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162 results for “disallowance”+ Section 45(2)clear

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Section 153A68 Section 153C55 Section 143(3)47 Addition to Income36 Section 80P(2)(a)30 Disallowance29 Deduction20 Section 80I18 Section 143(1)15 Section 147

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 142(1)Section 143(2)

45. Now coming to the issue relating to treatment of these subsidies while computing book profit u/s 115JB, we note that the Hon'ble Apex Court in the case of Apollo Tyres Ltd. v. CIT. [2002] 122 Taxman 562/255 ITR 273 held that the AO has the power to rework the book profit if the profits are computed

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

Showing 1–20 of 162 · Page 1 of 9

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ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

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

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

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

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

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

M/S. TRUFORM ENGINEERSS ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGLORE

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

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

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

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

ARTIKAUR RAJENDRA SINGH JUNI L/H RAJENDRA SINGH JUNI,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE

SUDARSHAN MOTORS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

CHAWLA SAREE DEPOT,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

BARBATE AUTOMOTIVE INDIA PVT. LTD.,NAGPUR vs. ASSISTANT DIRECTORE OF INCOME TAX,CPF, BANGALORE

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

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