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2 results for “disallowance”+ Section 55Aclear

Sorted by relevance

Mumbai58Ahmedabad7Raipur6Kolkata5Delhi5Bangalore4Surat3Lucknow3Pune3Chennai2Chandigarh2Rajkot2Indore1SC1Nagpur1Jaipur1

Key Topics

Section 142(1)5Section 80G4Section 143(3)3Section 2633Section 143(2)3Section 56(2)(vii)2Section 50C2Section 142A2

SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15
Section 142ASection 143(3)Section 148Section 50CSection 50C(2)Section 55ASection 56(2)(vii)

55A cannot be\nacceded at the fag end of the time barring date.\n3.0 The Ld. Counsel of the assessee further submitted that the\nLd.CIT(A) affirmed the action of the Ld. AO without properly appreciating\ntrue facts of the case.\nIt is the case of the assessee that section 50C\nmandating stamp duty valuation is different than section

CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD.,CHENNAI vs. PCIT-4,, CHENNAI

ITA 3261/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Feb 2026AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 154Section 263Section 80G

disallowance of deduction u/s. 80G of Act.\nHowever, the same was subsequently dropped by the Learned DCIT.\n3. Pursuant to the aforesaid Assessment Order, the Id.PCIT invoked\nthe provisions u/s. 263 of the Act and issued show cause notice\ndated 27.09.2024 (refer Page no. 356 of Factual Paperbook) and\nsought to set aside the Assessment order regarding the issue