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5 results for “disallowance”+ Section 54Bclear

Sorted by relevance

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Key Topics

Section 54F17Section 54B7Section 143(3)5Deduction5Addition to Income5Section 1544Section 143(1)4Disallowance4Long Term Capital Gains3House Property

ANIL KUMAR NUWAL,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, appeal of the assessee is allowed in part

ITA 290/JODH/2019[2016-17]Status: DisposedITAT Jodhpur20 Mar 2020AY 2016-17

Bench: Shri R.C.Sharma & Shri Sandeep Gosainanil Kumar Nuwal, Vs A.C.I.T., 9, Main Sector, Shastri Circle- Bhilwara. Nagar, Bhilwara, Rajasthan- 311001. (Appellant) (Respondent) Pan: Aavpn 4375 L

For Appellant: "1. On the facts and in the circumstances of the case and in law, the Hon'ble
Section 143(3)Section 54B

section 54B (2) of the Income Tax Act, the Ld. A.O contention to disallow the claim of the assessee above

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: Disposed
3
Exemption3
Section 2342
ITAT Jodhpur
09 Oct 2023
AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

disallowed to the extent, vide rectification u/s 154. (3) Alternatively: how assessment completed u/s 143 (3), proceeding u/s 154 is not amenable? Copy of reply dated 04/05/2018 attached at Pg No 54 to 97. Yet the Ld. AO did not consider without considering case laws furnished. In first appeal, it has been argued on similar line like:  Provision of section

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 the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 6. It was argued by the ld AR of the assessee that the AO issued notice u/s 142(1) dated

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 by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 3 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT 6. It was argued

DEVRAJ BEHARNANI,JODHPUR vs. ACIT, C-3, JODHPUR/ CPC, BENGALURU, JODHPUR

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

ITA 149/JODH/2022[2020-21]Status: DisposedITAT Jodhpur20 Mar 2023AY 2020-21

Bench: Shri Kul Bharat & Shri Manish Borad149/Jodh/2022 (Assessment Year- 2020-21) Shri Devraj Beharnani Vs The Acit Atmaram Building Circle-3 Outside Sojati Gate Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Adtpb 0305 M

Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

Section 36(1) and 54B of the I.T. Act, it is clear that the employee’s contribution can be allowed as a deduction only if it has been paid within the prescribed due dates under the relevant welfare funds and this position of law is and has always been the case and the clarifications brought about the amendment clearly apply