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931 results for “disallowance”+ Section 13(1)clear

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Key Topics

Section 143(3)99Section 6885Section 10(38)81Addition to Income76Disallowance43Section 26336Long Term Capital Gains35Section 143(2)26Exemption23

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Showing 1–20 of 931 · Page 1 of 47

...
Deduction22
Section 80I19
Section 1118
ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section 13(1

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

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

13. Having apprised this, Ld. AR made a vehement submission on merit of the issue. He submitted that the present issue calls for interpretation of main body of section 43(1) and Explanation 10 thereto, which reads as under: “43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means the actual

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

section 143(1)(a) by means of disallowance made for late deposit of employees' share to relevant funds beyond date prescribed under respective Acts was proper. 6.4 In view of the above observations respectfully following the decision of the Honourable Supreme Court in the case of Checkmate Services Private Ltd supra and Harrisons Malayalam Ltd supra and in the light

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

disallowance/ addition of Rs. 1,13,146/- on account of employees’ contributions received by assessee towards Provident Fund or Employees State Insurance Fund (PF/ESI) by way of deduction from salaries but not paid to relevant funds upto the due dates prescribed under PF/ESI laws, made by AO in the intimation passed u/s 143(1) by resorting to the provisions

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Section 143(1)Section 143(1)(a)Section 143(3)Section 50C

13,460/- inclusive of taxable capital gain of Rs. 27,85,291/- from sale of an immovable property. The AO processed assessee’s return u/s 143(1) after assessing total income at Rs. 70,93,460/- inclusive of taxable capital gain of Rs. 61,65,291/-. In effect, the AO made an addition/upward adjustment

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

13-08-2021, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 187/Ind/2021 A.Y. 2019-2020 Page No 2 Kwality Motel Shiraz vs. Asst. Director of Income Tax “1. On the facts and circumstances of the case National Faceless Appeal Centre [NFAC

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

1 and 3 of sub-section (2) of section 271AAA of the Act and that the assessee has admitted the undisclosed income in the statement recorded u/s 132(4) of the Act during the course of search and has also paid taxes together with interest, if any, in respect of the undisclosed income. The bone of contention revolves round

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

1 and 3 of sub-section (2) of section 271AAA of the Act and that the assessee has admitted the undisclosed income in the statement recorded u/s 132(4) of the Act during the course of search and has also paid taxes together with interest, if any, in respect of the undisclosed income. The bone of contention revolves round

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

1 and 3 of sub-section (2) of section 271AAA of the Act and that the assessee has admitted the undisclosed income in the statement recorded u/s 132(4) of the Act during the course of search and has also paid taxes together with interest, if any, in respect of the undisclosed income. The bone of contention revolves round

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

ITA 171/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Under Section 139(1).

For Appellant: Shri Ashish Goyal &For Respondent: Shri Ashish Porwal, Sr. D.R
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

section 143(1) of the Act was passed on 18-04-2020. The income was assessed at ₹ 14,13,310/- in the said intimation by making disallowance

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 325/IND/2018[15-16]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

Section 143 (1) (a) of the Act, would lead to arbitrary and unreasonable intimations being issued leading to chaos. 13. In the present facts, it is undisputed that the decision of Gujarat High Court was referred to in the computation of income. Thus, the Assessing Officer could not have disallowed

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

ITA 324/IND/2018[14-15]Status: DisposedITAT Indore29 May 2018

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

Section 10Section 139Section 143(1)Section 35

Section 143 (1) (a) of the Act, would lead to arbitrary and unreasonable intimations being issued leading to chaos. 13. In the present facts, it is undisputed that the decision of Gujarat High Court was referred to in the computation of income. Thus, the Assessing Officer could not have disallowed