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5 results for “disallowance”+ Section 36(1)(viia)clear

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Key Topics

Section 36(1)(viia)16Section 37(1)6Deduction5Addition to Income5Disallowance4Section 43D3Section 403Section 1542Section 1442

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 100/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Apr 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowances made in assessment, since deleted by the first appellate authority, was the same as of the AO. The assessee’s grievance is that the ld. CIT(A), though accepted its’ additional ground, i.e., with reference to sec. 43D, had issued no finding qua sec. 36(1)(viia), i.e., the principal section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 99/JAB/2018[2013-14]Status: DisposedITAT Jabalpur20 Apr 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowances made in assessment, since deleted by the first appellate authority, was the same as of the AO. The assessee’s grievance is that the ld. CIT(A), though accepted its’ additional ground, i.e., with reference to sec. 43D, had issued no finding qua sec. 36(1)(viia), i.e., the principal section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 97/JAB/2018[2009-10]Status: DisposedITAT Jabalpur20 Apr 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowances made in assessment, since deleted by the first appellate authority, was the same as of the AO. The assessee’s grievance is that the ld. CIT(A), though accepted its’ additional ground, i.e., with reference to sec. 43D, had issued no finding qua sec. 36(1)(viia), i.e., the principal section

JILA SAHAKARI BANK MARYDIT,JABALPUR vs. INCOME TAX OFFICER WARD1(2),

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 231/JAB/2016[2012-13]Status: DisposedITAT Jabalpur16 Mar 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 231/Jab/2016 "" " " " " " "  / Assessment Year : 2012-13   Jila Sahakari Bank Maryadit, Income Tax Officer, Sahakari Sadan, Wright Town, Vs Ward 1(2), Jabalpur (Mp) Jabalpur Pan : Aaajj 0118 J / (Appellant) / (Respondent)         Assessee By : Shri Neeraj Agrawal, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2012-13 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 9Th June 2016 Vide Appeal No.J/Cit/A/I/Jbp/Ito/Ward/1(3)/Jbp/079/2015-16, Arising Out Of Order Under Section 144/143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 27.03.2015 Framed By The Ito, Ward 1(2), Jabalpur.

For Appellant: Shri Neeraj Agrawal, CAFor Respondent: Shri PD Chougule, DR
Section 143(2)Section 144Section 36(1)(viia)Section 40

disallowance of the provision for bad and doubtful debts for Rs.3,05,30,820/- as well as enhancement of income by learned CIT(A) by Rs.69,180/-. Before moving ahead, we would first like to peruse the provisions of Section 36(1)(viia

JILA SAHKARI KENDRIYA BANK MARYADIT,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SAGAR

In the result,the assessee’s appeal is allowed for statistical purposes

ITA 53/JAB/2018[2014-15]Status: DisposedITAT Jabalpur10 Dec 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2014-15

Section 143(3)Section 154Section 36(1)(viia)

section 154, to no consequence or effect, and then in not being allowed any relief in the appeal-giving effect order inasmuch as the assessee’s claim for deduction u/s. 36(1)(viia) had, as afore-stated, been alreadyallowed by the AO in assessment in full. The assessee also has not helped matters. Its’ application u/s. 154 ought