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5 results for “disallowance”+ Section 43Dclear

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Mumbai123 Chennai66 Delhi63 Hyderabad38 Pune34 Ahmedabad29 Bangalore28 Kolkata24 Cochin11 Surat11 Visakhapatnam10 Chandigarh8 Amritsar7 Rajkot6 SC6 Jaipur5 Telangana4 Karnataka4 Jabalpur3 Cuttack3 Patna2 Nagpur2 Allahabad2 Himachal Pradesh2 Dehradun2 Calcutta1 Guwahati1 Punjab & Haryana1 Kerala1

Key Topics

Section 2635 Addition to Income4 Section 36(1)(viia)2 Section 115J2 Section 145(3)2 Section 40A(3)2 Section 692 Disallowance2

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12

For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 142Section 40A(3)Section 69Section 69C

43D. Section 40 provides for certain disallowances in certain cases notwithstanding that those amounts are allowed generally under other sections

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. B. K. Gupta (CIT)

Section 153ASection 253(5)Section 40A(3)

disallowed 20% part of total expenditure (Rs. 2,12,50,000) incurred in cash amounting to Rs. 42,50,000/- and added the same to total income in the hands of the assessee company. The addition so made has been confirmed by the ld CIT(A) and against the said findings, the assessee company is in appeal

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

disallowance. 4.3 On further examination of the records, she also noticed that shares of Aavas Financers Limited were sold during the year under consideration and a capital gain of Rs. 636.01crores was declared. During the year, entire holding of 3,75,83,334 equity shares and 9,00,000 bonus shares (out of 52,41,149 allotted) of Aavas

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

ITA 495/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 May 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri R.A. Verma, Addl. CIT-. DR

Section 143(3)Section 145(3)Section 234BSection 244A

43D. Sec. 40 provides for certain disallowances in certain cases notwithstanding that those amounts are allowed generally under other sections

M/S RAJ AUTO WHEELS P .LTD.,AJMER vs. JCIT, RANGE-1, AJMER

In the result, the appeal of the assessee is party allowed

ITA 397/JPR/2015[2011-12]Status: DisposedITAT Jaipur09 Nov 2022AY 2011-12

For Appellant: Shri Mahendra Gargieya, AdvocawteFor Respondent: Shri P.R. Meena, C IT-DR

Section 131Section 145(3)Section 194ASection 40

43D. Sec. 40 provides for certain disallowances in certain cases notwithstanding that those amounts are allowed generally under other sections