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6 results for “disallowance”+ Section 272(1)(d)clear

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Key Topics

Section 10A10Section 2608Disallowance5Section 260A4Section 143(3)4Section 14A3Section 102Deduction2Addition to Income2

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

d) Mens rea is not essential element for imposing penalty for breach of civil obligations or liabilities. It further held that : “It is significance to note that the conceptual and contextual difference between section 271(1)(c) and section 276C of the Income-tax Act was lost sight of in Dilip N. Shroff’s case (2007) 8 Scale

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131
Section 143(3)
Section 260A
Section 37

D G M E N T 1.This appeal is filed by the appellants/revenue seeking to set aside the order passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru (for short “ITAT”) in ITA No.653 (Bang) 2015, dated 29.07.2016; to confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle 1(3), Bengaluru (for short “DCIT

SHRI. SHANKARLAL GILADA vs. THE INCOME TAX OFFICER,

ITA/200002/2018HC Karnataka22 Jan 2020

Bench: G.NARENDAR,M.NAGAPRASANNA

Section 143(3)Section 14ASection 260A

1] . Therefore, to that extent, depending upon the facts of each case, the expenditure incurred in acquiring those shares will have to be apportioned. 49. We note from the facts in State Bank of Patiala case [CIT v. State Bank of Patiala, (2017) 391 ITR 218 (P&H)] that the AO, while passing the assessment order, had already restricted

THE COMMISSIONER OF INCOME TAX vs. M/S. CHAITANYA PROPERTIES PVT LTD

ITA/569/2015HC Karnataka15 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14ASection 260

D G M E N T Mr. K.V.Aravind , Adv. for Appellants - Revenue Mr. A.Shankar and Mr. M.Lava , Advs. for Respondent - Assessee 1. The Revenue has filed these appeals under Section 260-A of the Income Tax Act, 1961, purportedly raising a substantial question of law arising from the order of the learned Income Tax Appellate Tribunal vide Annexure-C dated

M/S SUBEX LIMITED vs. THE DEPUTY COMMISSIONER OF

Appeal is allowed

ITA/42/2017HC Karnataka26 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 10Section 10ASection 143(3)Section 260

1 'Act' for short 2 Assessment Year I.T.A No.42/2017 3 The AO3 passed his order on August 31, 2009 under Section 143(3) of the Act. Assessee challenged the same before CIT(A)4 and the appeal was allowed in part vide order dated October 20, 2010. Assessee challenged CIT(A)'s order before ITAT5. By order dated November

THE COMMISSIONER OF INCOME TAX vs. M/S SHRIRAM CHITS

Appeal is allowed

RP/42/2017HC Karnataka16 Jun 2017

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 10Section 10ASection 143(3)Section 260

1 'Act' for short 2 Assessment Year I.T.A No.42/2017 3 The AO3 passed his order on August 31, 2009 under Section 143(3) of the Act. Assessee challenged the same before CIT(A)4 and the appeal was allowed in part vide order dated October 20, 2010. Assessee challenged CIT(A)'s order before ITAT5. By order dated November