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Section 2639 Section 1485 Addition to Income5 Section 1474 Section 682 Section 143(3)2 Section 43B2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)

Section 2Section 36(1)(iii)Section 43B

92,400/ - made by the Assessing Officer being disallowance out of interest unde r sec. 2 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 36(1) (iii) on account of diversion of borrowed capital for non - business purpose by the assessee company. (ii) Whether on the facts and in the circumstances of the case, the Ld.CIT(A) erred in restricting

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

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

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR