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2 results for “disallowance”+ Section 156clear

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Key Topics

Section 54F6Section 1544Section 2342Section 143(3)2Addition to Income2

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

disallow exemption under section 54F on same facts was not sustainable [In favour of assessee]. [2022] 138 taxmann.com 445 (Delhi - Trib.); SarojArora v/s ITO Section 54 of the Income-tax Act, 1961-Capital gains Profit on sale of property used for residence (One Residential housel Assessment year 2013-14 During year, assessee had received long term capital gain (LTCG

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is allowed

ITA 191/JODH/2019[2015-16]Status: DisposedITAT Jodhpur01 Feb 2021AY 2015-16

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)

156/- against which Rs.50,000/- was received back on 03.02.2015. Accordingly, he calculated notional interest at the rate of 18% per annum on this amount and made disallowance of Rs.8,04,606/- by applying section