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3 results for “section 68”+ Permanent Establishmentclear

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Key Topics

Section 143(1)6Section 36(1)(va)5Section 143(3)4Section 1474Section 1484Section 2502Section 139(1)2Section 2(24)(x)2Charitable Trust2

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

ITA 108/ALLD/2024[2011-12]Status: DisposedITAT Allahabad27 Dec 2024AY 2011-12
For Appellant: Sh. Amresh Kumar Singh (In person)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 148Section 250

68,250/-. The returns so filed by the assessee were in consonance with his earlier returns, filed by him under section 139(4), in which he had declared a similar amount of income from salary. However, in between, a revised return had been filed by the assessee on 24.05.2013( for AY 2012-13) declaring total income of Rs.6

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

Addition to Income2

In the result, both the appeals are allowed for statistical purposes

ITA 109/ALLD/2024[2012-13]Status: DisposedITAT Allahabad27 Dec 2024AY 2012-13
For Appellant: Sh. Amresh Kumar Singh (In person)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 148Section 250

68,250/-. The returns so filed by the assessee were in consonance with his earlier returns, filed by him under section 139(4), in which he had declared a similar amount of income from salary. However, in between, a revised return had been filed by the assessee on 24.05.2013( for AY 2012-13) declaring total income of Rs.6

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

Section 43B in the Finance Act, 1983, the object was to "disallow deductions claimed merely by making a book entry based on the mercantile system of accounting" (sic - para 16). Section 43B made it mandatory for the department to grant deduction in computing the income under Section 28 in the year in which the tax, duty, cess, etc. were paid