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11 results for “disallowance”+ Section 145Aclear

Sorted by relevance

Mumbai314Ahmedabad91Delhi86Cochin62Kolkata45Bangalore38Chennai34Chandigarh29Hyderabad18Jaipur11Indore11Surat10Cuttack7Raipur7Lucknow5Pune4Karnataka2Rajkot1Patna1Nagpur1Agra1Panaji1Kerala1Ranchi1

Key Topics

Section 143(3)16Section 145A16Section 43B14Section 14A13Addition to Income11Disallowance9Section 1486Section 36(1)(iii)6Section 376Section 143(2)

MANSA BUILDERS AND DEVELOPERS,BHOPAL vs. THE INCOME TAX OFFICER, 5(3), BHOPAL, BHOPAL

Appeal is allowed

ITA 433/IND/2023[2016-17]Status: DisposedITAT Indore24 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Mansa Builders & Income-Tax Officer, Developers, 5(3), 1, Bhopal C/O Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aatfm5948C Assessee By Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 24.06.2024

Section 139(1)Section 143(3)Section 145ASection 43B

disallows a claim of deduction, is not applicable. (ii) The provisions of section 145A which mandates ‘inclusive method’ and rejects

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

5
Deduction5
Reassessment2
ITA 156/IND/2024[2017-18]Status: DisposedITAT Indore29 Aug 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 139(1)Section 143(1)Section 145ASection 40Section 43B

section 145A and thereafter held that the disallowance is attracted. Therefore, he prayed to uphold the disallowance made by AO. Page

THE DCIT, 1(1), INDORE vs. M/S. BRIDGESTONE INDIA PVT. LTD., DHAR

In the result, Both the Appeals of the Revenue in ITA No

ITA 1311/IND/2016[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)Section 2Section 36(1)(ii)Section 36(1)(iii)Section 37

disallowed the claim holding that the amount of Rs.1,93,48,000/- did not constitute interest allowable u/s 36(1)(iii) and was not allowable u/s 37 as it was in the nature of capital expenditure. The appellant has contended that the amount was allowable u/s 36(1)(ii) in view of the definition of interest

THE DCIT, 1(1), INDORE vs. M/S. BRIDGESTONE INDIA PVT. LTD., DHAR

In the result, Both the Appeals of the Revenue in ITA No

ITA 1539/IND/2016[2011-12]Status: DisposedITAT Indore31 Jan 2018AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)Section 2Section 36(1)(ii)Section 36(1)(iii)Section 37

disallowed the claim holding that the amount of Rs.1,93,48,000/- did not constitute interest allowable u/s 36(1)(iii) and was not allowable u/s 37 as it was in the nature of capital expenditure. The appellant has contended that the amount was allowable u/s 36(1)(ii) in view of the definition of interest

THE DCIT, 1(1), INDORE vs. M/S. MITTAL CORPORATION LTD., PITHAMPUR

In the result, both the appeals of the revenue stand

ITA 480/IND/2013[2008-09]Status: DisposedITAT Indore27 Jun 2018AY 2008-09

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 143(2)Section 143(3)Section 145ASection 36(1)(iii)Section 40A

section 145A, the same should have been applied to all the items of trading account such as opening stock, purchases, sales and closing stock, without doing so the correct profits for any year cannot be ascertained by simply increasing the valuation of the DCIT vs. M/s Mittal Corporation ITA Nos.480 660/Ind/2013 closing stock. It is also settled that the profitability

THE DCIT, 1(1), INDORE vs. M/S MITTAL CORP. LTD., MUMBAI

In the result, both the appeals of the revenue stand

ITA 660/IND/2013[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 143(2)Section 143(3)Section 145ASection 36(1)(iii)Section 40A

section 145A, the same should have been applied to all the items of trading account such as opening stock, purchases, sales and closing stock, without doing so the correct profits for any year cannot be ascertained by simply increasing the valuation of the DCIT vs. M/s Mittal Corporation ITA Nos.480 660/Ind/2013 closing stock. It is also settled that the profitability

M/S. SAHANI TRADING CO.,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal filed by the assessee is partly

ITA 41/IND/2017[2007-08]Status: DisposedITAT Indore08 May 2019AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 142(1)Section 143(3)Section 145ASection 250Section 250(4)

section 145A of the Act included VAT @ [ITA 41/Ind/2017] [M/s. Sahani Trading Co., Indore] 4% in the closing stock and made addition of Rs.9,57,695/- in the return of income. The A.O. thus, assessed income at Rs.20,95,665/- against the total income as per return of Rs.11,37,970/-. Aggrieved against this order, the assessee preferred an appeal

THE ACIT, 3(1), BHOPAL vs. M/S. NARMADA TRANSMISSION PVT. LTD., BHOPAL

In the result, the appeal of the revenue is dismissed

ITA 215/IND/2015[2007-08]Status: DisposedITAT Indore31 May 2018AY 2007-08

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Blea.Y. 2007-08

Section 143(2)Section 143(3)Section 145ASection 147Section 148

section 145A and has not included excise duty and other taxes while valuing the closing stock. Further we find that the learned Commissioner of Income Tax (Appeals) partly allowed the assessee’s appeal by deleting the addition to the extent of Rs. 13,39,295/- as against Rs. 15,57,867/- made by the A.O. observing as under :- “4.2 Appellant

ACIT-1(1), INDORE, INDORE vs. BRIDGESTONE INDIA PRIVATE LIMITED, PUNE

Appeal are ALLOWED”

ITA 307/IND/2024[2013-14]Status: DisposedITAT Indore18 Feb 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyaniassessment Year: 2013-14 Acit 1(1), Bridgestone India Private Indore Limited, Plot No. A-43, बनाम/ Phase Ii, M.I.D.C Chakan, Vs. S.O Chakan, Pune (Revenue/Appellant) (Assessee/Respondent) Pan: Aabcb2304E Assessee By Shri Kaustubh Fadnis & Manoj Fadnis, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 17.02.2025 Date Of Pronouncement 28.02.2025

Section 143(2)Section 143(3)Section 144Section 145ASection 14A

disallowance made under section 144 made by AO without appreciating the facts and evidences mentioned in the assessment order by the ΛΟ”. 2. The background facts leading to this appeal are such that the assessee-company is engaged in the business of tyres and allied products. For AY 2013-14, the assessee filed original return declaring a loss

RAJRATAN GLOBAL WIRES LTD. ,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1), INDORE, INDORE

In the result Ground No.1 of the assessee’s appeal is allowed

ITA 589/IND/2017[2013-14]Status: DisposedITAT Indore18 Oct 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(2)Section 143(3)Section 145ASection 14A

disallowance u/s 14A at Rs.11,26,875/-. Ld.A.O also made an addition towards valuation of closing stock by invoking the provisions of section 145A

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

ITA 53/IND/2023[2009-10]Status: DisposedITAT Indore25 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

Section 143(3)Section 148Section 44A

145A except for the service tax, sales tax and excise tax effect is given. The Ld. AR has submitted that earlier the assesse company was making the provision of slow/non-moving obsolete inventory based on the age of inventory whereas for the year under consideration the company has moved to a more stringent method of making a provision based