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4 results for “disallowance”+ Section 80Mclear

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Mumbai125 Delhi67 Bangalore21 Chennai11 Kolkata9 Ahmedabad6 Pune5 Karnataka5 Raipur5 Jaipur4 Telangana2 Punjab & Haryana2 SC2 Hyderabad1 Orissa1 Jodhpur1

Key Topics

Section 26311 Section 14A9 Section 143(3)4 Section 143(2)2 Disallowance2 Addition to Income2

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

ITA 243/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(ii)Section 37

disallowance\nunder section 80M of the Act on the presumption that when the funds\navailable to the assessee were both

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

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

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)

Section 143(2)Section 143(3)Section 14ASection 263

disallowance under Section 80M of the Act on the presumption that when the funds available to the assessee were both

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2025[2023-24]Status: DisposedITAT Jaipur08 May 2025AY 2023-24

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

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 154Section 250

disallowed the assessee company's claim under Section 10AA and raised a demand of Rs.66,11,560/-. The appellant immediately filed a rectification request under Section 154 on 22.01.2024 (Rectification Request No. 9091774400220124) highlighting the error in CPC's processing. However, CPC rejected the application on the ground that there was no mistake apparent from the record. A subsequent rectification

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. M/S MANGLAM BUILD DEVELOPERS LTD, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 373/JPR/2022[2013]Status: DisposedITAT Jaipur24 Apr 2023

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT) fu/kZkfjrh dh vksj ls@

Section 133ASection 14A

80M of the Act where it was held that deduction would be made of net receipt from dividend and not the gross receipt. Thus this decision is not in 24 ACIT, CENTRAL CIRCLE-1, JAIPUR VS MANGLAM BUILD DEVELOPERS LTD. context of section 14A. Whereas, I find that the Hon'ble Supreme Court in the case of PCIT