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4 results for “disallowance”+ Section 80Mclear

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Mumbai107 Delhi67 Bangalore21 Chennai11 Chandigarh10 Kolkata9 Ahmedabad7 Raipur5 Karnataka5 Pune5 Hyderabad4 Jaipur3 Punjab & Haryana2 SC2 Telangana2 Cochin2 Jodhpur1 Surat1 Orissa1 Indore1

Key Topics

Section 14A14 Section 80I14 Section 143(3)5 Section 115J4 Disallowance4 Addition to Income4 Section 1473 Business Income3 Deduction3 Capital Gains

AGARWAL INDUSTRIES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 812/HYD/2019[2014-15]Status: DisposedITAT Hyderabad22 Mar 2024AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Sunil Kumar Jain, CAFor Respondent: Smt. K. Haritha, CIT(DR) and Smt. Sheetal Sarin, DR

Section 37Section 37(1)

disallowance under section 80M of the Act on the presumption that when the funds available to the assessee were both

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

2

House Property2

ITA 165/HYD/2020[2014-15]Status: DisposedITAT Hyderabad03 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

80M was to be allowed on the dividend income as computed under the Act, i.e., on the net NSL Renewable Power Pvt. Ltd., Hyd. income after deduction of admissible expenses. The Appellate Authority proceeded to hold that Section 80AB places a ceiling on the quantum of deductions in respect of incomes contained in Part-C of Chapter VI-A. Such

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

ITA 166/HYD/2020[2016-17]Status: DisposedITAT Hyderabad03 Sept 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

80M was to be allowed on the dividend income as computed under the Act, i.e., on the net NSL Renewable Power Pvt. Ltd., Hyd. income after deduction of admissible expenses. The Appellate Authority proceeded to hold that Section 80AB places a ceiling on the quantum of deductions in respect of incomes contained in Part-C of Chapter VI-A. Such

ACIT., CIRCLE-16(2), HYDERABAD, HYDERABAD vs. M/S DECCAN CHRONICLE HOLDINGS LIMITED, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 1722/HYD/2014[2007-08]Status: DisposedITAT Hyderabad11 Jul 2018AY 2007-08

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08 Asst. Commissioner Of Income- Vs. Deccan Chronicle Holdings Tax, Circle – 16(2), Hyderabad. Ltd., Hyderabad.

For Appellant: Shri S. Rama RaoFor Respondent: Shri J. Siri Kumar

Section 143(1)Section 143(3)Section 147

disallowances: i) QIB issue expenses Rs. 1,65,53,975/- ii) Debenture issue expenses Rs. 1,84,69,940/- iii) Debenture issue expenses Rs. 2,07,30,684/- iv) Depreciation claimed on machinery Rs. 6,04,02,542/- Deccan Chronicle Holdings Ltd., Hyd. v) Depreciation on Aircraft Rs. 7,77,04,217 3. Aggrieved by the order