Search: disallowance

3 results for “disallowance”+ Section 36(1)(viia)clear

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Section 368 Section 143(2)3 Deduction3 Addition to Income3 Section 2502 Section 143(3)2 Section 36(1)(viia)2 Exemption2 Carry Forward of Losses2

M/S. KEHETRIYA KISAN GRAMIN BANK , MAINPURI vs. DCIT AO CIRCLE-4(2), FARUKHABAD

In the result, the appeal is dismissed

ITA 382/AGR/2017[2008-09]Status: DisposedITAT Agra01 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 143Section 143(2)Section 36Section 36(1)

section 36 (viia) on the basis of advances given by the rural I.T.A No. 382/Agra/2017 3 branches. The AO restricted the deduction to 7.5% of the total provisions of debt and doubtful debt. Thus, only an amount of Rs. 1,11,225/- was allowed and the remaining deduction was added back. Thus, the assessment was completed at total income

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No