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21,748 results for “disallowance”+ Section 80clear

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Key Topics

Section 143(3)87 Addition to Income60 Section 14A57 Disallowance48 Deduction38 Section 80I36 Section 8029 Section 143(1)27 Section 26326 Section 153A

SHITAL FIBERS LTD. vs. COMMISSIONER OF INCOME TAX

C.A. No.-014318-014318 - 2015Supreme Court20 May 2025

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 143(1)(a)Section 143(2)Section 147Section 148Section 80

Section 80-IA and 80-HHC were disallowed. 7. The appeal preferred by the appellant against the said Order was dismissed

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Showing 1–20 of 21,748 · Page 1 of 1,088

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24

Section 80

80-O as the services made available to the foreign enterprises were rendered in India.” 11 5.7. In the aforesaid view of the matter, the AO disallowed the claim for deduction under Section

COMMISSIONER OF INCOME TAX (LTU) vs. INTERNATIONAL TRACTORS LIMITED

ITA/1189/2009HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

80-IA of the Act. Facts relevant for AY 2001-02 17. Turning now to AY 2001-02, by the assessment order dated 7th May, 2004 under Section 143 (3) read with Section 263 of the Act, the AO disallowed

COMMISSIONER OF INCOME TAX DELHI IV vs. INTERNATIONAL TRACTORS LTD.

ITA/690/2008HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

80-IA of the Act. Facts relevant for AY 2001-02 17. Turning now to AY 2001-02, by the assessment order dated 7th May, 2004 under Section 143 (3) read with Section 263 of the Act, the AO disallowed

COMMISSIONER OF INCOME TAX vs. M/S INTERNATIONAL TRACTORS LTD

ITA/1082/2005HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

80-IA of the Act. Facts relevant for AY 2001-02 17. Turning now to AY 2001-02, by the assessment order dated 7th May, 2004 under Section 143 (3) read with Section 263 of the Act, the AO disallowed

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-151/2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

ITA/151/2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-480/2005HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

ITA - 480 / 2005HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

ITA/480/2005HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

ITR-49-50/1996HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-302/2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

ITA/302/2002HC Delhi31 May 2013

For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita

Section 143(1)Section 260ASection 80

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

disallowance made u/s 80-IE of the Income Tax Act, 1961 when as per sub-section 6 of section 80

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

ITA 166/HYD/2020[2016-17]Status: DisposedITAT Hyderabad03 Sept 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

disallowance to the extent of exempt income by relying on the Hon’ble ITAT order in Assessee’s own case for the earlier year. Further, Ld. CIT(A) provided relief on section 80

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

ITA 165/HYD/2020[2014-15]Status: DisposedITAT Hyderabad03 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

disallowance to the extent of exempt income by relying on the Hon’ble ITAT order in Assessee’s own case for the earlier year. Further, Ld. CIT(A) provided relief on section 80

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

Disallowance under section 40(a)(i) of the Act 7. That on facts and circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in considering the payments of INR 16,80

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

Disallowance under section 40(a)(i) of the Act 7. That on facts and circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in considering the payments of INR 16,80

ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4080/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri V.K. Tulsiyan, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 1Section 3Section 6Section 8Section 801CSection 80I

disallowed the remaining 75%, amounting to Rs.69,93,427/-. 3. The assessee filed appeal before the CIT(A), who vide order dated 19.02.2018 deleted the addition and allowed the assessee’s appeal holding as under:- 7. Decision 7.1 “The undisputed facts are that Assessee is deriving income from manufacturing of LPG Gas Stove under the name & style M/s Supershine Domestic