Search: disallowance

2 results for “disallowance”+ Section 80P(2)clear

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Section 80P9 Section 1548 Section 250(5)4 Section 139(1)3 Section 142(1)3 Section 143(1)3 Section 234A2 Section 143(2)2 Deduction2 Addition to Income

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 121/DDN/2024[2019-20]Status: DisposedITAT Dehradun07 May 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 154Section 250(5)Section 80PSection 80P(2)(a)

disallowed claim of deduction u/s 8OP(2) claimed by assessee in its return. The deductions u/s 80P(2) as prescribed in the Income Tax Act is not automatic and for claiming such deductions, the assessee has to fulfil certain conditions mentioned therein. In order to decide whether assessee's income qualifies for deduction u/s 80P(2), certain verifications and enquiries

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

BHANIYAWALA KISAAN SEWA SAHKARI SAMITI LIMITED,DEHARADUN vs. THE INCOME TAX OFFICER, WARD-1(1)(2), DEHRADUN