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3 results for “disallowance”+ Section 80G(5)(ix)clear

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Key Topics

Section 80G16Section 37(1)8Section 1354Section 143(3)3Disallowance3Addition to Income3Section 2502Section 372Section 80G(2)2Section 80G(2)(a)

L & T FINANCE LIMITED. ,KOLKATA vs. DCIT, CIR-5(1), KOLKATA. , KOLKATA

ITA 1059/KOL/2023[2018-19]Status: DisposedITAT Kolkata30 Sept 2024AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 135Section 143(3)Section 250Section 37Section 37(1)Section 80GSection 80G(2)Section 80G(2)(a)

disallowed the deduction claimed by the assessee u/s 80G of the Act in respect of amount paid to the charitable institution out of the amount meant for CSR activity. 4. The ld. CIT(A) confirmed the addition so made by the Assessing Officer. 5. The sole issue before us is as to whether the amount paid by the assessee

2
Deduction2

L & T FINANCE LIMITED. ,KOLKATA vs. DCIT,CIR-5(1), KOLKATA. , KOLKATA

ITA 1060/KOL/2023[2019-20]Status: DisposedITAT Kolkata30 Sept 2024AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 135Section 143(3)Section 250Section 37Section 37(1)Section 80GSection 80G(2)Section 80G(2)(a)

disallowed the deduction claimed by the assessee u/s 80G of the Act in respect of amount paid to the charitable institution out of the amount meant for CSR activity. 4. The ld. CIT(A) confirmed the addition so made by the Assessing Officer. 5. The sole issue before us is as to whether the amount paid by the assessee

BINAYAK IMAGINE & DIAGNOSTIC PVT. LTD.,KOLKATA vs. DCIT, CIR. 7(1), KOLKATA

In the result, appeal of the assessee ispartly allowed for statistical purposes

ITA 519/KOL/2021[2008-09]Status: DisposedITAT Kolkata11 Aug 2023AY 2008-09

Bench: Shri Rajesh Kumar&Shri Sonjoy Sarma]

Section 143(3)

ix) Magnetic Resonance Imaging System x) Surgical Laser xi) Ventilators other than those used with anesthesia xii) Gamma Knife xiii) Bone marrow transplant equipment including silasticlogn standing intravenous catheters for chemotherapy 4 I.T.A. No.519/Kol/2021 Assessment Year: 2008-09 Binayak Imaging & Diagnostic Pvt. Ltd. xiv) Fibreoptic endoscopes including Paediatricresectoscope/audit resectoscope, peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptics Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo