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7 results for “disallowance”+ Section 142Aclear

Sorted by relevance

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Key Topics

Section 14A11Depreciation5Section 56(2)(viia)4Section 562Section 472Section 143(2)2Disallowance2Addition to Income2

THERMODYNE DYNAMICS PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD -17(3), HYDERABAD

ITA 500/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

Bench: Us :

For Appellant: Shri Pawan KumarFor Respondent: Shri B. Balakrishna -CIT-
Section 11USection 143(2)Section 143(3)Section 14ASection 234BSection 56

disallowance u/s 56(2)(viia) of the Act was called for in the case of the assessee company. 21. Apropos the claim of the Ld. AR that as the assessee company had entered into an “agreement”, dated 18.02.2010 for subscription of shares of the aforementioned company, viz. M/s. Kineta Metals and Minerals Limited (supra) which was before the insertion

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

section 147 / 148 of the Act, the coordinate Bench had held as under : “22. Coming back to our point we have to examine whether protective assessment/addition is possible under section 147 in respect of the same person and for the same period. When a regular assessment is made and later on it comes to the notice of the Assessing Officer

ACIT, CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

ITA 654/HYD/2023[2017-18]Status: DisposedITAT Hyderabad16 May 2025AY 2017-18
For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

disallowance under Section 14A and subscription revenue.", "result": "Partly Allowed", "sections": [ "147", "148", "143(3)", "32(1)(ii)", "9A", "9B", "142A

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

ITA 665/HYD/2023[2018-19]Status: DisposedITAT Hyderabad16 May 2025AY 2018-19
For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

disallowance for further examination by the AO.", "result": "Partly Allowed", "sections": [ "147", "148", "143(3)", "32(1)(ii)", "9A", "9B", "142A

MANJU DUDALA,HYDERABAD. vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD.

In the result, appeal ITA

ITA 665/HYD/2024[2017-18]Status: DisposedITAT Hyderabad08 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

section 142A of the Act and after considering relevant valuation report submitted by the valuer, the Assessing Officer has allowed the claim of depreciation of non-compete fee. In this regard, he has submitted relevant observations of the Tribunal and also the consequential assessment order passed by the Assessing Officer for the assessment year 2008-2009 dated 19.05.2023 where

ACIT., CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

ITA 648/HYD/2024[2020-21]Status: DisposedITAT Hyderabad16 May 2025AY 2020-21
For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

section 142A of the Act and after considering\nrelevant valuation report submitted by the valuer, the\nAssessing Officer has allowed the claim of depreciation of\nnon-compete fee. In this regard, he has submitted relevant\nobservations of the Tribunal and also the consequential\nassessment order passed by the Assessing Officer for the\n assessment year 2008-2009 dated 19.05.2023 where

EENADU TELEVISION PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

ITA 563/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad16 May 2025AY 2020-2021
For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

section 142A of the Act and after considering\nrelevant valuation report submitted by the valuer, the\nAssessing Officer has allowed the claim of depreciation of\nnon-compete fee. In this regard, he has submitted relevant\nobservations of the Tribunal and also the consequential\nassessment order passed by the Assessing Officer for the\n assessment year 2008-2009 dated 19.05.2023 where