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“Section 143(1)(1)(v)”

Section References (mined)Section 143Section 143(1)(1)(v)4 judgments

THE WOODLAND CO-OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX 23(1), MUMBAI , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2545/MUM/2025[2012-2013]Status: DisposedITAT Mumbai10 Jul 2025AY 2012-2013
Section 10ASection 139Section 139(1)Section 142Section 143Section 143(1)Section 234ASection 234CSection 80P(2)(d)

issue that arises for our consideration is,\nfirstly, whether the ld CIT(A) is justified in upholding the\nadjustment invoking section 143(1)(1)(v) of the Act disallowing the\ndeduction claimed under Section 80P(2)(d) of the Act, on the ground\nthat the return of income

THE PREMIER CO-OPERATIVE CREDIT SOCIETY,MUMBAI vs. CIT(A), NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 2605/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 Aug 2024AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Deven Patil & Shri MilindFor Respondent: Shri Sridhar G. Menon, Sr. DR
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) w.e.f. 01.04.2021 to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions

KOODARANHI REGIONAL AGRICULTURAL WELFARE CO-OP SOCIETY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 953/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80PSection 80P(2)Section 80P(2)(a)

disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect

M/S.MUKKAM MEGA MULTIPURPOSE CO-OP SOCEITY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 952/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)(a)Section 154Section 80Section 80ASection 80PSection 80P(2)

disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect