Search: disallowance

5 results for “disallowance”+ Section 142(1)clear

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Section 153A4 Section 153C4 Section 1482 Section 260A2 Section 1322 Section 142(1)2 Reassessment2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX

Section 139(4)Section 148Section 80P

disallowed on the ground that the claim for deduction had not been made in a valid return filed by the appellant in terms of the IT Act. It was the stand of the Assessing Officer that in view of the provisions of Section 80A(5) of the IT Act, the claim for deduction could not be considered

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX