36(1)(iii) of the Act. M/s Allen Career Institute v. JCIT, Kota 33

284 CTR 409High Court2016#17590 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing 36(1)(iii) of the Act. M/s Allen Career Institute v. JCIT, Kota 33

LALITA KUMARI,ANTA DISTRICT BARAN vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

In the result, appeal of the assessee is allowed

ITA 217/JPR/2023[2016-17]Status: DisposedITAT Jaipur14 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Priyank Kabra (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 143(2)Section 143(3)Section 40A(2)(a)Section 40A(2)(b)Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 217/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Lalita Kumari CIT Appeals, Prem Prakash & Co. Prem Vs. NFAC, Delhi Prakash & Co., Anta, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADHPK 9191 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Priyank Kabra (C.A.) jktLo dh vksj ls@ R…

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 246/JPR/2015[2010-11]Status: DisposedITAT Jaipur04 Aug 2022AY 2010-11
For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(3)Section 234ASection 244ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 246/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Allen Career Institute The JCIT CP-6, Indra Nagar Vs. Range-2 Kotas Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFA 3972 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate & Shri Dewang Gargieya, Advocate jktLo…

ACIT -2(1)(1), MUMBAI vs. BANK OF INDIA, MUMBAI

Appeal of the AO stands dismissed

ITA 3082/MUM/2015[2009-10]Status: DisposedITAT Mumbai08 Nov 2017AY 2009-10
For Appellant: Shri C. NareshFor Respondent: Shri Samuel Darse-DR
Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3082/Mum/2015,िनधा"रण आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2009-10 वष" DCIT2(1) Bank of India 8th Floor, Star House, Taxation Deptt. Aayakar Bhavan Vs. Mumbai. BKC-Bandra (E),Mumbai-400 051. PAN: AAACB 0472 C (अपीलाथ" /Appella…

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the ground no

ITA 10/JPR/2013[2009-10]Status: DisposedITAT Jaipur27 Sept 2017AY 2009-10
For Appellant: Shri Mahendra Gargieya (Adv) &For Respondent: Shri R.A. Verma (Addl.CIT)
Section 143(3)Section 14ASection 234ASection 244A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA. No. 10/JP/13 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Allen Career Institute, The JCIT, Vs. CP-6, Indra Vihar, Kota. Range-2, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAEFA3972B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv) & : Shri Hemang Gargieya (Adv) jktLo dh vksj ls@ Revenue by : Shri R.A. V…

BANK OF INDIA,MUMBAI vs. ASST CIT 2(1), MUMBAI

ITA 2966/MUM/2014[2007-08]Status: DisposedITAT Mumbai13 Jul 2016AY 2007-08

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 14ASection 36(1)(vii)Section 36(1)(viia)

…. 9. Before us the Ld A.R contended that the Tribunal has restricted the disallowance to 1% of the exempt income in AY 2006-07. He further submitted that (a) the interest free funds available with the assessee is in far excess of the investments. (HDFC Bank (284 CTR 409)(Bom)) (b) All investments are held as stock in trade and hence the provisions of sec. 14A should not be applied to it. (India Advantage Securities (ITA 1131 of 2013) The Ld A.R placed his reliance on various case laws. 10. We heard Ld D.R and perused the record. We notice that the Tribunal has restricted the disallowance to 1% of the exempt i…

36(1)(iii) of the Act. M/s Allen Career Institute v. JCIT, Kota 33 (284 CTR 409) — Cited in 5 Judgments | BharatTax