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22 results for “disallowance”+ Section 80Hclear

Sorted by relevance

Indore7Bangalore4Surat4Mumbai3Jaipur1Delhi1Ahmedabad1Lucknow1

Key Topics

Section 80P(2)(d)38Section 80P29Deduction22Section 80I17Section 10A17Section 80H14Section 143(3)11Section 143(1)9Section 80J8Addition to Income

INNO vs. OURCE SERVICES PRIVATE LIMITED,MUMBAIVS.DCIT, 14(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 3424/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai29 Jan 2025

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., Dcit, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. Pan No. Aaeci 0979 D Appellant Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: 06/01/2025
Section 143Section 143(1)Section 143(1)(a)Section 80J

80H to 80VV. The action of CPC restricting the deduction under section 80JJAAto action of CPC restricting the deduction under section 80JJAAto action of CPC restricting the deduction under section 80JJAAto the business income of Rs 6,22,44,207/ s income of Rs 6,22,44,207/- is correct as per law is correct as per law and facts

Showing 1–20 of 22 · Page 1 of 2

8
Disallowance8
Business Income4

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 254

disallowing the deduction under section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned

MP STATE CO-OPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT, BHOPAL

In the result, the appeal for A

ITA 114/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 80P(2)Section 80P(2)(d)

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

MP STATE COOPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT BHOPAL, BHOPAL

In the result, the appeal for A

ITA 115/IND/2024[2020-21]Status: DisposedITAT Indore26 Jul 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 80P(2)Section 80P(2)(d)

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

ITA 293/IND/2024[2018-19]Status: DisposedITAT Indore17 Sept 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

ITA 294/IND/2024[2020-21]Status: DisposedITAT Indore17 Sept 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

THE PR CIT-1 , BHOPAL vs. BHOPAL DUGDH SANGH SAHAKARI MY., BYHOPAL

In the result, appeal of the revenue is dismissed and CO of the assesse is allowed for statistical purposes

ITA 71/IND/2023[20178-19]Status: DisposedITAT Indore16 Jan 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanipr. Cit-1 Bhopal Dugdh Sangh Sahakari Bhopal Maryadit Diary Plant, Near Habibganj Vs. Railway Station Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaaab0221D

Section 80P(2)(d)

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

ITA 188/IND/2023[2018-19]Status: DisposedITAT Indore30 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

Section 143Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 8O

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

ITA 317/IND/2023[2018-19]Status: DisposedITAT Indore10 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

Section 143(2)Section 143(3)Section 57Section 80P

80H and section 80J. [(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]” 11. From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

ITA 10/JPR/2024[2020-21]Status: DisposedITAT Jaipur05 Mar 2024AY 2020-21

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. A. S. Nehra, Addl. CIT
Section 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowed exemption claimed u/s 80P(2)(d) and 80P(2)(a)(i) of the Act.Also, he relies on the latest judgement of Apex Court in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC). 7.1 Further the Ld. DR argued that interest earned on FDR is income from investment

M/S. INDAGRO FOODS LTD.,MUMBAI vs. ACIT - (OSD) 2(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 7342/MUM/2008[2003-2004]Status: DisposedITAT Mumbai26 Apr 2019AY 2003-2004

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala, with Ms. Vasanti PatelFor Respondent: Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s)
Section 254(1)Section 80HSection 80I

disallowed the deduction that in case export house is not eligible for deduction and it issues a disclaimer certificate to supporting manufacturer, the supporting manufacturer is not entitled for any deduction. The ld. AR further submits that the assessee has raised additional ground of appeal that assessee is entitled to a deduction under section 80HHC on the profit earned from

NTT DATA GLOBAL DELIVERY SERVICES LTD.,BANGALORE vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR
Section 10Section 10ASection 143

disallowance of deduction under section 10 A, is required to be made on other income and miscellaneous income of the assessee. Accordingly, he held that INR 24 4340 5880/– is other income, though it can be assessed as the business income of the assessee. However same cannot be said to be the income derived from export-oriented undertaking. Therefore

