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175 results for “disallowance”+ Deductionclear

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Key Topics

Addition to Income90Section 143(3)63Disallowance60Section 153A58Deduction58Section 12A52Section 143(1)40Section 25035Section 3635Section 80I

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 273/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

deduction u/s 80P but the Ld. AO disallowed the deduction for violation of Section 80P(2)(d) of the Act. In relation

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

Showing 1–20 of 175 · Page 1 of 9

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35
Section 14834
Exemption24

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

deduction u/s 80IB and any disallowance u/s 40A(3) will enhance the eligible business income thereby enhancing the deduction u/s 80IB

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER WARD, HOSHIARPUR

In the result, appeal of the assessee ITA No

ITA 238/ASR/2023[2020-21]Status: DisposedITAT Amritsar13 Sept 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.238/Asr/2023 Assessment Year: 2020-21

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

deduction u/s 80P but the Ld. AO disallowed the deduction for violation of Section 80P(2)(d) of the the Act. In relation

INCOME TAX OFFICER, FEROZEPUR vs. UNIVERSAL BIOMASS ENERGY PVT LTD, GURUHARSAHAI

In the result, the appeal of the Revenue is dismissed

ITA 231/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Jul 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Ashray Sarna, C.A
Section 140ASection 143(1)Section 154Section 250Section 80Section 801ASection 801A(4)Section 801A(7)

deduction has been disallowed by the CPC, Bangeluru. However, he could not explain as to why this claim for deduction

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken as lead case for revenue &assessee respectively. 2. The revenue has taken the following grounds: “1. Whether the Commissioner of Income Tax (Appeals), Jammu was right in law to allow deduction

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

disallowed the claim of the assessee regarding deduction on account of Employee Provident Fund and Employee State Insurance, the payments

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

disallowed the claim of the assessee regarding deduction on account of Employee Provident Fund and Employee State Insurance, the payments

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

disallowance of excess deduction claimed u/s 80-IA amounting to Rs.4,86,44,863/- and made a further disallowance of Rs.51.74