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161 results for “disallowance”+ Section 16clear

Sorted by relevance

Mumbai11,183Delhi9,690Bangalore3,389Chennai3,153Kolkata2,784Ahmedabad2,271Pune1,812Hyderabad1,597Jaipur1,500Surat899Chandigarh861Indore825Raipur521Visakhapatnam472Cochin470Rajkot412Cuttack408Amritsar350Karnataka345Nagpur301Lucknow274Agra168Jodhpur161Guwahati136Panaji118Ranchi113Telangana105Allahabad104SC101Patna74Calcutta69Dehradun67Kerala35Jabalpur33Varanasi33Punjab & Haryana10Rajasthan8Orissa7A.K. SIKRI ROHINTON FALI NARIMAN6Himachal Pradesh5Gauhati2H.L. DATTU S.A. BOBDE1Tripura1RANJAN GOGOI PRAFULLA C. PANT1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1D.K. JAIN JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(3)97Section 26379Disallowance74Addition to Income71Section 36(1)(va)45Section 139(1)38Section 80I35Section 153A33Section 14830Section 143(1)

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

disallowance of expenditure under Section14AtobeRs. 183.63/acs. 1. It is accepted and admitted that the Assessing Officer had not applied Section 14A and no deduction under the said Section was made. In respect of the present assessment year, i.e., Assessment Year 2000-01, the contention of the respondent- assessee is that in view of the proviso to Section

Showing 1–20 of 161 · Page 1 of 9

...
30
Deduction21
Depreciation11

U AND T TRACTOR SPARES PRIVATE LIMITED,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

In the result, the appeals filed by the respective assessees are allowed

ITA 43/JODH/2021[2018-19]Status: DisposedITAT Jodhpur06 Aug 2021AY 2018-19
For Appellant: Shri Raksha Birla (C.A.) & Shri Mohit Soni (C.A.)For Respondent: Miss Kajal Singh (JCIT)
Section 139(1)Section 143(1)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

PUSHAPRAJ KOTHARI,JASOL vs. ACIT, CIRCLE, BARMER, BARMER

In the result, the appeal filed by the assessee stands allowed

ITA 111/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavaassessment Years : 2018-19 Puspapraj Kothari Vs. The Acit, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer Pan No: Aaupk1365N Appellant Respondent

For Appellant: NoneFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

ITA 106/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

MONA MARBLES PVT. LTD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

ITA 139/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

ITA 105/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

MONA MARBLES PVT. LD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

ITA 117/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

PREM KISHORE AGARWAL,JODHPUR vs. ITO, WARD-3(2), JODHPUR

In the result, the appeal of the assessee is allowed

ITA 103/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Surendra Chopra, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)(a)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

ZEPHYRSUN ELECTRO MECH PRIVATE LIMITED,JAISALMER vs. INCOME TAX OFFICER, JAISALMER

In the result, the appeal of the assessee is allowed

ITA 92/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Shri Manish Vyas, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143Section 143(1)Section 250Section 36Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

HISTORIC RESORT HOTELS PVT. LTD.,UDAIPUR vs. ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 91/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Of The Return.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36Section 36(1)(va)Section 43

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

BIKANER CERAMICS PRIVATE LIMITED ,BIKANER vs. ADIT, CPC, BANGALORE / ACIT, CIRCLE-1,, BIKANER

In the result, the appeal of the assessee is allowed

ITA 86/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 101/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 102/JODH/2021[2019-20]Status: DisposedITAT Jodhpur11 Nov 2021AY 2019-20
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

ARPIT GULECHA,JODHPUR vs. DCIT, CPC/ITO, WARD-1(1), JODHPUR , JODHPUR

In the result, the appeal of the assessee is allowed

ITA 87/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Smt. Raksha Birla, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

ITA 108/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

ITA 109/JODH/2021[2019-20]Status: DisposedITAT Jodhpur25 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

ARPIT GULECHA,JODHPUR vs. DCIT, CPC, BENGALURU

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

ITA 57/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

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

ITA 62/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

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

ITA 63/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently