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97 results for “section 68”+ Section 2(47)(v)clear

Sorted by relevance

Delhi2,683Mumbai2,286Bangalore989Karnataka656Chennai639Ahmedabad583Jaipur480Hyderabad420Kolkata368Chandigarh258Indore217Cochin213Pune199Visakhapatnam128Raipur106Surat97Agra97Telangana94Nagpur86Rajkot76Cuttack75Lucknow72Calcutta63Allahabad52SC50Guwahati49Amritsar41Ranchi36Jodhpur18Patna16Dehradun15Varanasi12Rajasthan10Orissa9Jabalpur8Kerala5Panaji4Uttarakhand3K.S. RADHAKRISHNAN A.K. SIKRI1ASHOK BHAN DALVEER BHANDARI1ARIJIT PASAYAT C.K. THAKKER1Andhra Pradesh1

Key Topics

Section 143(3)44Addition to Income33Section 37(1)28Section 14825Natural Justice19Section 153A14Section 14514Section 142A14Bogus Purchases14Section 36

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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

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

Showing 1–20 of 97 · Page 1 of 5

12
Section 14712
Disallowance6
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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO.,WARD 2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 57/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO., WARD-2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 56/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

PREM AUTO ENTERPRISES,AGRA vs. J.A.O., DY.CIT.,CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 117/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

BANMORE ELECTRICALS PVT. LTD.,GWALIOR vs. DY.CIT., GWALIOR

In the result all the appeals filed by the

ITA 55/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT, CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

ITA 119/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

ITA 120/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

ITA 121/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 122/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

MRS. ARCHANA BHARGAVA,ALIGARH vs. J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 123/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC,/WARD 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 125/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC.,/ ITO., WARD 1(1)(1),AGRA, AGRA

In the result all the appeals filed by the

ITA 126/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

BAJWA RUBBER INDUSTRIES,AGRA vs. ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

In the result all the appeals filed by the

ITA 137/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S AMBICA SHEETGRAH PVT. LTD.,AGRA vs. CPC., BENGALURU/ A.O., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 127/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

ITA 138/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 140/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

ITA 53/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity

PREM VEHICLES PVT. LTD. ,AGRA vs. J.A.O., WARD-2(1)(5), AGRA

In the result all the appeals filed by the

ITA 118/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

47. However vide Para 29 of the said ITAT order, the issue as decided was “Law laid down by various High Courts……………have rightfully applied sec. 43B in respect of both employers contribution and employees contributions”That is not the aspect that is to be adjudicated in the present case which refers to the amendment and its retrospectivity