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15 results for “section 68”+ Section 36(1)(viia)clear

Sorted by relevance

Mumbai112 Delhi66 Bangalore53 Chennai40 Kolkata16 Cochin15 Cuttack15 Jaipur13 Chandigarh13 Hyderabad12 Pune8 Visakhapatnam5 Nagpur5 Ahmedabad2 Amritsar2 Patna2 SC2 Indore1 Telangana1 Guwahati1 Allahabad1 Lucknow1 Karnataka1

Key Topics

Section 801A63 Deduction15 Addition to Income15 Disallowance14 Section 14712 Section 3612 Section 4012 Section 80P(2)(a)12 Section 153A7 Section 80

BAITARANI GRAMYA BANK,BHUBANESWAR vs. ACIT, BALASORE

In the result, appeal is partly allowed

ITA 318/CTK/2013[2008-09]Status: DisposedITAT Cuttack24 Aug 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 36(1)(vii)Section 36(1)(viia)

68,13,000/- which includes Rs.16,50,000/- was in accordance with the provisions of section 36(1)(viia

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

ITA 301/CTK/2024[2017-18]Status: Disposed

7

ITAT Cuttack

24 Oct 2024

AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

For Appellant: Shri S.K.Agrawalla, CA walla, CAFor Respondent: Shri Sanjay Kumar, CIT

Section 4

68,314/- only and not Rs. 53,48,75,077/- or Rs. 49,76,91,623/-. 3.5 In view of the above facts it is prayed before the Hon’ble Bench that there have been inconsistencies in the submissions made by the appellant before this Hon’ble Bench and those made before the Ld. CIT(A). It is settled principle

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 391/CTK/2015[2011-12]Status: DisposedITAT Cuttack12 Jul 2017AY 2011-12

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 396/CTK/2015[2011-12]Status: DisposedITAT Cuttack12 Jul 2017AY 2011-12

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 389/CTK/2015[2007-08]Status: DisposedITAT Cuttack12 Jul 2017AY 2007-08

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 390/CTK/2015[2010-11]Status: DisposedITAT Cuttack12 Jul 2017AY 2010-11

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 395/CTK/2015[2010-11]Status: DisposedITAT Cuttack12 Jul 2017AY 2010-11

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 394/CTK/2015[2007-08]Status: DisposedITAT Cuttack12 Jul 2017AY 2007-08

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

viia) to the extent of Rs.2,05,68,454/-, whereas the AO has allowed the claim of only Rs.29,79,475/- and the balance amount has been added to the income of the assessee. Ld. CIT(A) considered the provisions made against the bad and doubtful debts found that the AO has wrongly calculated the claim and deduction

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed