Search: disallowance

6 results for “disallowance”+ Section 56(2)(viia)clear

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Key Topics

Section 4012 Section 2506 Section 1156 Section 143(3)5 Section 271(1)(c)4 Section 1563 Addition to Income3 Disallowance3 Section 14A2 Section 271(1)(C)

SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

Appeal of the assessee is partly allowed

ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16

Section 250Section 56(2)Section 56(2)(vii)

disallowed by\nupholding that the father did not come under the definition of relatives. The\nsubmission of the assessee is that family was HUF and each of HUF family\nmembers have a separate legal status so the father should be considered as a\nrelative. In this aspect we have gone through the cited decision filed by the\nassessee passed

MAA CHINTPOORNI TIE-UP PVT. LTD. ,KOLKATA vs. ITO, WD-1(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 540/KOL/2023[2015-16]Status: DisposedITAT Kolkata

SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

MAA CHINTPOORNI TIE-UP PVT. LTD. ,KOLKATA vs. ITO, WD-1(2), KOLKATA, KOLKATA

SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

MAA CHINTPOORNI TIE-UP PVT. LTD. ,KOLKATA vs. ITO, WD-1(2), KOLKATA, KOLKATA

MAA CHINTPOORNI TIE-UP PRIVATE LIMITED,KOLKATA vs. I.T.O, WARD-1(2), KOLKATA, KOLKATA

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(2), JALPAIGURI

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. A.C.I.T., CIRCLE - 2(2), JALPAIGURI

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(1), JALPAIGURI