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743 results for “disallowance”+ Disallowanceclear

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Key Topics

Section 10(38)81Section 6880Section 143(3)79Addition to Income79Disallowance44Section 26333Long Term Capital Gains33Section 1027Exemption23Section 143(2)

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

ITA 297/IND/2023[2014-15]Status: DisposedITAT Indore08 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

disallowance of Rs. 6,27,157/- u/s 14A are neither justified nor lawful and therefore the said disallowance

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Showing 1–20 of 743 · Page 1 of 38

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22
Deduction22
Penny Stock16

Appeal is partly allowed for statistical

ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

disallowance of Rs. 6,27,157/- u/s 14A are neither justified nor lawful and therefore the said disallowance

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

ITA 946/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

ITA 952/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

ITA 953/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

ITA 945/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

disallowance of Rs. 4,090/- out of Manufacturing expenses are neither justified nor lawful and therefore that said disallowance

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

disallowance of Rs. 4,090/- out of Manufacturing expenses are neither justified nor lawful and therefore that said disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

ITA 58/IND/2024[2017-18]Status: DisposedITAT Indore08 May 2025AY 2017-18
Section 143(2)Section 143(3)Section 14ASection 14A(2)

disallowance of Rs.3 Lacs, no\nfurther disallowance was called for.\n35. In order to disallow this expense

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 7/IND/2023[2010-11]Status: DisposedITAT Indore31 Jul 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

disallowance u/s 40(a)(ia) of the Act. Ld. CIT(A) has upheld the disallowance made by the AO. 32. Before

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

ITA 11/IND/2023[22015-16]Status: DisposedITAT Indore31 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

disallowance u/s 40(a)(ia) of the Act. Ld. CIT(A) has upheld the disallowance made by the AO. 32. Before

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 9/IND/2023[22013-14]Status: DisposedITAT Indore31 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

disallowance u/s 40(a)(ia) of the Act. Ld. CIT(A) has upheld the disallowance made by the AO. 32. Before