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Addition to Income61 Section 1093 Section 44A3 Section 13(1)(e)2

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

ITA/201/2017HC Karnataka02 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 14ASection 260Section 45(4)

239/- as expenditure incurred towards exempt income and the total exempt income earned is Rs.2,12,146/-. He contended that in order to disallow a portion of the expenditure, the Assessing Officer ought to have satisfied himself that the suo moto disallowance made is incorrect. Without recording such satisfaction, the Assessing Officer could not have arbitrarily disallowed the amount

SHRI. PARSWANATH vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/304/2019HC Karnataka

Showing 1–20 of 245 · Page 1 of 13

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M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

SHRI. PARSWANATH vs. ASSISTANT COMMISSIONER OF INCOME TAX

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

SHRI. PARSWANATH vs. ASSISTANT COMMISSIONER OF INCOME TAX

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME TAX vs. THE NAGARBAIL SALT-OWNERS

SHADRACH vs. THE STATE OF KARNATAKA

SRI KEMPANNA vs. THE COMMISSIONER

SRI C P SRINATH vs. STATE OF KARNATAKA

SRI I AROKIA SWAMY vs. STATE OF KARNATAKA

SMT RADHA vs. STATE OF KARNATAKA

N ASHOK vs. THE STATE OF KARNATAKA

SRI. K. MUNISHAMMAPPA vs. THE BANGALORE DEVELOPMENT AUTHORITY

SRI H M KUMAR vs. BENGALURU DEVELOPMENT AUTHORITY

SMT SHARADA S SHETTY vs. STATE OF KARNATAKA

SMT. P. DHANALAKSHMAMMA vs. THE COMMISSIONER

SMT. MAJELLA C. THOMAS vs. STATE OF KARNATAKA

SMT R BHAGYALAKSHMI vs. THE STATE OF KARNATAKA

SMT SAROJAMMA vs. THE STATE OF KARNATAKA

SRI. MOHAMMED MUJAHID ALI vs. THE STATE OF KARNATAKA

SMT ERAMMA vs. THE COMMISSIONER

SMT. ANITHA B N vs. THE STATE OF KARNATAKA