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5 results for “disallowance”+ Section 80lclear

Sorted by relevance

Delhi17Mumbai13Jaipur5Chennai4Kerala2Ahmedabad2Karnataka1Surat1

Key Topics

Section 80P(2)(d)15Section 80P12Deduction5Disallowance5Section 804Section 2633Section 43B2Section 143(3)2Section 80P(4)2Section 80P(2)(a)

M/S. AJMER ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,AJMER vs. PR.CIT, AJMER

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

ITA 285/JPR/2020[2012-13]Status: DisposedITAT Jaipur01 Mar 2021AY 2012-13
For Appellant: Sh. Sunil Porwal (CA)For Respondent: Smt. Manisha Chandra (CIT)
Section 139Section 143(3)Section 148Section 263Section 43BSection 80Section 80P(2)(d)

80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section means is that the net income by way of interest computed in 9 Ajmer Zila Dugdh Utpadak Sahkari Sangh Ltd, Ajmer Vs. Pr. CIT, Ajmer

2
Business Income2

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. ITO, KOTA

In the result, all the appeals of the assessee are allowed

ITA 281/JPR/2017[2012-13]Status: DisposedITAT Jaipur17 Jun 2019AY 2012-13
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowance and subsequent addition made u/s 56 accordingly. In the result, this ground of assessee’s appeal is allowed.” 6.1 As regards the claim u/s 80P(2)(d), we find that the only condition for availing the deduction under this provision is any income by way of interest or dividend derived by the Cooperative society from its investment with

SHIKSHA VIBHAG KARMACHARIGAN SAHAKARI SAMITI LIMITED,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, all the appeals of the assessee are allowed

ITA 87/JPR/2018[2014-15]Status: DisposedITAT Jaipur17 Jun 2019AY 2014-15
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowance and subsequent addition made u/s 56 accordingly. In the result, this ground of assessee’s appeal is allowed.” 6.1 As regards the claim u/s 80P(2)(d), we find that the only condition for availing the deduction under this provision is any income by way of interest or dividend derived by the Cooperative society from its investment with

DCIT, CIRCLE-6, JAIPUR vs. M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., JAIPUR

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

ITA 1243/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section means is that the net income by way of interest computed in the manner provided by the provisions of the Act shall alone be taken into

M/S. JAIPUR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

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

ITA 1178/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section means is that the net income by way of interest computed in the manner provided by the provisions of the Act shall alone be taken into