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4 results for “disallowance”+ Section 56(2)(viib)clear

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Section 26312 Section 80I12 Section 14A6 Section 143(3)5 Deduction4 Disallowance4 Limitation/Time-bar3 Section 56(2)(viib)2

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 182/CTK/2025[2018-19]Status: DisposedITAT Cuttack26 May 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(3)Section 250Section 56(2)(viib)

56(2)(viib) of the Income Tax Act, 1961 without providing reasonable opportunity to submit the valuation report in support of the valuation of shares. 2) That in the facts and circumstances of the case the Leamed NFAC, Delhi is not justified to simply dismiss the appeal filed by the assessee without accepting the valuation report submitted during the appellate

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR