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3 results for “disallowance”+ Section 801Bclear

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Key Topics

Section 80I8Section 1546Section 250(6)5Section 115B3Section 115J3Deduction3Section 139(1)2Section 143(1)2Section 2502Addition to Income

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

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

801B(10) on the amount disallowed u/s 40a(ia) of the Act. Indisputably, the assessee is deriving its income only from the eligible business of construction of flats in respect of which the assessee is entitled to deduction u/s 80IB(10) of the Act. There is nothing to suggest that the amount disallowed

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

2
ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

disallowance of\ndeduction or addition of income appearing in form\n26AS or form 16A'.\n5.\nWithout prejudice to the aforesaid grounds, the Ld.\nCIT(A) has erred in not appreciating that even\nif the benefit of lower tax rate as per section 115BAC\nis denied to the assessee, then, in such a case, the\nassessee is entitled to avail deduction

OSAKA ALLOYS & STEEL PRIVATE LIMITED,JALANDHAR vs. DCIT/ACIT, CIRCLE-1, JLD, JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 60/ASR/2025[2012-13]Status: DisposedITAT Amritsar07 Aug 2025AY 2012-13

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

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 115Section 115JSection 143(1)Section 154Section 154oSection 2(24)Section 250Section 250oSection 80I

801B under the normal provisions of the Act is Rs. 17,38,227/-, the adjusted book profit u/s 115JB stands lesser at Rs. 6,00,293/- which proves that the claim of the appellant is already accommodated. 6.5 As per the provisions of section 246A, an appeal lies only when the assessee is aggrieved by the order passed. Since, there