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2 results for “disallowance”+ Section 29Aclear

Sorted by relevance

Delhi61Mumbai25Bangalore14Indore9Pune7Jaipur6Chennai6Kolkata4Surat2Rajkot2SC2Ahmedabad2Ranchi1Hyderabad1Nagpur1Chandigarh1

Key Topics

Section 80G4Section 35D3Section 2502Section 1472Section 144B2Section 148A2Section 270A2Deduction2

GUJARAT GAS LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, we are of the considered view that Ld

ITA 969/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Nov 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT DR
Section 2Section 32(1)(iia)Section 35DSection 80

29A) of the Act requires a transformation into a new and distinct product, which was not the case here. The PCIT was of the view that the assessee had not provided sufficient details during original assessment proceedings to substantiate the claim for additional depreciation amounting to Rs. 18.89 crores and therefore, the A.O. had failed to properly examine or verify

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1917/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Sunil Piyush Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 132Section 132(4)Section 144BSection 147Section 148ASection 244ASection 250Section 270ASection 270A(9)Section 29A

disallowance of deduction of Rs. 1,00,000 claimed under section 80GGC of the Act towards donation to MANVADHIKAR NATIONAL PARTY, a political party duly registered under section 29A