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2 results for “disallowance”+ Section 194A(3)(iii)clear

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Key Topics

Section 80P(2)(d)4Section 143(1)4Section 143(3)2Section 253(5)2

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

iii) Hon’ble Madras High Court – Thorapadi Urban Co-op Credit Society Ltd. Vs. ITO (2023) 156 taxmann.com 419 (Madras) (iv) ITAT, Indore – Indore Sahakari Dugdh Sangh Maryadit Dairy Compound Vs. ACIT/ITO – ITA No. 293 & 294/Ind/2024, order dated 17.09.2024. (v) ITAT, Mumbai – Pathare Prabhu Co-operative Housing Society Ltd. Vs. ITO (2023) 153 taxmann.com 714 (Mum – Trib.) (vi) ITAT, Mumbai

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

ITA 157/IND/2023[2020-21]Status: DisposedITAT Indore24 Jul 2025AY 2020-21
Section 143(1)Section 234BSection 37

iii)\n13\n53610542\nRaisen Marketing Private Ltd.\nITA No. 157/Ind/2023 – AY 2020-21\n5. Referring to above documents, Ld. AR pointed out that the assessee\nhas, before filing return of income, voluntarily made an addition of Rs.\n45,63,142/- under the caption “Add: Depreciation disallowed\" and\ndeduction of Rs.27,81,725/- under the caption “Less: Allowed Depreciation”.\nThe