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3 results for “disallowance”+ Section 255(4)clear

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Key Topics

Section 2639Section 43B6Section 234A4Addition to Income3

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

255 (Del) had, after considering\nboth the decisions of the Hon'ble Supreme Court rendered in the case of Tuticorin\nAlkali Chemicals and Fertilizers Limited and Bokaro Steel Limited, concluded that the\ninterest earned during the period of pre-commencement of business out of funds\navailable for setting up project, would be of capital nature and cannot be assessed\nunder

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur
19 Sept 2025
AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

255 (Del) had, after considering\nboth the decisions of the Hon'ble Supreme Court rendered in the case of Tuticorin\nAlkali Chemicals and Fertilizers Limited and Bokaro Steel Limited, concluded that the\ninterest earned during the period of pre-commencement of business out of funds\navailable for setting up project, would be of capital nature and cannot be assessed\nunder

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

ITA 21/JAB/2022[2017-18]Status: DisposedITAT Jabalpur12 Dec 2025AY 2017-18

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri Shravan Kumar Meena, CIT DR
Section 143(3)Section 144Section 263Section 68

4 AY 2017-18 M/s Ambajee jewellers Jabalpur be disallowed and added back to the assessee’s total income. However, the AO had added back only Rs.2,12,82,278/-. As a result of this, there had been under assessment of income to the extent of Rs.1,38,61,255/- u/s. 68 of the Act. From the same, learned PCIT