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43 results for “disallowance”+ Section 9(1)(vii)clear

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Key Topics

Section 14466Addition to Income43Section 250(6)37Depreciation36Disallowance36Natural Justice33Section 143(3)14Section 3212Section 139(9)10

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. MEASAGE BHAGWATI LACTO VEGETARIAN EXPORTS (P) LIMITED, FEROZEPUR CANTT

In the result, the appeal filed by the Revenue is dismissed

ITA 1/ASR/2020[2016-17]Status: DisposedITAT Amritsar17 Feb 2023AY 2016-17

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

For Appellant: None (Written submission)For Respondent: Sh. Rohit Mehra, CIT DR
Section 36Section 36(1)(vii)

disallowance in bad debts claimed at Rs.1,98,63,037/- in contravention of 6 Dy. CIT v. Bhagwati Lacto Vegetarian Exports P. Ltd. specific provisions of section 36(1)(vii) of the I.T. Act, 1961. The ld. DR argued that the CIT(A) has granted relief to the assessee without appreciating the fact that bad debts were not written

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Showing 1–20 of 43 · Page 1 of 3

Section 2638
Section 32(1)8
Section 1546

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

9 &33 Others Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses Worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected in the P&L account of assessee company. There was no incriminating material was found