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63 results for “disallowance”+ Section 40clear

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Key Topics

Section 143(3)81 Section 26359 Addition to Income46 Disallowance37 Section 4033 Section 14821 Deduction19 Section 153A18 Section 143(1)17 Section 54F

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

ITA 119/JODH/2021[2014-15]Status: DisposedITAT Jodhpur22 Sept 2023AY 2014-15

Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

disallowance of deduction u/s 40(a)(ia) is outside the jurisdiction of Section 154 of the Act. 4. That on the facts

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

Showing 1–20 of 63 · Page 1 of 4

15

ITA 142/JODH/2022[2016-17]Status: Disposed

ITAT Jodhpur

12 Oct 2023

AY 2016-17

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Section 143(3)Section 145Section 153A

section 40(a)(ia) of the Act as the AO has not disallowed the entire anaesthesia expenses but has disallowed

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

disallowed a sum of Rs 13,87,72,635/- u/s 40(a)(ia) of the Income-tax Act, 1961. This shows that the assessee violated the provisions of Section

MOHAN LAL MENARIA ,UDAIPUR vs. ITO, WARD-2(2), UDAIPUR

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 253/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

Section 139Section 139(1)Section 143(3)Section 2Section 40

disallowance of interest paid to Sundaram Finance of Rs.1,06,915/- on account of non-deduction of TDS under section 40

SHRI SIDDHESH KUMAR GAUR ,JODHPUR vs. ADIT, CPC, ACIT, CIRCLE-3, BENGALURU / JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 18/JODH/2023[2019-20]Status: DisposedITAT Jodhpur22 Sept 2023AY 2019-20

Bench: Shri Saktijit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Rajeev Mohan, JCIT-DR

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 40Section 40A(3)Section 43

disallowance under section 40(a)(ia) in the facts and circumstances of the case. 5. Because the learned CIT(A) erred

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13

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

Section 36(1)(vii)Section 36(1)(viia)Section 40

disallowance of Rs.3,86,244/- made by the AO u/s 40(a)(ia) of the Act by observing as under:- ‘’5.3.2. On consideration of the facts of the case, the provisions of section

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

disallowances: (i) U/s 2(22)(e) Rs.3,70,40,305/- (ii) U/s 36(1)(iii) Rs.1,18,44,224/- (iii) Aircraft expenses Rs. 8,99,000/- Grounds for proposed revision u/s 263 are as under 1. Applicability of provisions of section

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

ITA 171/JODH/2018[2013-14]Status: DisposedITAT Jodhpur20 Mar 2020AY 2013-14

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

Section 143(3)Section 263Section 80I

disallowance of deduction under section 80IB (11A) by mandatorily allowing remuneration to working partners is unwarranted and unsustainable due to the following reasons:- i. The act of compulsory allowing the remuneration to working partners is unjustified and unlawful. Section 40

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

ITA 157/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% so made

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

ITA 158/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% by the AO. 5. Against

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

ITA 45/JODH/2020[2017-18]Status: DisposedITAT Jodhpur01 Feb 2021AY 2017-18

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

Section 40(a)(ia) are not applicable. Simply because the assessee has agreed for disallowance, the addition is not justified

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

ITA 2/JODH/2016[2011-12]Status: DisposedITAT Jodhpur09 Aug 2023AY 2011-12

Section 143(3)Section 30Section 40ASection 40A(3)

section 40 A(3) in the case of appellant was. 3. There is no dispute that the case of the appellant fall within the exception provided in rule 6DD of the IT Rules,1962, read with The Board circular no 220, dated 31/05/1977. The Board circular no 220, dated 31/05/1977 put more light on the provision