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369 results for “disallowance”+ Addition to Incomeclear

Sorted by relevance

Mumbai7,904 Delhi7,623 Chennai2,293 Kolkata1,699 Ahmedabad1,652 Bangalore1,614 Hyderabad1,277 Pune1,270 Jaipur1,159 Chandigarh702 Indore622 Surat607 Cochin576 Raipur473 Visakhapatnam461 Rajkot397 Nagpur369 Lucknow334 Amritsar299 Cuttack224 Jodhpur174 Agra171 Ranchi169 Panaji162 Patna152 Guwahati148 Dehradun103 Jabalpur90 Allahabad87 Varanasi29

Key Topics

Addition to Income96 Section 143(3)92 Disallowance66 Section 153A59 Section 25035 Section 143(1)33 Deduction23 Section 13221 Section 153C21 Section 40

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

income of Rs. 2,65,00,000/- (disallowed provisions/contingencies) 9. The another addition pertain to disallowance of investment fluctuation expenses

Showing 1–20 of 369 · Page 1 of 19

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20

Section 143(2)15

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(2), NAGPUR vs. AJAY VISHANDAS KAMNANI, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 88/NAG/2023[2020-21]Status: DisposedITAT Nagpur02 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Himesh DemleFor Respondent: Shri Kailash C. Kanojiya

Section 143(2)Section 143(3)Section 153ASection 69C

income is assessed at G.P. rate by rejecting the books of assessee u/s.145(3), no disallowance can be made separately u/s.40A(3) of the Act”. Therefore, from the above, it is very clear that to make additions

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue's appeal being ITA no

ITA 293/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 153ASection 40

addition made by the Assessing Officer of\ntreating the income from house property of Rs.75,408/- as business income.\n5. On the facts and circumstances of the case, the learned CIT(A) erred in\ndeleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

ITA 172/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

For Appellant: Shri Sachin V. LuthraFor Respondent: \nShri Harshad S. Vengurlekar

Section 153ASection 40

addition made by the Assessing Officer of\ntreating the income from house property of Rs.75,408/- as business income.\n5. On the facts and circumstances of the case, the learned CIT(A) erred in\ndeleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

ITA 171/NAG/2016[2006-07]Status: DisposedITAT Nagpur15 May 2025AY 2006-07

For Appellant: \nShri Sachin V. LuthraFor Respondent: \nShri Harshad S. Vengurlekar

Section 153ASection 40

addition made by the Assessing Officer of\ntreating the income from house property of Rs.75,408/- as business income.\n5. On the facts and circumstances of the case, the learned CIT(A) erred in\ndeleting the disallowance

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

ITA 234/NAG/2023[2020-21]Status: DisposedITAT Nagpur25 Oct 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 142(1)Section 143(2)Section 37(1)Section 69C

income of the assessee. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 15,28,680/- made on account of disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S MANSA AGRO FOOD PROCESSING PVT. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 375/NAG/2016[2010-11]Status: DisposedITAT Nagpur21 Mar 2025AY 2010-11

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 176/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Harshad S. Vengurlekar

Section 10(34)Section 10(35)Section 132Section 139(1)Section 143(3)Section 153ASection 24

addition made by the Assessing Officer of treating the income from house property of Rs. 3,18,989/- as business income. 3. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

ITA 175/NAG/2016[2010-11]Status: DisposedITAT Nagpur21 Mar 2025AY 2010-11

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 173/NAG/2016[2008-09]Status: DisposedITAT Nagpur21 Mar 2025AY 2008-09

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

ITA 292/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 153ASection 40Section 43B

addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

ITA 23/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 153ASection 40Section 43B

addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S THANJAVUR COMMERCE PVT. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 178/NAG/2016[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 174/NAG/2016[2009-10]Status: DisposedITAT Nagpur21 Mar 2025AY 2009-10

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 294/NAG/2016[2010-11]Status: DisposedITAT Nagpur21 Mar 2025AY 2010-11

Section 143(3)Section 153A

addition made by the Assessing\nOfficer of treating the income from house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), NAGPUR vs. VIDARBHA INFOTECH PRIVATE LIMITED, NAGPUR

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

additions and computed the total income at Rs.4,81,11,724/-. Belated payment of EPF/ESIC Rs. 18,60,893/- Other Disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal stands dismissed

ITA 307/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 132Section 139(1)Section 153A

disallowances made by the Assessing Officer. Gold ornaments, Silver articles found at residence. ` 65,62,158 1. Protective addition Gold ornaments, Silver articles etc. found in bank 2. ` 50,47,355 locker and cash. Addition on protective basis Estimation of rental income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the\nsame. Further, no notice u/s 143(2) of the Income