M/S. ALLSTATE INDIA PRIVATE LIMITED ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 10ASection 139

80H to Section 80TT. 10. Out of this broad scheme of the Act, since the cited cases before us mostly pertain to Part C of Chapter VI-A which deals with the deductions to be made in computing Total Income under Section 80-H, 80HH, 80HHC etc, we would deal with these provisions when relevant case laws are discussed

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 200/SRT/2018[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

80H to 80TT) D : Other deductions (sections 80U to 80VV) Section 80A(1) of the Act provides that in computing total income of an assessee, there shall be allowed from the gross total income, the deductions specified in sections 80C to 80U (in the present case 80C to 80VV), in accordance with and subject to the provisions of this Chapter

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 201/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

80H to 80TT) D : Other deductions (sections 80U to 80VV) Section 80A(1) of the Act provides that in computing total income of an assessee, there shall be allowed from the gross total income, the deductions specified in sections 80C to 80U (in the present case 80C to 80VV), in accordance with and subject to the provisions of this Chapter

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 199/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

80H to 80TT) D : Other deductions (sections 80U to 80VV) Section 80A(1) of the Act provides that in computing total income of an assessee, there shall be allowed from the gross total income, the deductions specified in sections 80C to 80U (in the present case 80C to 80VV), in accordance with and subject to the provisions of this Chapter

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 173/SRT/2017[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

80H to 80TT) D : Other deductions (sections 80U to 80VV) Section 80A(1) of the Act provides that in computing total income of an assessee, there shall be allowed from the gross total income, the deductions specified in sections 80C to 80U (in the present case 80C to 80VV), in accordance with and subject to the provisions of this Chapter

M/S. NEW MANGALORE PORT AUTHORITY,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) , MANGALURU

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

disallow the deduction on the ground at the assessee had not maintained separate books of account. The assessment order for the earlier assessment year i.e. the assessment year 2001-02 was under section 143(3). That assessment order records that Unit-II had started commercial production in March, 2000, i.e., eleven years after Unit-I came into existence. The order

M/S ALLAHDAD TANNERY,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-I, KANPUR

In the result, the appeal of the assessee is allowed

ITA 620/LKW/2016[2004-05]Status: DisposedITAT Lucknow20 Aug 2025AY 2004-05
Section 143(1)Section 143(2)Section 801BSection 80HSection 80ISection 8O

80H C Held, yes [Para 7] [In\nfavour of revenue]”\nIn support of ithe above findings, some landmark judgements of Hon'ble\nApex Curt as well as High Court are as below:\n2. Shah Originals Vs. CIT 459 ITR 385 SC 21.11.2023\nThe Hon'ble (Apex Court held that “ Section 80HHC of the Income tax Act,\n1961 Deduction Exporters (Computation

THE TATA POWER CO. LTD,MUMBAI vs. ITO RG 2(1)(1), MUMBAI

In the result, the appeal filed by the assessee company in ITA No

ITA 3078/MUM/2009[2002-03]Status: DisposedITAT Mumbai19 May 2016AY 2002-03

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3078/Mum/2009 ("नधा"रण वष" / Assessment Year : 2002-03) The Tata Power Co. Ltd, The Asst. Commissioner Of बनाम/ Corporate Center, Block ‘B, Income Tax- Circle V. 5 Th Floor, 2(3),Aayakar Bhavan, 34, Sant Tukaram Road, Maharshi Karve Road, Carnac Bunder, Mumbai – 400 020. Mumbai – 400 009. "थायी लेखा सं./Pan : Aaact0054A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

disallowed the same, vide orders dated 27-02-2009. The CIT(A) also relied upon decision in the case of ITO v. Kanchan Oil Industries Limited (2005) 92 TTJ 739(Kol. Trib.) and Khinvasara Investment Private Limited v. JCIT (2007) 109 TTJ 341(Pune. Trib) 7.Aggrieved by the orders dated 27-02-2009 of the ld. CIT(A), the assessee