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5 results for “disallowance”+ Section 54Bclear

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Key Topics

Section 54F14Section 54B7Section 143(1)6Section 10A5Section 143(3)4Section 404Disallowance4Exemption4Deduction3Addition to Income

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)

54B or section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB] or Chapter VI-A exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year

3
Section 40A(3)2
Section 133A2

KRISHNA KISHORE REDDY MANYAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4) , HYDERABAD

In the result, the appeal filed by the assessee is partly allowed\nfor statistical purposes in terms of our aforesaid observations

ITA 58/HYD/2020[2008-09]Status: DisposedITAT Hyderabad02 Jun 2025AY 2008-09
Section 143(2)Section 143(3)Section 2(14)Section 548Section 54BSection 54F

54B of the Act filed with the A.O. copies\nof the sale deeds/sale agreements evidencing investments in\nagricultural lands of Rs.1,17,75,000/-. However, the assessee\ndespite sufficient opportunity, failed to place on record any\nevidence of investment made by him towards the purchase or\nconstruction of a residential house in support of his claim for\nexemption raised under

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

disallowed U/s.40A(3) and is added to the total income of the assessee. 14.1 On appeal, the ld.CIT(A) had decided the issue at pages 70 to 74 of the order wherein he observed as under : “The claim of the appellant that the payments have been made by the M/s. DLF group is false and completely unsubstantiated and no confirmation

GUNDALA SARVOTTAM RAO,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD

The appeals of the assessees are dismissed

ITA 1668/HYD/2017[2008-09]Status: DisposedITAT Hyderabad19 Aug 2022AY 2008-09

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / प्रत् यर्थी /

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 133ASection 143(3)Section 54BSection 54F

section 54B of the Act to the tune of Rs. 31,68,790/-. Insofar as the disallowance of agricultural income

GUNDALA MAHENDER,,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD

The appeals of the assessees are dismissed

ITA 1669/HYD/2017[2008-09]Status: DisposedITAT Hyderabad19 Aug 2022AY 2008-09

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / प्रत् यर्थी /

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 133ASection 143(3)Section 54BSection 54F

section 54B of the Act to the tune of Rs. 31,68,790/-. Insofar as the disallowance of agricultural income