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11 results for “disallowance”+ Section 11Aclear

Sorted by relevance

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Key Topics

Section 80I50Section 14733Section 143(3)28Section 14814Deduction11Reassessment7Reopening of Assessment7Section 106Disallowance5Limitation/Time-bar

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

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

Section 143(3)Section 147Section 148Section 80I

disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

5
Section 143(2)3
Section 112
ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

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

Section 143(3)Section 147Section 148Section 80I

disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

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

Section 143(3)Section 147Section 148Section 80I

disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

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

Section 143(3)Section 147Section 148Section 80I

disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

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

Section 143(3)Section 147Section 148Section 80I

disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening

THE ITO, - 2, ITARSI vs. M/S. MANISH KUMAR RAKESH KUMAR, HOSHAGABAD

In the result appeal of the Revenue is dismissed

ITA 128/IND/2015[2005-06]Status: DisposedITAT Indore13 Apr 2021AY 2005-06

Bench: Hon’Ble Madhumita Royassessment Year 2005-06

Section 143Section 143(3)Section 147Section 148Section 80I

disallowing the appellant’s claim of deduction under section 80IB(11A) of the Act which was in turn deleted Manish

M/S RADHESHYAM WAREHOUSE AND INFRASTRUCTURE,INDORE vs. INCOME TAX OFFICER 4 (5), INDORE

Appeal is dismissed

ITA 682/IND/2017[2013-14]Status: DisposedITAT Indore30 Oct 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

section 80IA(11A) are satisfied and the deduction should have been allowed. 4. The Ld. CIT(A) has erred in disallowing

M/S RADHESHYAM WAREHOUSE AND INFRASTRUCTURE,INDORE vs. INCOME TAX OFFICER 4 (1), INDORE

Appeal is dismissed

ITA 681/IND/2017[2012-13]Status: DisposedITAT Indore30 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

section 80IA(11A) are satisfied and the deduction should have been allowed. 4. The Ld. CIT(A) has erred in disallowing

M/S RADHESHYAM WAREHOUSE AND INFRASTRUCTURE,INDORE vs. INCOME TAX OFFICER 4 (1), INDORE

Appeal is dismissed

ITA 683/IND/2017[2014-15]Status: DisposedITAT Indore30 Oct 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

section 80IA(11A) are satisfied and the deduction should have been allowed. 4. The Ld. CIT(A) has erred in disallowing

M/S. GANPAT PANNALAL,HARDA vs. ITO-1 HARDA, HARDA

Appeal is allowed

ITA 756/IND/2019[2007-08]Status: DisposedITAT Indore18 May 2020AY 2007-08

Bench: Shri Kul Bharatassessment Year: 2007-08

Section 143(3)Section 147Section 148Section 234BSection 271(1)(c)Section 40Section 80Section 80I

disallowance of Rs. 2,80,304/- made by the AO out of deduction claimed u/s 80(IB)(1l) of the Act without considering the explanation offered by the appellant and without considering the fact that as per the supplementary deed no remuneration is to be given to the partners. 3.That on the facts and in the circumstances of the case

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

disallowance of deduction u/s 10(23C)(iiiad) of the Income-tax Act, 1961. 3. Briefly stated, the facts of the case are that the assessee society is an educational institution registered under the M.P. Society Registrikaran Adhiniyam, 1973. It is also registered u/s 12A of the Income-tax Act, 1961, vide CIT Bhopal order dated 31.12.2003 w.e.f