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4 results for “depreciation”+ Section 40A(9)clear

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Key Topics

Section 2639Section 143(3)7Section 56(2)(viib)6Addition to Income4Section 40A(2)(b)3Disallowance3Section 250o2Section 562Section 402

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 330/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

40A(2)(b) of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed a speaking order and upheld the assessment order. Being aggrieved assessee filed an appeal before us. I.T.A. Nos. 329 to 330/Jodh/2023 4 Assessment Year: 2014-15 to 2015-16 5. The ld. AR submitted the written submissions which

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 329/JODH/2023[2014-15]Status: DisposedITAT Jodhpur19 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

40A(2)(b) of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed a speaking order and upheld the assessment order. Being aggrieved assessee filed an appeal before us. I.T.A. Nos. 329 to 330/Jodh/2023 4 Assessment Year: 2014-15 to 2015-16 5. The ld. AR submitted the written submissions which

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

40a(ia) are not attracted. Same thing is provided in provisions of section 44AD, A44AE, 44AF, 44B, 44BB, 44BBA, and 44BBB. Provisions of section 44AD are reproduced below - "Notwithstanding anything to the contrary contained in section 28 to 43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 3/JODH/2021[2017-18]Status: DisposedITAT Jodhpur10 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 263Section 40A(2)(b)Section 44A

Section 263 of the Act. The grounds of appeal raised by the assessee are as under:- 2 ITA 3/JODH/2021 PYEROTECH ELECTRONICS PVT LTD VS PR. CIT, UDAIPUR 1. That the Impugned order u/s 263 of the Act dated 18.02.2020 and notice u/s 263 are bad in law and on facts of the case and hence the same may kindly