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9 results for “disallowance”+ Section 256clear

Sorted by relevance

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Key Topics

Section 26016Section 260A7Section 14A5Disallowance5Section 115J4Addition to Income3Section 80J2Rectification u/s 1542Deduction2

THE COMMISSIONER OF INCOME TAX vs. M/S QUEST GLOBAL ENGINEERING SERVICES PVT. LTD.,

In the result, we don to find any

ITA/133/2015HC Karnataka15 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 14ASection 260Section 73

disallowance under Section 14A of the Act, the Commissioner of Income Tax (Appeals) upheld the order of the Assessing Officer. In the result, the appeal preferred by the assessee was partly allowed. The assessee as well as the revenue filed appeals before the Income Tax Appellate Tribunal against the order of Commissioner of Income Tax (Appeals). The Tribunal

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka
17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

256 specifically conferred jurisdiction on any question of law arising out of an order passed under Section 254, while there is no similar provision under Section 260A, so that it was inferred that the reference to the order of the Tribunal could only refer to the order passed in normal course and not to rectification order. Further, a reliance

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

ITA/285/2017HC Karnataka08 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 14ASection 260Section 80JSection 92C

disallowance of Rs.74,08,964/- under the provisions of Section 80JJAA of the Act were proposed. The 5 assessee thereupon filed objections before the Dispute Resolution Panel contesting all the additions. The Dispute Resolution Panel, however rejected the objections preferred by the assessee. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the orders passed by the

ITA/191/2011HC Karnataka26 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115JSection 260Section 260A

256/- is not an allowable expenditure on the facts and circumstances of the case? 4. Facts leading to filing of these appeals briefly stated are that the assessee is a company and was utilized as a special purpose vehicle for restructuring of Kirloskar Electric Company Ltd. Under an arrangement, approved by this court, the surplus on non 6 manufacturing

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the orders passed by the

ITA/32/2012HC Karnataka26 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115JSection 260Section 260A

256/- is not an allowable expenditure on the facts and circumstances of the case? 4. Facts leading to filing of these appeals briefly stated are that the assessee is a company and was utilized as a special purpose vehicle for restructuring of Kirloskar Electric Company Ltd. Under an arrangement, approved by this court, the surplus on non 6 manufacturing

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

M/S DYNASTY DEVELOPERS PVT.LTD., vs. THE ASST. COMMISSIONER OF INCOME TAX

Appeals are allowed

ITA/688/2009HC Karnataka05 Jan 2015

Bench: B.VEERAPPA,N.KUMAR

Section 260A

Section 260A of the Income Tax Act, 1961, arising out of order dated 12.06.2009 passed in M.P. No.25/BNG/2009 (In I.T.A. No.1268/BNG/2007), for the Assessment Year 2004- 05, praying to : (i) formulate the substantial questions of law stated therein, (ii) Allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore in M.P. No.25/BNG/2009

M/S. DYNASTY DEVELOPERS PVT LTD vs. THE ASST COMMISSIONER OF INCOME TAX

Appeals are allowed

ITA/224/2009HC Karnataka05 Jan 2015

Bench: B.VEERAPPA,N.KUMAR

Section 260A

Section 260A of the Income Tax Act, 1961, arising out of order dated 12.06.2009 passed in M.P. No.25/BNG/2009 (In I.T.A. No.1268/BNG/2007), for the Assessment Year 2004- 05, praying to : (i) formulate the substantial questions of law stated therein, (ii) Allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore in M.P. No.25/BNG/2009