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348 results for “disallowance”+ Section 13(1)(d)clear

Sorted by relevance

Mumbai11,974Delhi7,507Chennai3,705Bangalore3,604Kolkata2,434Ahmedabad2,291Jaipur1,560Pune1,412Hyderabad1,278Indore908Surat784Chandigarh630Cochin589Visakhapatnam548Cuttack496Raipur413Nagpur348Rajkot334Lucknow277Amritsar222Karnataka207Agra157Panaji156Jodhpur139Ranchi122Guwahati114Allahabad114SC106Patna75Telangana62Calcutta54Jabalpur38Dehradun37Kerala35Varanasi33Punjab & Haryana7A.K. SIKRI ROHINTON FALI NARIMAN5Orissa5Rajasthan5Himachal Pradesh4ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)65Section 80I52Section 26348Addition to Income46Section 69A44Section 80P(2)(a)40Section 153A35Section 44A29Deduction26Disallowance

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

disallowance is to be restricted only qua amounts to which violation u/s 13(1)(c)/ 13(2) is attracted and the exemption in respect of other income cannot be forfeited.” 14. A reading of the above makes it amply clear that a harmonious construction of the relevant provisions is required. Legislature has clearly contemplated that in a case where

Showing 1–20 of 348 · Page 1 of 18

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Section 115B23
Search & Seizure14

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallow exemption of section 11 of I.T. Act merely on the addition of 2 Jaymahakali Shikshan Sanstha A.Y. 2017–18, 2018–19 & 2019–20 Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d

WAGHMARE FOOD PRODUCTS PVT.LTD.,56, OLD BAGADGANJ , NAGPUR 440008 (MH) vs. CENTRAL PROCESSING CENTRE, BENGALURU, 1ST FLOOR, PRESTIGE ALPHA, 48/1, 48/2, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA 560100

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

ITA 52/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

CENTRAL DETECTIVE AND SECURITY SERVICES ,PLOT NO.8, JAIL ROAD, RAHATE COLONY, NAGPUR 440001 vs. INCOME TAX OFFICER , WARD1(3), ITO WARD 1(3) NAGPUR, MECL BUILDING, DR BABASAHEB AMBEDKAR BHAWAN SEMINARY HILLS NAGPUR, MAHARASHTRA-440006

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

ITA 50/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

M/S R K WAREHOUSING AND LEASING ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGLORE

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

ITA 18/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

MALANI COMBINES,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA

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

ITA 49/NAG/2022[2015-16]Status: DisposedITAT Nagpur26 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

M/S. CEINSYS TECH LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

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

ITA 43/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

PAWANSUT TRAVELS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 17/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

M/S. FORMS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

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

ITA 20/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

M/S. KABRA ENGINEERING, CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 22/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

SADHNA SAHAKARI BANK LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 16/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

DURGESH INDUSTRIAL SECURITY PVT. LTD,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

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

ITA 13/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

SHAMLAX METACHEM PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 99/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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

JAIKA VEHICLE TRADE PRIVATE LIMITED,NAGPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE

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

ITA 90/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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

SHANTI ARMS TECH PVT LTD,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 15/NAG/2022[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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

M/S. DHANDHANIA INFOTECH ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 84/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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

ANKUR SEEDS PVT. LTD.,NAGPUR vs. DIRECTOR OF INCOME TAX (CPC), BANGALORE

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

ITA 182/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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y

NEELAM RAKESH SINGH,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANLORE

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

ITA 194/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

13. ITA no.141/Nag./2021A.Y. 2018–19 25.08.2021 143(1) 14. ITA no.144/Nag./2021A.Y. 2017–18 19.07.2021 143(3) 15. ITA no.145/Nag./2021A.Y. 2019–20 30.09.2021 143(1) 16. ITA no.148/Nag./2021A.Y. 2017–18 30.09.2021 154 17. ITA no.149/Nag./2021A.Y. 2018–19 28.08.2021 143(1) 18. ITA no.150/Nag./2021A.Y. 2019–20 28.08.2021 143(1) 19. ITA no.151/Nag./2021A.Y