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5 results for “disallowance”+ Section 35B(1)clear

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Mumbai11Delhi10Ahmedabad8Pune6SC5Jaipur5Jabalpur1Chandigarh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 26321Section 1479Section 80I6Section 805Section 115J4Addition to Income4Section 1483Bogus/Accommodation Entry3Revision u/s 2633

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

Deduction2
Disallowance2

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

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

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

1) of section 139 of the IT Act are required to be fulfilled and/or satisfied. …. It cannot be disputed that in a taxing statute the provisions are to be read as they are and they are to be literally construed, more particularly in a case of exemption sought by an assessee” (extract from para 8). Contrary to the case

JR INDUSTRIES,DAUSA vs. PCIT-1,JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 26/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 147Section 148Section 263

disallowances and also accepted certain claims relating to three items. The assessee-company filed an appeal and the three items in respect of which the decision was 18 ITA 26/JP/2021_ JR Industries Vs PCIT & 2 Ors. in its favour were not the subject-matter of the appeals. In respect of these three items, the Commissioner exercised his power

OM INDUSTRIES,DAUSA vs. PCIT-1, JAIPUR, JIAPUR

In the result, this appeal of the assessee stands dismissed

ITA 27/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 147Section 148Section 263

disallowances and also accepted certain claims relating to three items. The assessee-company filed an appeal and the three items in respect of which the decision was 18 ITA 26/JP/2021_ JR Industries Vs PCIT & 2 Ors. in its favour were not the subject-matter of the appeals. In respect of these three items, the Commissioner exercised his power

VIKAS OIL PRODUCTS,DAUSA vs. PCIT-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 28/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 147Section 148Section 263

disallowances and also accepted certain claims relating to three items. The assessee-company filed an appeal and the three items in respect of which the decision was 18 ITA 26/JP/2021_ JR Industries Vs PCIT & 2 Ors. in its favour were not the subject-matter of the appeals. In respect of these three items, the Commissioner exercised his power