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14 results for “disallowance”+ Section 11Aclear

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Mumbai62 Delhi45 Kolkata31 Bangalore19 Ahmedabad16 Hyderabad14 Lucknow11 Chennai8 Amritsar8 SC8 Indore6 Jaipur4 Dehradun4 Pune4 Nagpur4 Cuttack3 Karnataka3 Visakhapatnam3 A.K. SIKRI ROHINTON FALI NARIMAN2 Calcutta2 Jodhpur2 Jabalpur1 Cochin1 Surat1 Telangana1 Chandigarh1

Key Topics

Section 80I18 Section 80l15 Section 143(3)14 Deduction8 Section 143(1)6 Section 10A5 Exemption5 Permanent Establishment5 Double Taxation/DTAA5

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

ITA 466/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Us:

For Appellant: Shri Aashik Shah, C.AFor Respondent: Ms. U. Mini Chandran

Section 143(3)Section 144Section 80Section 801BSection 80J

disallowance of the assessee's claim for deduction under Section 80IB(11A) of the Act, on the said basis could

RIDHI AGRO COLD CARE, HYDERABAD,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(2), HYDERABAD

In the result, all the appeals under consideration are dismissed

Addition to Income4

ITA 1922/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Rohit Mujumdar

Section 11ASection 143(3)Section 80ISection 80l

disallowance of deduction u/s 80IB(11A) of the Act. To dispose of these appeals, we refer to the facts from AY 2012-13 being ITA No. 1618/Hyd/2016 and the decision taken in this AY mutatis mutandis shall apply to other appeals. 3. Brief facts of the case are that the assessee a partnership firm carrying on the business of cold

RIDHI AGRO COLD CARE,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(2), HYDERABAD

In the result, all the appeals under consideration are dismissed

ITA 340/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Rohit Mujumdar

Section 11ASection 143(3)Section 80ISection 80l

disallowance of deduction u/s 80IB(11A) of the Act. To dispose of these appeals, we refer to the facts from AY 2012-13 being ITA No. 1618/Hyd/2016 and the decision taken in this AY mutatis mutandis shall apply to other appeals. 3. Brief facts of the case are that the assessee a partnership firm carrying on the business of cold

RIDHI AGRO COLD CARE, HYDERABAD,HYDERABAD vs. ITO, WARD-11(2), HYDERABAD, HYDERABAD

In the result, all the appeals under consideration are dismissed

ITA 1618/HYD/2016[2012-13]Status: DisposedITAT Hyderabad24 Aug 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Rohit Mujumdar

Section 11ASection 143(3)Section 80ISection 80l

disallowance of deduction u/s 80IB(11A) of the Act. To dispose of these appeals, we refer to the facts from AY 2012-13 being ITA No. 1618/Hyd/2016 and the decision taken in this AY mutatis mutandis shall apply to other appeals. 3. Brief facts of the case are that the assessee a partnership firm carrying on the business of cold

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 652/HYD/2018[2015-16]Status: DisposedITAT Hyderabad12 May 2021AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey

Section 133ASection 143(3)Section 251(1)(a)Section 80l

section 80lB (11A) to disallow the claim of deduction u/s 80lB (11A) of the IT Act. 8. The learned Commissioner

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 651/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 May 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey

Section 133ASection 143(3)Section 251(1)(a)Section 80l

section 80lB (11A) to disallow the claim of deduction u/s 80lB (11A) of the IT Act. 8. The learned Commissioner

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 650/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 May 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey

Section 133ASection 143(3)Section 251(1)(a)Section 80l

section 80lB (11A) to disallow the claim of deduction u/s 80lB (11A) of the IT Act. 8. The learned Commissioner

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 10ASection 139(1)Section 143(1)

11a[a Hindu undivided family, who is a resident other than not ordinarily resident, or a firm, other than limited liability partnership firm, which is a resident] deriving 12["income under the head Profits or gains of business or profession" and such income is computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE

RAVI RISHI EDUCATIONAL SOCIETY ,HYDERABAD vs. ACIT CENTRAL CIRCLE-2 (4), HYDERABAD

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

ITA 146/HYD/2022[2017-18]Status: PendingITAT Hyderabad19 Jul 2022AY 2017-18

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Esthen N Hangal, DR

Section 11Section 12ASection 132Section 143(3)Section 153A

11A of the I.T, Act. 14. He submitted that the Assessing Officer in the instant case had made addition of Rs.21,19,21,411/- on the ground that the assessee failed to apply 85% of its receipts towards charitable purposes as mandated by section 11 of the I.T. Act and exemption granted u/s 11 was denied. The learned

CATTERPILLAR MINING EUROPE GMBH-INDIA PROJECT OFFICE, KARIMNAGAR,KARIMNAGAR vs. DCIT-1, INTERNATIONAL TAXATION, HYDERABAD, HYDERABAD

Appeals are partly allowed

ITA 483/HYD/2015[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)

11A Mines of SCCL, DGMS approval for the mining method would be obtained by the SCCL and scientific investigation (scientific site investigation and obtaining DGMS approval) to be carried out for securing DGMS 12 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. approval would be part of a separate contract to be awarded by SCCL and that the results of scientific

CSATERRPILLAR GLOBAL MINING EUROPE GMBH,GODAVARIKHANI vs. DEPUTY COMMISSIONER OF INCOME TAX-I (INTERNATIONAL TAXATION), HYDERABAD

Appeals are partly allowed

ITA 2072/HYD/2017[2014-15]Status: DisposedITAT Hyderabad17 Mar 2022AY 2014-15

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)

11A Mines of SCCL, DGMS approval for the mining method would be obtained by the SCCL and scientific investigation (scientific site investigation and obtaining DGMS approval) to be carried out for securing DGMS 12 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. approval would be part of a separate contract to be awarded by SCCL and that the results of scientific

CATERPILLAR GLOBAL MINING EUROPE GMBH,PEDDAPALLI vs. ASST. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-1, HYDERABAD

Appeals are partly allowed

ITA 1127/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Mar 2022AY 2016-17

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)

11A Mines of SCCL, DGMS approval for the mining method would be obtained by the SCCL and scientific investigation (scientific site investigation and obtaining DGMS approval) to be carried out for securing DGMS 12 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. approval would be part of a separate contract to be awarded by SCCL and that the results of scientific

CATERPILLAR GLOBAL MINING EUROPE GMBH,PEDDAPALLI vs. ASSISTANT OF INCOME TAX -1,INTERNATIONAL TAXATION ,HYDERABAD, HYDERABAD

Appeals are partly allowed

ITA 116/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Mar 2022AY 2017-18

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)

11A Mines of SCCL, DGMS approval for the mining method would be obtained by the SCCL and scientific investigation (scientific site investigation and obtaining DGMS approval) to be carried out for securing DGMS 12 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. approval would be part of a separate contract to be awarded by SCCL and that the results of scientific

CATERPILLAR GLOBAL MINING EUROPE GMBH-INDIA PROJECT OFFICE,KARIMNAGAR vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATION TAXATION-1), HYDERABAD

Appeals are partly allowed

ITA 610/HYD/2014[2010-11]Status: DisposedITAT Hyderabad17 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)

11A Mines of SCCL, DGMS approval for the mining method would be obtained by the SCCL and scientific investigation (scientific site investigation and obtaining DGMS approval) to be carried out for securing DGMS 12 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. approval would be part of a separate contract to be awarded by SCCL and that the results of scientific