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3 results for “disallowance”+ Section 13Aclear

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Key Topics

Section 40A(2)(b)3Cash Deposit3Section 115B2Disallowance2Addition to Income2

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

13A)has filed justification for the payment of salary which is reproduced at Para 4.2 of the assessment order. Thereafter the AO without specifying as to how the salary so paid is unreasonable or excessive, made the disallowance which is against the provisions of section

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

ITA 582/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18
For Respondent: Sh. Sunil Porwal, CA (Th. V.C.)
Section 143(3)Section 145(3)Section 69A

13A, 13B) (9) That the business of jewellery of assessee has only started in the year 2015 (September'14) & figures of sales of this year v/s last year are not comparable. Also last year sales was just Rs. 3,98,600/- whereas this year it is Rs. 1,04,81,531/-. Further the sales effected higher prior to demonetization

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 1053/JPR/2016[2011-12]Status: DisposedITAT Jaipur19 Feb 2018AY 2011-12

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)
Section 144Section 40

disallowance of deduction of Rs.56,256/- made under Chapter VIA of the Act.” ITA 1053/JP/2016_ 3 Shankar Jhalani Vs. ITO 4. The issue involved in ground No. 1 of the appeal is that the ld. CIT(A) without admitting the additional evidences decided the appeal. In this regard, the ld CIT(A) has dealt the issue by holding as under