• 2012 (10) TMI 1068 - ITAT DELHI

  SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER For the Petitioner : : Shri Neeraj Kumar, Sr. For the Respondent : Mr. R. Ganeshan ORDER PER I.C. SUD... ...

• 2015 (10) TMI 752 - DELHI HIGH COURT

  Disallowance on account of invoking Rule 8D read with Section 14A - ITAT confirmed CIT(A)order in deleting the disallowance - Held that:- AO has indeed proceeded on the erroneous premise that the invo... ...

• 2014 (2) TMI 465 - ITAT DELHI

  Disallowance of repair and maintenance expenses - excess depreciation on furniture and fixture and plant & machinery – Held that:- The decision in IP Support Services (India) Pvt. Ltd. Versus DCIT (OS... ...

• 2012 (9) TMI 364 - ITAT DELHI

  Disallowance u/s 14A r.w.r. 8D - assessee contested that no interest cost had been incurred by the assessee on any borrowings for the purpose of investment nor any interest was debited to P&L account ... ...

• 2012 (3) TMI 488 - ITAT DELHI

  SHRI G.D. AGRAWAL, HON BLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER For the Petitioner : Shri Alok Singh, Sr. DR For the Respondent : Shri K.V.S.R. Krishna, CA ORDER ... ...

• 2016 (4) TMI 1223 - ITAT DELHI

  TPA - whether the foreign exchange gain or loss should be considered as operating revenue / operating cost of the assessee or not? - Held that:- The issue is squarely covered in favour of the assessee... ...

• 2016 (2) TMI 827 - ITAT PUNE

  Revision u/s 263 - disallowance u/s 14A - Held that:- Assessing Officer while passing the assessment order is mandatorily required to record a satisfaction as to why suo moto disallowance made by the ... ...

• 2017 (2) TMI 557 - ITAT DELHI

  Disallowance u/s 14A - Held that:- AO has failed to find out as to how the balance expenditure of ₹ 60.77 lacs claimed by assessee was incorrect or had any nexus with earning of exempt income. T... ...

• 2021 (9) TMI 1125 - ITAT DELHI

  Disallowance u/s 14A - expenditure incurred in earning the dividend income - HELD THAT:- Revenue could not contradict the finding that the assessee has only earned exempt income to the tune of ₹... ...

• 2018 (10) TMI 1965 - ITAT MUMBAI

  Disallowance u/s 14A r.w.r. 8D - Necessity of recording satisfaction - As argued AO has not recorded any satisfaction with regard to the correctness of claim of assessee - HELD THAT:- AO has neither ... ...

• 2020 (11) TMI 50 - ITAT DELHI

  Disallowance u/s 36 (1)(iii) - interest paid on the loan - HELD THAT:- Loans taken were utilised for advancing the loans in furtherance of their business and, therefore, the assessee is entitled to c... ...

• 2021 (2) TMI 738 - ITAT INDORE

  Revision u/s 263 - Disallowance u/s 14A - HELD THAT:- No doubt that the Ld. A.O has raised specific query with regard to huge interest expenditure as to whether they were allowable as business expend... ...

• 2019 (10) TMI 723 - ITAT DELHI

  Disallowance u/s 14A - mandation of recording proper satisfaction by AO - HELD THAT:- The Hon ble Punjab Haryana High Court in the case of Abhishek Industries Ltd., [ 2015 (2) TMI 672 - PUNJAB AND ... ...

• 2018 (10) TMI 1113 - ITAT DELHI

  Disallowance u/s 14A - no expenditure incurred towards exempted income - Held that:- It is settled law that the dissatisfaction as to the claim of the assessee of the amount incurred towards exempted ... ...

• 2017 (11) TMI 710 - ITAT DELHI

  Income recognition - Addition in respect of “Current Liabilities” in computation of taxable profits - Held that:- The amounts, which are appearing under the head “current liabilities”, cannot be taxed... ...

• 2016 (2) TMI 381 - ITAT MUMBAI

  Disallowance under section 14A - Held that:- Assessing Officer can invoke Rule 8D only when he records satisfaction in regard to the correctness of the claim of the assessee, having regard to the acco... ...

• 2022 (7) TMI 485 - ITAT DELHI

  Disallowance u/s 14A - CIT(A) while deleting the addition made by the AO has noted that assessee has not earned any exempt income during the year under consideration - HELD THAT:- Revenue has not pla... ...

• 2019 (5) TMI 1837 - ITAT MUMBAI

  Transfer pricing adjustment on account of interest charged on share application money forwarded to AE - applying LIBOR plus 300 BPS by assessee - HELD THAT:- Assessee has charged interest by applyin... ...

• 2018 (1) TMI 332 - ITAT DELHI

  Addition u/s 68 - Held that:- A.O. did not bring any evidence on record that the investments made by the investor companies were actually emanated from the coffers of the assessee company so as to en... ...

• 2016 (11) TMI 357 - ITAT MUMBAI

  Depreciation claim - capital expenditure being technical fee and other expenses, incurred towards setting up of the Hotel project - Held that:- Tribunal decided this issue in A.Ys. 2007-08 in favour ... ...

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