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170 results for “disallowance”+ Exemptionclear

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Key Topics

Section 11107 Section 1090 Addition to Income72 Section 143(3)69 Exemption63 Section 12A61 Section 13(3)59 Disallowance57 Section 3639 Deduction

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 47/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 May 2023AY 2009-10

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAYS OVERSEAS LTD, JALANDHAR

ITA 345/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 May 2023AY 2012-13

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

Showing 1–20 of 170 · Page 1 of 9

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39

Section 143(1)32

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 48/ASR/2016[2010-11]Status: DisposedITAT Amritsar30 May 2023AY 2010-11

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 46/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 May 2023AY 2007-08

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

ITA 49/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

BRODAWAYS OVERSEAS LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALANDHAR

ITA 123/ASR/2018[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAYS OVERSEAS LTD, JALANDHAR

ITA 477/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 May 2023AY 2008-09

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

Section 10BSection 14A

disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That

SHRI AMAR NATH JAIN MEMORIAL CHARITABLE TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTION ) , JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 441/ASR/2019[2015-16]Status: DisposedITAT Amritsar21 Oct 2022AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 143(3)Section 154Section 164Section 164(1)Section 250(6)

disallowing basic exemption is excessive, against equity and natural justice. 5. That appeal is within time. 6. That appellant craves

SHRI RAKESH KUMAR GUPTA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, JALANDHAR

In the result, the appeals of the assessee are partly allowed

ITA 225/ASR/2018[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Shri. N.K. Saini, Hon'Ble & Shri. Ravish Sood

For Appellant: Shri Sudhir SehgalFor Respondent: Sh Lalit Mohan Jindal, D.R

Section 143(3)Section 14ASection 263

disallowance to the extent of exempt income earned, only to the disallowance made u/r 8D2(ii) while upholding the disallowance

SHRI RAKESH KUMAR GUPTA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, JALANDHAR

In the result, the appeals of the assessee are partly allowed

ITA 398/ASR/2018[2013-14]Status: DisposedITAT Amritsar17 Jan 2019AY 2013-14

Bench: Shri. N.K. Saini, Hon'Ble & Shri. Ravish Sood

For Appellant: Shri Sudhir SehgalFor Respondent: Sh Lalit Mohan Jindal, D.R

Section 143(3)Section 14ASection 263

disallowance to the extent of exempt income earned, only to the disallowance made u/r 8D2(ii) while upholding the disallowance

MESERS CONSTRUCTION ENGINEERS,JAMMU & KASHMIR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3, SRINAGAR

In the result, the appeal filed by the assessee stands partly allowed

ITA 129/ASR/2018[2011-12]Status: DisposedITAT Amritsar30 Dec 2019AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2011-12

For Appellant: Sh. M.A. Mir (Ld. Cost Accountant)For Respondent: Sh. Charan Dass (Ld. DR)

Section 14ASection 250(6)Section 40

exempt income, disallowance was impermissible . Hence, in our view as the assessee did not earn any exempt income, no disallowance

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

exemptions under Section 11, may be disallowed. Further, Form 10B is an audit report that must be filed to substantiate

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

disallowing the claim of LTCG being exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

disallowing the claim of LTCG being exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 556/ASR/2011[2006-07]Status: DisposedITAT Amritsar13 Jun 2022AY 2006-07

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR

Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowed the total exemption amounting to Rs. 19,75,585/- which was claimed as exempt u/s 10(23C)(iiiad) of the IT Act, 1961. Besides

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 558/ASR/2011[2008-09]Status: DisposedITAT Amritsar13 Jun 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR

Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowed the total exemption amounting to Rs. 19,75,585/- which was claimed as exempt u/s 10(23C)(iiiad) of the IT Act, 1961. Besides

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 555/ASR/2011[2005-06]Status: DisposedITAT Amritsar13 Jun 2022AY 2005-06

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR

Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowed the total exemption amounting to Rs. 19,75,585/- which was claimed as exempt u/s 10(23C)(iiiad) of the IT Act, 1961. Besides

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 557/ASR/2011[2007-08]Status: DisposedITAT Amritsar13 Jun 2022AY 2007-08

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR

Section 10Section 13Section 13(2)Section 13(3)Section 234A

disallowed the total exemption amounting to Rs. 19,75,585/- which was claimed as exempt u/s 10(23C)(iiiad) of the IT Act, 1961. Besides

M/S NASA AGRO INDUSTRIES PVT. LTD,FAZILKA vs. THE ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE- II, BATHINDA

In the result, the appeal i

ITA 536/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Feb 2019AY 2013-14

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

disallowance of Rs.2,29,812/- under provision of ITA Nos.536 & 537 /Asr/2017 2 (A.Ys.2013-14 & 2014-15) M/s Nasa Agro Industries Pvt. Ltd. vs. ACIT, Bhatinda section 14A read with Rule 8D despite the fact that no exempt

M/S NASA AGRO INDUSTRIES PVT. LTD,FAZILKA vs. THE ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE- II, BATHINDA

In the result, the appeal i

ITA 537/ASR/2017[2014-15]Status: DisposedITAT Amritsar21 Feb 2019AY 2014-15

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.K. Anand (Ld. CA)For Respondent: Smt. Ratinder Kaur (Ld. DR)

Section 14ASection 250(6)

disallowance of Rs.2,29,812/- under provision of ITA Nos.536 & 537 /Asr/2017 2 (A.Ys.2013-14 & 2014-15) M/s Nasa Agro Industries Pvt. Ltd. vs. ACIT, Bhatinda section 14A read with Rule 8D despite the fact that no exempt