Order

For Appellant: Mr. Jitendra Jain, ARFor Respondent: Mr. Sanjeev Kashyap, CIT-DR

Section 14A of the disallowance of expenditure under Section 14A of the disallowance of expenditure under Section 14A of the Income

M/S KBD SUGARS & DISTILLERIES LTD. vs. ACIT,

In the result, the appeals of the assessee for the Assessment Years 2008-

ITA 933/BANG/2013[2008-09]Status: DisposedITAT Bangalore05 Feb 2016AY 2008-09

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Mrs. Neera Malhotra,CIT (D.R)

Section 143(3)Section 14ASection 36(1)(iii)

disallowance under Section 14A on account of interest expenditure also made a disallowance of interest expenditure under Section 14A. On appeal

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA - 1024 / 2011HC Delhi02 Dec 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. 0 Scope of sub-sections (2) and (3) of Section

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA/1024/2011HC Delhi02 Dec 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. 0 Scope of sub-sections (2) and (3) of Section

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

ITA - 77 / 2009HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

ITA - 98 / 2009HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section