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3 results for “disallowance”+ Section 801A(10)clear

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Key Topics

Section 808Section 1546Section 143(1)5Section 10A4Section 92C3Section 80I3Section 753Deduction3Addition to Income3Section 250

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

The appeal of the assessee is dismissed

ITA 83/ASR/2020[2015-16]Status: DisposedITAT Amritsar27 Feb 2025AY 2015-16
Section 10ASection 143(3)Section 250Section 37Section 75Section 80

10 at page no. 53] wherein it had been held that the\nprovision of section 10B were different from section 801A wherein no\nformula had been laid down for computing the eligible business profits and\nthat the assessee was eligible for benefit u/s 10A in respect of export\nincentives. Section 10A(4) which is pari materia to section 10AA

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

2
Disallowance2

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

801A by Rs. 1,67,11,295/. That the A.O. failed to appreciate that there is a double addition of Rs 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

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)

801A(4), was originally granted while processing the return of income u/s 143(1), there is no reason to deny the same in the order passed u/s 154, without adducing any proper reason to undertake the same. Therefore, the JAO is directed to allow the deduction under Chapter VIA of Rs.4,17,68,024/- and determine the liability