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24 results for “disallowance”+ Deemed Dividendclear

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Mumbai1,008 Delhi472 Chennai172 Bangalore144 Ahmedabad123 Cochin114 Kolkata113 Pune87 Hyderabad77 Chandigarh75 Jaipur75 Raipur58 Lucknow31 Nagpur24 Indore23 SC22 Surat18 Guwahati11 Visakhapatnam9 Rajkot8 Panaji7 Jabalpur5 Cuttack4 Jodhpur3 Agra3 Amritsar2 Dehradun2 A.K. SIKRI ROHINTON FALI NARIMAN1 Ranchi1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153A43 Addition to Income21 Section 143(3)20 Disallowance16 Section 6810 Business Income9 House Property7 Section 406 Section 139(1)6 Section 2(22)(e)

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

disallowing the deemed dividend of Rs.6,49,70,741 (Rs.6,46,05,741 + Rs.3,65,000) (Revised after rectification to Rs. 1,72,80,539/-). 11. On the facts

Showing 1–20 of 24 · Page 1 of 2

6

Section 143(2)5

Section 142(1)5

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

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

disallowing the deemed dividend of Rs. 17,33,575/-.\n11. Any other ground that may be urged at the time

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. SHRI ROHAN JAGDALE , NAGPUR

In the result, appeal of the Revenue dismissed

ITA 85/NAG/2020[2014-15]Status: DisposedITAT Nagpur06 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(2)Section 143(3)Section 2(22)(e)Section 68

disallowing business promotion expenses of Rs.13,26,600/- vide order dated 02.11.2016 passed u/sec.143(3) of the Act. 3 ITA.No.85/NAG./2020 3. On being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). 4. The learned CIT(A) after considering the submissions of the assessee and the assessment order, deleted the addition of Rs.1

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

In the result, Revenue’s appeal stands dismissed

ITA 19/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 143(3)Section 153ASection 2(22)Section 2(22)(e)Section 40A(2)(b)

Disallowance u/s 40A(2)(b) ` 7,70,943 4. Deemed dividend u/s 2(22)€ ` 9,63,76,334 5. Deemed

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 18/NAG/2016[2009-10]Status: DisposedITAT Nagpur15 May 2025AY 2009-10

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

Section 153ASection 40

deemed dividend u/s 2(22)(e) of Rs.\n8,75,36,654/-.\n7. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of 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

deemed dividend u/s 2(22)(e) of Rs.\n8,75,36,654/-.\n7. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of 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

deemed dividend u/s 2(22)(e) of Rs.\n8,75,36,654/-.\n7. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of 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

deemed dividend u/s 2(22)(e) of Rs. 8,75,36,654/-. 7. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of 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

deemed dividend u/s 2(22)(e) of Rs. 8,75,36,654/-. 7. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of 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 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

deemed dividend u/s 2(22)(e) of Rs.\n8,75,36,654/-.\n7. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of disallowance

M/S SHREE AGRAWAL COAL INDIA PVT. LTD,NAGPUR vs. A,C.I.T CENT CIR. 1(2), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 180/NAG/2016[2009-10]Status: DisposedITAT Nagpur15 May 2025AY 2009-10

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 143(3)Section 153ASection 2(22)(d)Section 2(22)(e)

Deemed Dividend u/s 2(22)(d) ` 7,69,50,670 Share application & premium treated 6. ` 3,70,00,000 unexplained ` 6,15,49,178 7. Unsecured loans treated unexplained ` 26,74,93,739 8. Sundry creditors treated unexplained ` 8,69,520 9. Expenses disallowed

RAVINDRA KHANDELWAL,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE AKOLA , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 403/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Oct 2024AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 36Section 68Section 69A

deemed dividend doesn't arise. Unsecured loans taken in personal capacity The assessee has taken unsecured loans in personal capacity from friends and family during the year under consideration. As discussed above as well, the loans were in turn used to support the business of the assessee through KJAPL. This was required to be done as companies are not allowed

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)

deems it fit that such expenses should be disallowed and hence added to the total income of the appellant and thereby increasing the total income of the appellant, the same shall be eligible for deduction under Section 80P(2)(a) being profits and gains of business of the appellant. Hence your honor is request to consider the matter in above

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

deemed dividend u/s 2(22)(e) as per para 16 Cash deposits with H.D.F.C. bank treated as ` 42,36,000 13. undisclosed income. As per para 17 ` 19,72,89,087 4 Shri Dharampal Ramkumar Agarwal ITA no.307/Nag./2016 The assessee being aggrieved by the additions so made by the Assessing Officer, filed appeal before the first appellate authority

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 142(1)Section 143Section 144BSection 68

deeming fiction of section 68 have been invoked only on the basis of non-furnishing of tax returns and bank statement of lenders. 2 Ravindra Madanlal Khandelwal ITA no.375/Nag./2024 2. Whether on the facts and circumstances of the case, the learned First Appellate Authority was justified in endorsing disallowing of interest income of Rs.74,32,292/-. 3. Whether