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2 results for “section 68”+ Section 10Bclear

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Key Topics

Section 143(1)6Section 114Section 143(3)2Section 144C(13)2Section 802Section 1192Addition to Income2

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

section 139(4) of the Act (rws I.T.A. No. 492/Asr/2024 6 Assessment Year: 2020-21 139(4A), which has been accepted and assessed by the AO, CPC Bangalore, u/s 143(1), considering the same to be a valid return. He further submitted that in the instant case, the audit report in Form 10B which was supposed to be have

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

68,26,820/- by applying 63.79% of total cost incurred. That the DRP has erred in rejecting the value o' power considered by the assessee on the basis TNM method at Rs 47,97,24,111/-and confirming addition of Rs 12,28,97,957/-. 6. The AO on the directions of DRP had erred both in fact