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4 results for “disallowance”+ Section 801B(9)clear

Sorted by relevance

Mumbai215Delhi64Rajkot36Ahmedabad28Indore24Kolkata21Hyderabad19Pune19Guwahati18Chennai14Bangalore13Chandigarh11Jaipur10Lucknow7Jodhpur4Visakhapatnam4Nagpur3Raipur3Surat3Ranchi2Dehradun2Amritsar2Cochin2Kerala1Karnataka1Agra1

Key Topics

Section 35A24Section 1489Section 801A(7)6Section 2636Section 80I4Deduction4Section 80J3Section 1393Disallowance3Addition to Income

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

9. The ld. Pr. CIT has further erred in observing that the Ld. AO has not properly examined the income shown from Handing and Transportation and Weigh Bridge Income. 10. The ld. Pr. CIT has further erred in observing that the ld. AO has not properly examined the claim of depreciation. 11. The ld. Pr. CIT has erred in observation

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

3
Limitation/Time-bar3
ITA 545/JODH/2024[2018-19]Status: Disposed
ITAT Jodhpur
26 Jun 2025
AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

9. In the present case, since the assessee has also submitted the required audit report in form 10CCB to claim deduction u/s 35AD before completion of the assessment and hence a liberal construction of exemption provisions is required to be taken when the substantial compliance of the conditions had been made by the assessee. For this purpose

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

9. In the present case, since the assessee has also submitted the required audit report in form 10CCB to claim deduction u/s 35AD before completion of the assessment and hence a liberal construction of exemption provisions is required to be taken when the substantial compliance of the conditions had been made by the assessee. For this purpose

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

9. In the present case, since the assessee has also submitted the required audit report in form 10CCB to claim deduction u/s 35AD before completion of the assessment and hence a liberal construction of exemption provisions is required to be taken when the substantial compliance of the conditions had been made by the assessee. For this purpose