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7 results for “disallowance”+ Section 80Mclear

Sorted by relevance

Mumbai107 Delhi69 Bangalore21 Chennai11 Chandigarh10 Kolkata9 Ahmedabad7 Raipur5 Karnataka5 Pune5 Hyderabad4 Jaipur3 Punjab & Haryana2 SC2 Telangana2 Cochin2 Jodhpur1 Surat1 Orissa1 Indore1

Key Topics

Section 80G26 Section 115B16 Section 26311 Section 143(3)9 Section 80H6 Deduction5 Disallowance5 Section 144B3 Section 143(1)2 Section 80J

ATUL LIMITED,AHMEDABAD vs. THE ACIT.,RANGE-1,, AHMEDABAD

Appeal is dismissed

ITA 1681/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2005-06

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Mohd Usman, CIT/DR

Section 250(6)Section 92C

disallowance under Section 80M of the Act on the presumption that when the funds available to the assessee were both

MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00

2

Addition to Income2

Revision u/s 2632

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR

Section 234BSection 271Section 28Section 36Section 80H

disallowed the deduction claimed by the assessee in respect of the DEPB income amounting to ₹1,17,68,281/-. The ld. CIT-A subsequently confirmed the view taken by the AO. 15. It is an undisputed fact that the provision of section 80HHC was amended in the year 2005 w.r.e.f. 1.4.1998 by the Taxation Laws (Amendment

HESTER BIOSCIENCE LIMITED,MEHSANA vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 115BSection 143(3)Section 144BSection 201Section 263Section 40Section 80G

disallowance of deduction under section 80G of the Act, the ld. counsel for the assessee submitted that that the basis of the Principal Commissioner’s objection was factually and legally incorrect. It was submitted that the restriction on deductions under Chapter VI-A for companies opting for taxation under section 115BAA of the Act, as originally enacted by the Taxation

VIBRANT ADVERTISING PRIVATE LIMITED,AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed and the order passed under section 263 of the Act by the Principal CIT is quashed

ITA 1164/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 115BSection 135Section 143(3)Section 144BSection 263Section 800Section 80G

80M of the Act, were barred for a Company opting for the concessional rate under section 115BAA of the Act. The present assessment year being AY 2020–21, the restriction on deduction under section 80G was not applicable. Further, on the second issue regarding the allowability of CSR expenditure under section 80G of the Act, we note that several judicial

E INFOCHIPS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 988/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad21 Aug 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

Section 115BSection 143(3)Section 263Section 80GSection 80JSection 80M

disallowance of such sum in the assessment order. Therefore, the order of the A.O. was found erroneous and prejudicial to the interest of the Revenue. E Infochips Pvt. Ltd. vs. PCIT Asst.Year –2020-21 3. Accordingly, a notice u/s.263 of the IT. Act dated 27/06/2024 was issued to the assessee fixing the hearing on 25/07/2024. 4. In response thereto

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 769/AHD/2019[1999-2000]Status: DisposedITAT Ahmedabad16 Dec 2022AY 1999-2000

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Atul Pandey, Sr DR

Section 112(2)Section 143(3)Section 271(1)(c)Section 80GSection 80H

80M) included in Chapter VI-A under the heading 'C.—Deductions in respect of certain incomes' in respect of any income of the nature specified in that section which is included in the gross total income of the assessee. [Para 10] Heading 'C' which deals with deductions in respect of certain incomes commences with the provision of section 80HHC

ENERGY-MISSION MACHINERIES (INDIA) PRIVATE LIMITED,AHEMADABAD vs. CIRCLE 2(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 411/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vijay Kumar Singla, A.RFor Respondent: Shri Rignesh Das, Sr. DR

Section 115BSection 115JSection 143(1)

disallowing the benefit of lower tax u/s 115BAA of the Act to the assessee resulting into tax demand of Rs. 35,11,680/- and interest of Rs. 5,45,493/-, total demand amounting to Rs. 40,57,173/-, Due to which the Intimation u/s 143(1) is bad in law, void-ab-initio and is liable to set aside