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2 results for “disallowance”+ Section 80Dclear

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Key Topics

Section 69B4Section 80C3Section 682Section 115B2Deduction2

ASHOK KUMAR MOONAT,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX (CENTRAL-3), INDORE, INDORE

ITA 715/IND/2025[2018-19]Status: DisposedITAT Indore06 Feb 2026AY 2018-19
Section 115BSection 133ASection 143(2)Section 28Section 68Section 69BSection 80C

disallowing set-off of losses and deductions. The CIT(A) granted relief on losses and deductions but upheld the AO's view on excess stock.", "held": "The Tribunal held that the excess stock was an integral part of the business income and not an unexplained investment. The provisions of Section 69B were not applicable as the excess stock

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

ITA 167/IND/2022[2012-13]Status: DisposedITAT Indore17 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

Section 143(3)Section 36(1)(iii)Section 80CSection 80DSection 80G

disallowed interest expenses of Rs. 44,32,883/- u/s 36(1)(iii) of I.T. Act and added to the total income of the assessee. (ii) That the ld. ACIT has withdrawn deduction of Rs. 1,00,000/- u/s 80C, Rs. 4,546/- u/s 80D, Rs. 2,500/- u/s 80G. Page 1 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year