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8 results for “disallowance”+ Section 80Iclear

Sorted by relevance

Mumbai118 Delhi98 Ahmedabad31 Kolkata25 Chennai20 Bangalore9 Karnataka8 Telangana6 Indore6 Surat6 Dehradun4 Chandigarh2 Jaipur2 Kerala1 Rajkot1 Amritsar1

Key Topics

Section 26015 Section 260A10 Section 10B8 Section 107 Section 80I6 Deduction6 Section 1532 Section 153(3)2 Depreciation2 Addition to Income

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

In the result, the appeals are partly allowed

ITA/133/2007HC Karnataka23 Aug 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

disallowed the deduction, under Sections 80HH and 80I of the IT Act, claimed by the respondent-assessee in respect of industrial

PR COMMISSIONER OF INCOME TAX-4 vs. M/S JEANS KNIT PVT LTD

In the result, we do not find any

ITA/580/2016HC Karnataka19 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10Section 260Section 260A

2

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

PR COMMISSIONER OF vs. M/S JEANS KNIT PVT LTD

In the result, we do not find any

ITA/559/2015HC Karnataka19 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10Section 260Section 260A

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

PR.COMMISSIONER OF vs. M/S JEANS KNIT PVT.LTD

In the result, we do not find any

ITA/571/2016HC Karnataka19 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10Section 260Section 260A

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

INGERSOLL-RAND (INDIA) LIMITED vs. THE COMMISSIONER OF INCOME TAX 1

In the result, the appeals are

ITA/6/2011HC Karnataka11 Mar 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 80HHC, 80HHE, 80I and 80IA of the Act. 5. The Assessing Officer disallowed the deduction claimed by the appellant

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

ITA/370/2011HC Karnataka12 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

disallowed and 80% interest on the amount advanced to Madhya Pradesh State Electricity Board to the tune of Rs.40 Lakhs was added. Deduction under Section 80I

COMMISSIONER OF INCOME TAX vs. M/S PRIMAL PROJECTS (P) LTD

In the result, the appeal fails and is hereby

ITA/196/2011HC Karnataka10 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260ASection 80I

disallowed the claim of the assessee on the ground that the assessee has not complied with the mandatory conditions stipulated in the scheme framed by the Central Government viz., Industrial Parks Scheme, 2002 (hereinafter referred to as 'the scheme' for short). It was held that five software companies were not located at the time of sale of built up area

THE COMMISSIONER OF INCOME TAX vs. M/S. TRIDENT MINERALS (100% EOU)

The appeal is dismissed

ITA/100029/2014HC Karnataka10 Oct 2018

Bench: H.T.NARENDRA PRASAD,B.VEERAPPA

Section 10Section 10BSection 10B(2)(iii)Section 139Section 260ASection 80I

disallowance of excess profits amounting to Rs.4,76,52,385/- due to transactions with sister concerns from computation of the eligible deduction under Section 10B of the Act, was withdrawn by the assessee, when actually it was not so. 2. It is the case of the assessee that they carry business of production, manufacture and export of iron