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2 results for “disallowance”+ Section 80Mclear

Sorted by relevance

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Key Topics

Section 2639Section 143(3)5Section 804Section 80R3Section 80A2Section 10B2Section 143(1)2Deduction2

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

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

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose
Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

80M. An appeal against the order under section 143(3) was decided by the Commissioner (Appeals) on 28-3-2001. Thereafter a second notice was issued under section 148 on 28-3-2001. Following that on 26-3-2002 a second order of reassessment was passed for reworking of the deduction under section 36(1)(viii). This order

ITO, TRIVANDRUM vs. SHRI GOPINATH MUTHUKAD, TRIVANDRUM

In the result, the appeal of the Revenue is allowed and the Cross Objection

ITA 349/COCH/2009[2003-04]Status: DisposedITAT Cochin01 Mar 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 263Section 80Section 80ASection 80R

disallowing the claim for certain expenditure raised by the I.T.A. No.349/Coch/2009 & C.O. No.32/Coch/2009 assessee.llant. Aggrieved by the said order the assessee already filed an appeal against the above order. Subsequently, the Commissioner of Income tax, Calicut by invoking the provisions of section 263 of the Income tax Act, set aside the assessment order stating that the order passed