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4 results for “disallowance”+ Section 18Aclear

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Key Topics

Section 2636Section 143(3)5Section 43(5)3Section 80I3Section 732Section 432Section 14A2Addition to Income2Disallowance2

CIT V vs. NASA FINELEASE P LTD.

ITA/647/2012HC Delhi06 Sept 2013
Section 260ASection 43Section 43(5)Section 43(5)(d)Section 5Section 73

disallowed. 5. CIT (Appeals) observed that Section 43(5)(d) was operative in the assessment year 2006-07, but the Rule 6 DDA and Rule DDB were notified on 1st July, 2005 and subsequently the two stock exchanges i.e. National Stock Exchange and Bombay Stock Exchange were notified with effect from 25th January, 2006. Hence, the derivative transactions between July

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: Disposed
ITAT Delhi
31 Mar 2022
AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

disallowance of Rs.3,88,42,025/- by rejecting the claim of deduction under section 80IA made by the assessee. 2.1. The Assessee challenged the order of the Ld. CIT(A) who allowed the claim of deduction under section 80IA. On appeal by the Revenue the Tribunal vide ITA.No.1920/Del./2013 order dated 13.01.2016 dismissed the appeal filed by the Revenue

BAJAJ RESOURCE LTD.,JAIPUR vs. PR.CIT- 2, NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 2838/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Aug 2018AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2013-14] M/S Bajaj Resources Ltd Vs. The Pr.C.I.T M/S Mgb & Co. Llp, J 16, New Delhi Lal Kothi Yojna, Sahakar Marg Behind Ioc Petrol Pump, Jaipur Pan : Aaacd 8001 D [Appellant] [Respondent] Date Of Hearing : 27.08.2018 Date Of Pronouncement : 29.08.2018 Assessee By : Shri Sandeep Jhanwar, Ca Revenue By : Shri Aparna Karan, Cit-Dr

For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Shri Aparna Karan, CIT-DR
Section 10Section 115JSection 143(3)Section 14ASection 18ASection 263

18A of the Act r.w.r 8D of the Rules. In its reply, the assessee specifically mentioned the replies filed during the course of assessment proceedings in relation to the exempt income vis a vis the provisions of section 14A r.w.r 8D of the Rules. 8. After considering the submissions of the assessee and drawing support from the findings given

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

ITA 2758/DEL/2015[2007-08]Status: DisposedITAT Delhi07 May 2025AY 2007-08

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)

18A shall be granted refund of the tax [(excluding additional tax)] paid on purchase of taxable goods so manufactured; - Subject to the provisions of section 11, the eligible unit shall- (i) not claim tax credit of the amount equivalent to the amount of refund granted under clause (a) of this sub- rule; (ii) claim tax credit of additional tax paid