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12 results for “disallowance”+ Section 80Iclear

Sorted by relevance

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Key Topics

Section 14729Section 143(3)24Section 80I20Section 14815Section 14A12Section 2637Reassessment7Limitation/Time-bar6Deduction6Reopening of Assessment

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

Section 80I of the Act which the Assessing Officer allowed partially. The assessee filed an appeal against the disallowance. The Commissioner

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

6
Section 43(5)5
Disallowance5
Section 143Section 147Section 148Section 234BSection 32

disallowance of claim of additional depreciation under section 32 (1) (iia) of the Act of Rs.1, 20, 20, 000/-. 4.That the Ld. CIT (A) erred in maintaining Levy of interest under section 234B without VAT invoice special provisions of section 234B applicable in the facts of the case. 2. Ground No. 1 and 2 of appeal relates challenging the initiation

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

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

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

80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

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

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

80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

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

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

80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

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

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

80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

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

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

80I, the revenue cannot be allowed to turn around and contend that the deduction under the said section is not allowable in respect of the assessment years in question". The S.L.P. filed by the Revenue against this judgment stands dismissed in [2004] 266 ITR 4 [St.]. The principle of consistency has been followed by the other High Courts in several

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

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

Section 143(3)Section 14A

disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset, Ld. Counsel for the assessees pointed out that these three appeals by Revenue are not maintainable since they are squarely covered by CBDT’s circular

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

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

Section 143(3)Section 14A

disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset, Ld. Counsel for the assessees pointed out that these three appeals by Revenue are not maintainable since they are squarely covered by CBDT’s circular

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

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

Section 143(3)Section 14A

disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset, Ld. Counsel for the assessees pointed out that these three appeals by Revenue are not maintainable since they are squarely covered by CBDT’s circular

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

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

Section 143(3)Section 14A

disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset, Ld. Counsel for the assessees pointed out that these three appeals by Revenue are not maintainable since they are squarely covered by CBDT’s circular

M/S. KRISHNA SOYA PRODUCTS PVT. LTD,INDORE vs. THE DCIT CIRCLE 1(1), INDORE

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

ITA 496/IND/2015[2009-10]Status: DisposedITAT Indore28 Sept 2017AY 2009-10

Bench: Shri C.M. Garg & Shri O.P.Meena

Section 271(1)Section 271(1)(c)Section 274Section 43(5)

section 43, we further find that the Assessing Officer has treated the business loss claimed by the assessee as speculative loss and simply carry M/s. Krishna Soya Products Pvt.Ltd v DCIT(Appeals-I) ITA No.496/Ind/2015 A.Y. 2009-10 Page 5 of 9 forward it to be set off in future in view of its only change of income from