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471 results for “disallowance”+ Section 35(1)(ii)clear

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Key Topics

Section 143(3)106Addition to Income63Section 6859Section 26356Disallowance52Section 14732Section 143(2)32Section 153A30Section 14A22Section 143(1)

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

Showing 1–20 of 471 · Page 1 of 24

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Deduction14
Depreciation12

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

II, Indore. I.T.A.No.24/Ind/2019 Revenue 2015-16 Cross Appeal Since these appeals are related to the same assessee; argued by same representatives and involve certain issues of common nature; they were heard together at the request of parties and are being disposed of by this common order for the sake of convenience and clarity. 2. Heard the learned Representatives

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

35 of the Adhiniyam provides for establishment of the Vishwavidyalaya fund and the income from all the sources earned by the assessee university goes into Vishwavidyalaya fund. He further 6 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. contended that as per section 36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee

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

35 of the Adhiniyam provides for establishment of the Vishwavidyalaya fund and the income from all the sources earned by the assessee university goes into Vishwavidyalaya fund. He further 6 M/s.Rajiv Gandhi Proudyogiki Vishwavidyalaya,Bhopal. contended that as per section 36 of the Adhiniyam provides the objects to which the Vishwavidyalaya fund may be applied. He contended that the assessee

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

35 Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. clearly discernable from the assessment order and also categorically stated by the Learned CIT(A) in her order. 3. It is submitted that all these assessees are carrying on different business activities and the additional incomes were generated during the course of the respective business activities only. The assessee also explained

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

35 Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. clearly discernable from the assessment order and also categorically stated by the Learned CIT(A) in her order. 3. It is submitted that all these assessees are carrying on different business activities and the additional incomes were generated during the course of the respective business activities only. The assessee also explained

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

35 Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. clearly discernable from the assessment order and also categorically stated by the Learned CIT(A) in her order. 3. It is submitted that all these assessees are carrying on different business activities and the additional incomes were generated during the course of the respective business activities only. The assessee also explained

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

35, 82, M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y.:07-08 Page 3 of 34 306/-. The original assessment under section 143 (3) was completed vide order dated 30-10-2009 determining total income at Rs. 8, 76, 15, 740/-. Subsequently the case was reopened under section 147 by issuing notice under section 148 on 29-09-2011, after

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

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

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 30.12.2019 and circumvented the intention of legislature towards deduction u/s 80-IC of the Act, by misinterpreting the plane and lucid meaning of section 80-IC of the Act and allowing deduction

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 30.12.2019 and circumvented the intention of legislature towards deduction u/s 80-IC of the Act, by misinterpreting the plane and lucid meaning of section 80-IC of the Act and allowing deduction

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 30.12.2019 and circumvented the intention of legislature towards deduction u/s 80-IC of the Act, by misinterpreting the plane and lucid meaning of section 80-IC of the Act and allowing deduction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 30.12.2019 and circumvented the intention of legislature towards deduction u/s 80-IC of the Act, by misinterpreting the plane and lucid meaning of section 80-IC of the Act and allowing deduction