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“Section 8(2)(iii)”

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

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

In the result, both the appeals filed by the Revenue are dismissed

ITA 685/PUN/2025[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

Sanmathi, learned counsel appearing for revenue/appellant in ITA No.170/2019 would contend that even the disallowance made by the AO under section 14A r/w section 8(2)(iii) of Income Tax Rules for a sum Rs.14,88,870/- by holding that there was no exempted income and as such disallowance could

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA

In the result, both the appeals filed by the Revenue are dismissed

ITA 2285/PUN/2024[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

Sanmathi, learned counsel appearing for revenue/appellant in ITA No.170/2019 would contend that even the disallowance made by the AO under section 14A r/w section 8(2)(iii) of Income Tax Rules for a sum Rs.14,88,870/- by holding that there was no exempted income and as such disallowance could