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2 results for “disallowance”+ Section 43A(1)clear

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Mumbai85Delhi84Chennai46Kolkata26Bangalore19Ahmedabad14SC9Pune6Raipur6Hyderabad6Surat4Cochin3Indore2Amritsar2Dehradun2Jaipur2Ranchi2Agra1

Key Topics

Section 143(3)3Section 92C3Section 80I3Section 803Section 144C(5)2Section 144C(13)2Deduction2Addition to Income2

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

disallowance of deduction of Rs. 3,97,500 claimed under section 80G of the Act, being 50% of the eligible amount of donations made during the relevant previous year. 10. That the AO erred in confirming the deemed income of Rs 12,50,000 under section 41(1). That the addition is made solely based on information available

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

1,67,11,295/, as the AD has already made an addition in respect of the difference in sales of power and steam separately, amounting to Rs. 6,66,54,028/-. 8. That the Assessing Officer (AO) has erred in confirming the disallowance to the extent of Rs. 51,74,713/- on the ground that the underlying expenditure