Search: penalty u/s 271

4 results for “penalty u/s 271”+ Section 270A(8)clear

Sorted by relevance

Key Topics

Section 270A5 Section 143(3)4 Section 144C(5)2 Penalty2 Transfer Pricing2 Reassessment2 Reopening of Assessment2 Disallowance2 Comparables/TP

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 270ASection 270A(9)(a)Section 9

u/s 270A of the Act, the AO had ignored this fact of claim of application towards capital assets and if the same is considered there would be no deficit in the application of funds up to 85% of the gross receipts. It is further observed that the error of claiming depreciation in the application of funds was inadvertently made

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: Disposed

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN