“Section 133(5)”

Section References (mined)Section 133Section 133(5)5 judgments

REDSEER MANAGEMENT CONSULTING PRIVATE LIMITED,BENGALURU vs. DCIT, CIRCLE-5(1)(1), BANGALORE

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

ITA 697/BANG/2025[2020-21]Status: DisposedITAT Bangalore02 Sept 2025AY 2020-21

Section 143(1)Section 143(2)Section 37Section 80G

above said finding. The Hon'ble Delhi Tribunal\nhad also considered the provisions of section 37, 80G of the Income Tax Act\nand section 133(5) of the Companies Act, 2013 and arrived the said\nconclusion. The Hon'ble Delhi Tribunal also considered the circumstances\nunder which the CSR expenditure

EASTERN AND WESTERN DRESSES TRADING PRIVATE LIMITED,NEW DELHI vs. ITO WARD-8(1), NEW DELHI

Appeal is dismissed

ITA 1939/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Income Tax Officer, M/S. Eastern & Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi Pan: Aabce5153G (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

ANIL KUMAR PRUTHI,HISAR vs. ITO, WARD-1, HISAR

In the result, the appeal of the assessee is allowed

ITA 691/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Dec 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmananil Kumar Pruthi, Income Tax Officer, S/O Sh. Jagan Nath Ward-1, Hisar. Pruthi, Vs. 165, Sector-15A, Hisar-125001, Haryana. Pan:Aaspp4439J (Appellant) (Respondent)

Section 10Section 133(5)Section 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S

SHRI PREM INDUSTRIES,BHARATPUR vs. INCOME TAX OFFICER WARD-1, BHARATPUR

The appeal is disposed of, and the matter is remanded to

ITA 877/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Nov 2024AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajendra Agarwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

Section 144BSection 147Section 271ASection 69CSection 70

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh jkBkSM+ deys

DY.COMMISSIONER OF INCOME TAX CIRCLE-1 NASSHIK, NASHIK vs. HARSH CONSTRUCTIONS PRIVATE LIMITED, NASHIK

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

ITA 302/PUN/2024[2014-15]Status: DisposedITAT Pune10 Jul 2024AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15 Dcit, Circle – 1, Harsh Constructions Pvt. Ltd. Nashik Sanskruti, Murkute Colony, Vs. New Pandit Colony, Sharanpur Road, Nashik – 422002 Pan: Aacch2277H (Appellant) (Respondent) Assessee By : Shri Dhiraj S. Dandgaval Department By : Shri Ramnath P Murkunde Date Of Hearing : 03-07-2024 Date Of Pronouncement : 10-07-2024 O R D E R Per R.K. Panda, Vp : This Appeal Filed By The Revenue Is Directed Against The Order Dated 20.12.2023 Of The Cit(A) / Nfac, Delhi Relating To Assessment Year 2014-15. 2. The Revenue In The Grounds Of Appeal Has Challenged The Order Of The Ld. Cit(A) In Restricting The Disallowance To Rs.2,24,191/- As Against Rs.1,25,51,607/- Proposed By The Assessing Officer In The Remand Report As Against Rs.4,38,96,880/- Added By Him In The Order Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Dhiraj S. DandgavalFor Respondent: Shri Ramnath P Murkunde

Section 133Section 133(5)Section 133(6)Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA