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25,009 results for “disallowance”+ Section 35clear

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Mumbai6,611 Delhi5,657 Bangalore2,113 Chennai1,866 Kolkata1,490 Ahmedabad1,306 Hyderabad794 Jaipur790 Pune576 Indore480 Chandigarh407 Surat382 Raipur328 Rajkot271 Cochin252 Amritsar182 Visakhapatnam177 Nagpur166 Cuttack163 Karnataka160 Lucknow142 Guwahati81 Allahabad69 Ranchi66 Jodhpur60 SC56 Telangana55 Calcutta54 Panaji50 Patna47 Agra35 Kerala30 Jabalpur23 Dehradun22 Varanasi20 Punjab & Haryana8 Orissa5 Rajasthan4 Himachal Pradesh4 A.K. SIKRI ROHINTON FALI NARIMAN1 MADAN B. LOKUR S.A. BOBDE1 Tripura1 Uttarakhand1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income65 Section 143(3)55 Disallowance54 Section 14A35 Deduction35 Section 10(37)24 Section 271(1)(c)23 Section 153A22 Section 8021 Section 147

KAPADIA MARKETING INC.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

ITA 95/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad17 Jan 2025AY 2018-19

For Appellant: NoneFor Respondent: Shri B.P. Srivastava, Sr. DR

Section 142(1)Section 25(1)(ii)Section 35(1)(ii)

disallowance of deduction of Rs.1,05,00,000 under Section 35(1)(ii) being the donation of Rs.70,00,000 given

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

The Hon’Ble Mr.Justice Aravind Kumar

Showing 1–20 of 25,009 · Page 1 of 1,251

...

20

Section 143(1)19

Bench:

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

disallow such claim made by the assessee though duly certified by the prescribed authority by taking recourse to the later portion of sub-clause (ii) of sub-section (4) of Section 43 of the Act. He would summarise his 9 submissions by contending the definition of ‘scientific research’ found in Section 43(4) has been imported to Section 35

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2559/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR

Disallowance of deduction under section 35(2AB) Disallowance of deduction under section 35(2AB) 1. On the facts and in the circumsta

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2558/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Nov 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR

Disallowance of deduction under section 35(2AB) Disallowance of deduction under section 35(2AB) 1. On the facts and in the circumsta

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2561/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR

Disallowance of deduction under section 35(2AB) Disallowance of deduction under section 35(2AB) 1. On the facts and in the circumsta

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2562/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR

Disallowance of deduction under section 35(2AB) Disallowance of deduction under section 35(2AB) 1. On the facts and in the circumsta

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2560/MUM/2023[2016-2017]Status: DisposedITAT Mumbai28 Nov 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR

Disallowance of deduction under section 35(2AB) Disallowance of deduction under section 35(2AB) 1. On the facts and in the circumsta

ASIAN PAINTS LIMITED,SANTACRUZ vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

disallowed. 14.1 Section 35(3) of the Act provides that if any question arises under this section as to whether

DY. CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

disallowed. M/s. Asian Paints 14.1 Section 35(3) of the Act provides that if any question arises under this section

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

Disallowance of deduction under section 35(2AB) and alternate claim under section 35(1)(iv) 26. During the assessment proceedings

OMNI ACTIVE HEALTH TECHNOLOGIES LIMITED,MUMBAI vs. ADDL/JT/DY/ASST/CIT/ITO/NFAC, DELHI

ITA 748/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Apr 2023AY 2017-18

For Appellant: Shri Ketan VedFor Respondent: Shri Manoj Kumar

Section 115JSection 142(1)Section 143(3)Section 144BSection 144C(13)Section 14ASection 35Section 5Section 92C

Disallowance of weighted deduction of INR 98,93,734/- under Section 35(2AB) of the Act. [Ground No. 2 to 2.5] (c) Disallowance

ASIAN PAINTS LIMITED,SANTACRUZ vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU CIRCLE 1, CUFFE PARADE

In the result, appeals filed by assessee and Revenue for\nA

ITA 2697/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18

Section 143(3)Section 14ASection 2(43)Section 35Section 90

disallowed.\n14.1 Section 35(3) of the Act provides that if any question\narises under this section as to whether

MARKSANS PHARMA LTD,MUMBAI vs. CIT (APPEALS), NFAC, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 1717/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Mahita Nair

Section 142(1)Section 143(2)Section 143(3)Section 154Section 250Section 35

disallowance of claim of deduction of R$ 2,12,85,590 under section 35(2AB) of the Income-tax Act, 1961. Marksans

M/S. MICRO LABS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, LTU, BANGALORE

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 35Section 35(2)(AB)

disallowance of weighted deduction is that the expenditure incurred on outsourced R&D activities is not eligible for weighted deduction. Page 8 of 39 11. In the second round of appeal before the Tribunal, the ld AR submitted that - In accordance with the Explanation to Section 35

DY CIT CIRCLE -3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LIMITED, MUMBAI

ITA 3063/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18

Section 143(3)Section 14ASection 2(43)Section 35Section 90

disallowed.\n14.1 Section 35(3) of the Act provides that if any question\narises under this section as to whether

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 4663/DEL/2014[2006-07]Status: DisposedITAT Delhi04 Apr 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

disallowance of Rs.3,74,06,800/- under section 35(1) and disallowance under section 14A of the Act amounting to Rs.40

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 4664/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

disallowance of Rs.3,74,06,800/- under section 35(1) and disallowance under section 14A of the Act amounting to Rs.40

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 4662/DEL/2014[2005-06]Status: DisposedITAT Delhi04 Apr 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

disallowance of Rs.3,74,06,800/- under section 35(1) and disallowance under section 14A of the Act amounting to Rs.40

DY CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS, MUMBAI

In the result, appeals filed by assessee and Revenue for\nA

ITA 2936/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17

Section 143(3)Section 14ASection 2(43)Section 35Section 90

disallowed.\n14.1 Section 35(3) of the Act provides that if any question\narises under this section as to whether

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(1)Section 143(2)Section 250Section 92BSection 92C

disallowance made under section 35(2AB) of the Act. 33. The assessee has claimed weighted deduction @ 200% under section 35