“Section 8(2)”

Section References (mined)Section 8Section 8(2)3 judgments

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

ITA 4/LKW/2004[1996-97]Status: DisposedITAT Lucknow14 Oct 2025AY 1996-97

For Appellant: Sh. Pankaj Shukla, Adv & ShubhamFor Respondent: Sh. Puneet Kumar, CIT DR

Section 10Section 17Section 2Section 2(5)Section 2(7)Section 8(2)

which the ld. CIT(A) has partly allowed the appeals of the assessee against the orders of the ld. Assessing Officer, passed under section 8(2) of the Interest Tax Act, 1974 on 1.03.2002. Since the issue involved in both these assessment years is similar and the cases were taken ... additional ground may be admitted. 4. The facts of the case are that on 1.03.2002, the ld. Assessing Officer passed an order under section 8(2) of the Interest Tax Act, 1974 disallowing the exemption A.Ys. 1995-96 & 1996-97 M/s U.P. State Industrial Development Ltd claimed by the assessee

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

ITA 3/LKW/2004[1995-96]Status: DisposedITAT Lucknow14 Oct 2025AY 1995-96

For Appellant: \nSh. Pankaj Shukla, Adv & Shubham

Section 10Section 17Section 2Section 2(5)Section 2(7)Section 8(2)

which the ld. CIT(A)\nhas partly allowed the appeals of the assessee against the orders of the ld. Assessing\nOfficer, passed under section 8(2) of the Interest Tax Act, 1974 on 1.03.2002. Since\nthe issue involved in both these assessment years is similar and the cases were\ntaken ... nadditional ground may be admitted.\n4.\nThe facts of the case are that on 1.03.2002, the ld. Assessing Officer passed\nan order under section 8(2) of the Interest Tax Act, 1974 disallowing the exemption\nclaimed by the assessee under the Interest Tax Act and made the following\nadditions

SPB PROJECTS AND CONSULTANCY LTD.,CHENNAI vs. ITO CORP. WARD 6(1), CHENNAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 3303/CHNY/2024[2022-23]Status: DisposedITAT Chennai14 Mar 2025AY 2022-23

Bench: Shri George George K & Shri Jagadish

For Appellant: Shri N.R.Suresh, F.C.AFor Respondent: Ms. Anitha, Addl.CIT

Section 143(1)Section 201Section 250Section 36(1)(va)Section 37Section 37(1)Section 43B

Apex Court has dealt with following issue: "Whether on the facts and in the circumstances of the case, the penalty levied under sections 8(2) and 17(3) of the Madhya Pradesh General Sales Tax Act paid by the assessee is allowable expenditure in the computation of total income