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228 results for “disallowance”+ Section 10(30)clear

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Key Topics

Section 143(3)59Section 80I49Section 153A42Addition to Income38Disallowance32Deduction29Section 14827Section 80P(2)(a)23Section 14720Section 143(1)

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

Showing 1–20 of 228 · Page 1 of 12

...
18
Section 153C17
Exemption8

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

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)

10 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 “Any sum received by the assessee from any of his employee to which the provision of sub-clause(x) of clause (24) of section 2 apply, if such sum is credited by the assesse to the employee‟s account in the relevant fund or funds on or before

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal
Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

30 to 38 of the Act can be disallowed for non–deduction of tax at sources when it is undisputedly a capital expenditure and not claimed as a deduction while computing income from projects and gain of business and profession, there cannot be any disallowance in the intimation under section 143(1)(a) of the Act. Hence there

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 165/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

In the result, the aforesaid appeals of the assessee are allowed

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 123/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 122/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y