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7 results for “disallowance”+ Section 268Aclear

Sorted by relevance

Delhi40Mumbai27Bangalore9Ahmedabad7Kolkata7Chennai6Karnataka6Jaipur2Indore2Lucknow1Chandigarh1Nagpur1

Key Topics

Section 8035Section 2506Deduction6Section 80I5Section 143(3)5Section 1485Limitation/Time-bar5Condonation of Delay5Section 153A2Section 68

THE DCIT, (IT), CIR-1(2), KOLKATA, KOLKATA vs. M/S MICHEL BAU GMBH & CO. KG, KOLKATA

In the result both the appeals by the revenue are dismissed

ITA 395/KOL/2016[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos.395 & 396/Kol/2016 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: None (Adjournment request rejected. )

section 268A (3) of the Act that the income tax authority has acquiesced in the decisions on the disputed issue by not filing an appeal. We therefore reject the request for adjournment and proceed to decide the appeal after hearing the submissions of the ld. Counsel for the assessee. 16. From the evidence on record and the order

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 173/KOL/2024[2010-2011]Status: Disposed
2
Addition to Income2
ITAT Kolkata
22 Jan 2025
AY 2010-2011

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 176/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Jan 2025AY 2013-2014

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 177/KOL/2024[2015-2016]Status: DisposedITAT Kolkata22 Jan 2025AY 2015-2016

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 175/KOL/2024[2012-2013]Status: DisposedITAT Kolkata22 Jan 2025AY 2012-2013

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 174/KOL/2024[2011-2012]Status: DisposedITAT Kolkata22 Jan 2025AY 2011-2012

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. LAKHOTIA DIAGNOSTIC SERVICE PRIVATE LIMITED, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1320/KOL/2024[2017-18]Status: DisposedITAT Kolkata11 Nov 2024AY 2017-18

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 132Section 153ASection 250Section 68Section 69C

disallowance of interest on unsecured loan. It is observed that both the unsecured loans and the interest thereon was part of the assessee's books of account and was there before the AO during the course of assessment proceedings u/s 143(3), but no additions were made in this regard in the order u/s 143(3). So, in respect