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7 results for “disallowance”+ Section 249(3)clear

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Key Topics

Section 12A10Section 2(15)6Section 145(3)6Section 40A(3)5Addition to Income5Section 143(3)4Exemption4Section 249(2)3Section 112Section 13(3)

NEW KALPANA ENT UDYOG,AURAIYA vs. I.T,O, AURAIYA

In the result. Appeal of the assessee is allowed

ITA 49/AGR/2015[2010-11]Status: DisposedITAT Agra15 Oct 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 40A(3)Section 44A

disallowance shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3) and this sub- section where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: Disposed
2
Disallowance2
ITAT Agra
13 Jan 2021
AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly be directed to be granted. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 5,12,62,249/- being the receipts shown

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly be directed to be granted. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 5,12,62,249/- being the receipts shown

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly be directed to be granted. 5. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 5,12,62,249/- being the receipts shown

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

ITA 147/AGR/2017[2012-13]Status: DisposedITAT Agra20 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 10Section 11Section 12ASection 13Section 13(3)

disallowance because he was of the opinion that excessive payment has been made by the appellant to these persons. (ii) Payment to Dr. RavishankarDalmia- Dr. Dalmia is DM Cardiology and HOD of DMBIMR Heart Center. The gross receipts of this heart center in the financial year 2010-11 was Rs.2,39,60,000/- and the appellant has paid as salary

RAVI KUMAR AGARWAL, HUF,AGRA vs. I.T.O.-2(4), AGRA

In the result, the appeal is partly allowed

ITA 229/AGR/2016[2008-09]Status: DisposedITAT Agra25 Oct 2017AY 2008-09

Bench: Shri A. D. Jain

Section 143(3)

disallowed the expenses claimed in the profit & loss account. By virtue of order dated 17.01.2013, the ld. CIT(A) dismissed the asessee’s appeal. The Tribunal, vide his order dated 05.09.2013 (APB, pages 1 to 9), restored the appeal to the Assessing Officer, observing as follows: I.T.A No. 271/Agra/2013 3 “8. On consideration of rival submission

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

ITA 235/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 143(1)Section 249(2)Section 250

disallowed and tax was imposed on the entire gross receipts vide order dated 31.01.2020 u/s. 143(1) of the Act. 3. Aggrieved assessee preferred an appeal before learned CIT(Appeals), who dismissed assessee’s first appeal in limine, being beyond the period of limitation as provided u/s. 249(2) of the Act. 4. This second appeal has been filed