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3 results for “disallowance”+ Section 80Eclear

Sorted by relevance

Bangalore23Ahmedabad21Mumbai15Delhi13Visakhapatnam5Indore5Jaipur3Kolkata3Surat2Pune1Telangana1Guwahati1Chennai1Patna1Hyderabad1Amritsar1

Key Topics

Section 683Deduction3Disallowance3Addition to Income3Section 143(3)2Section 2502Section 80E2Section 249(3)2Section 80I2

SHRI YOGENDRA KHANDELWAL,JAIPUR vs. ACIT, JAIPUR

In the result, ground no. 4

ITA 906/JPR/2012[2009-10]Status: DisposedITAT Jaipur11 Jan 2018AY 2009-10
For Appellant: Shri Rajeev SoganiFor Respondent: Shri R. A. Verma (Addl. CIT)
Section 40ASection 40A(2)(b)Section 80E

80E of the Act and deduction so claimed was disallowed. During the appellate proceedings, the assessee filed copy of the loan account statement and the repayment made during the year. The ld. CIT(A) taking the same into consideration and also the amendment which has ACIT, Jaipur vs. Shri Yogendra Khandelwal, Jaipur been brought in section

ACIT, JAIPUR vs. NIRMAL GLASSTECH INDUSTRIES, JAIPUR

In the result, the revenue’s appeal is dismissed and the assessee’s

ITA 963/JPR/2016[2012-13]Status: DisposedITAT Jaipur21 Apr 2017AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 68Section 80I

80E, where it is laid down that the deduction shall be allowed in respect of the initial assessment year and seven assessment years immediately succeeding the initial assessment year. No such language has been used by the legislature in sub-section (3) of section 80-IB of the Act. Thus, the appellant was well justified to start claiming deduction from

TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

ITA 305/JPR/2024[2008-09]Status: DisposedITAT Jaipur05 Jun 2024AY 2008-09
For Appellant: Shri Mahendra Gargieya, Adv &For Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(3)Section 234ASection 249(3)Section 250Section 80E

80E Chapter VI-A of the Act. Thus, impugned disallowance which being completely contrary to the provisions of law and facts may kindly be deleted in full. 5. Rs. 1,30,560/-: The ld. CIT(A) has erred in law as well as in facts in confirming the charging interest made by the AO u/s 234A, 234B