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3 results for “disallowance”+ Section 2(47)(v)clear

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Key Topics

Section 54B7Section 143(1)5Section 139(1)3Deduction3Section 902Section 402

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

47,36,790/- and claimed relief under Section 90/ 90A of the Act on account of foreign tax credit of Rs. 5,72,956/-. The said revised return was also processed by the Learned CPC under Section 143(1) of the Act on 21-04-2021 accepting the returned income. However, the Learned CPC did not give the relief

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

ITA 241/DDN/2025[2021-22]Status: DisposedITAT Dehradun11 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

Section 19Section 194CSection 194JSection 250Section 40

section of TDS has been put to rest by the Hon’ble jurisdictional Uttarakhand HC vide its order in the case of CIT v. Samsung Heavy Industries Company Limited(supra). Therefore, respectfully following the judicial ratio laid down by the jurisdictional High Court, disallowance of Rs.4,47,53,145/- is deleted. The ground of appeal is allowed in favor

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

v. Officer-in-Charge (Court of Wards) [1976] 105 ITR 133 (SC), SC), which holds that the onus to prove the character and use of land as agricultural lies upon the assessee. We find merit in this submission. The CIT(A) has not discussed or applied this principle while granting relief. Rather, he placed complete reliance on the co-owner