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3 results for “disallowance”+ Deemed Dividendclear

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Mumbai1,008 Delhi472 Chennai172 Bangalore144 Ahmedabad123 Cochin114 Kolkata113 Pune87 Hyderabad77 Chandigarh75 Jaipur75 Raipur58 Lucknow31 Nagpur24 Indore23 SC22 Surat18 Guwahati11 Visakhapatnam9 Rajkot8 Panaji7 Jabalpur5 Cuttack4 Jodhpur3 Agra3 Amritsar2 Dehradun2 A.K. SIKRI ROHINTON FALI NARIMAN1 Ranchi1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 2637 Section 143(3)7 Section 143(2)5 Section 80I5 Section 13(1)(d)4 Disallowance3 Section 801A2 Section 143(1)2 Section 142(1)2

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43

deemed dividend and addition to the total income was made. The ld. AO also disallowed a sum of Rs. 1,18,44,224/- on its borrowed

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

deeming provisions and mandatory in nature. The application of such provisions is made by operation of law. Exception to these provisions can be made only in accordance with law, as provided in section 50C only. The Assessing Officer did not raise any query with regard to application of section 50C, the Assessing Officer committed a mistake and, thus, it rendered

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 325/JODH/2019[ 2014-15]Status: DisposedITAT Jodhpur24 Mar 2023

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 143(3)

dividend income is exempt from Income Tax. This being so, in the result there remains no tax liability on the trust. Consequently we hold accordingly and delete the additions in this behalf. Our judgment is fortified by the judgments cited by the assessee's counsel (supra) which deal with the issue before us with precision and which we respectfully follow