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10 results for “disallowance”+ Section 63clear

Sorted by relevance

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Key Topics

Section 12A9Addition to Income8Section 2(15)6Section 145(3)6Section 143(3)5Disallowance5Exemption5Section 270A4Section 364Section 250

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 273/AGR/2024[2015-16]Status: DisposedITAT Agra03 Feb 2025AY 2015-16
For Appellant: NoneFor Respondent: \nShri Sukesh Kumar Jain, CIT DR
Section 133(6)Section 143(3)

disallowance of interest paid to related parties by applying the provisions of section 40A(2)(b) of the Act.\nPage | 6\n10. We have heard the Id DR and perused the materials available on record. The Id AO noticed that Assessee had paid interest to the related parties mentioned under Section 40A(2)(b) of the Act totaling

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 274/AGR/2024[2018-19]Status: Disposed
3
Natural Justice3
Section 1442
ITAT Agra
03 Feb 2025
AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 133(6)Section 143(3)

disallowance of interest paid to related parties by applying the provisions of section 40A(2)(b) of the Act. ITA Nos. 273 & 274/AGR/2024 Alnoor Exports 10. We have heard the ld DR and perused the materials available on record. The ld AO noticed that Assessee had paid interest to the related parties mentioned under Section

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: 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 of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

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 of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

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 of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

DINESH CHAND KAUSHIK,ALIGARH vs. ITO, DELHI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 469/AGR/2025[2021-22]Status: DisposedITAT Agra15 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2021-22

Section 144Section 250Section 270ASection 41(1)

disallowance of various expenses claimed by assessee. The Assessing Officer imposed penalty of Rs.3,63,46,544/- @ 200% of the amount of tax payable on the aforesaid two additions, vide penalty order dated 26.06.2023. 3. Aggrieved, assessee preferred first appeal before learned CIT(A), who confirmed the penalty and dismissed assessee’s first appeal. 4. This second appeal has been

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

In the result, the both the appeals ITA No

ITA 347/AGR/2025[2013-14]Status: DisposedITAT Agra27 Feb 2026AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

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

In the result, the both the appeals ITA No

ITA 348/AGR/2025[2017-18]Status: DisposedITAT Agra27 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

RAJVEER SINGH YADAV CONTRACTOR,ETAWAH vs. ITO-2(2)(5), , ETAWAH

The appeal of the assessee is allowed for statistical purposes

ITA 179/AGR/2018[2014-15]Status: DisposedITAT Agra27 Jan 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 144Section 234B

section 234B of the Act as the Income of the assessee is subjected to TDS. 5. BECAUSE, while making the assessment the authorities below made various observations/ conclusions which are contrary to facts available on records. While making the addition submission made and evidences filed have been rejected arbitrarily. , I.T.A No. 179/Agra/2018 3 6. BECAUSE, the order appealed against