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582 results for “disallowance”+ Section 5clear

Sorted by relevance

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Key Topics

Addition to Income78Section 143(3)76Disallowance65Section 26361Section 153A47Section 25044Section 80P(2)(a)42Section 143(1)38Deduction34Section 40

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

5) read with Judiciary Judgments on the same clarifys that, "the deduction under chapter VIA is allowable if the claim of the same is made in the return of income either filed under section 139(1) or filed under section 139(4) or in response to notice u/s 142(1) or filed before completion of assessment. The specific disallowance

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

Showing 1–20 of 582 · Page 1 of 30

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31
Section 14823
Exemption19
ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

5) read with Judiciary Judgments on the same clarifys that, "the deduction under chapter VIA is allowable if the claim of the same is made in the return of income either filed under section 139(1) or filed under section 139(4) or in response to notice u/s 142(1) or filed before completion of assessment. The specific disallowance

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

5) read with Judiciary Judgments on the same clarifys that, "the deduction under chapter VIA is allowable if the claim of the same is made in the return of income either filed under section 139(1) or filed under section 139(4) or in response to notice u/s 142(1) or filed before completion of assessment. The specific disallowance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 32/NAG/2020[2014-15]Status: DisposedITAT Nagpur28 May 2024AY 2014-15

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

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

5) of the Act may be treated as return filed in response to notice under section 148 of the I.T. Act. The notice under section 143(2) of the Act was issued on 15/10/2015, and served on 19/10/2015. The Assessing Officer has disallowed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

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

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

5) of the Act may be treated as return filed in response to notice under section 148 of the I.T. Act. The notice under section 143(2) of the Act was issued on 15/10/2015, and served on 19/10/2015. The Assessing Officer has disallowed

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80PSection 80P(1)

5) read with Judiciary Judgments on the same clarifys that, "the deduction under chapter VIA is allowable if the claim of the same is made in the return of income either filed under section 139(1) or filed under section 139(4) or in response to notice u/s 142(1) or filed before completion of assessment. The specific disallowance

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

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

ITA 178/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

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

ITA 177/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

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

ITA 179/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

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

ITA 151/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

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

ITA 172/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5

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

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

ITA 150/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

disallowed under section 36(1)(va) 2. [2022] 136 taxmann.com 154 (Delhi - Trib.)[14-02-2022], IN THE ITAT DELHI BENCH 'F', Rakesh Janghu v. CPC, Bangalore, wherein it is held that :- 5