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228 results for “disallowance”+ Section 50clear

Sorted by relevance

Mumbai7,525 Delhi6,357 Chennai1,972 Bangalore1,945 Kolkata1,760 Ahmedabad1,672 Pune1,181 Hyderabad1,028 Jaipur985 Chandigarh640 Indore584 Surat481 Raipur356 Cochin350 Visakhapatnam312 Rajkot273 Nagpur228 Cuttack221 Amritsar203 Lucknow169 Karnataka150 Allahabad93 Guwahati88 Jodhpur83 Agra77 Ranchi71 Telangana65 Calcutta59 Patna58 Panaji57 SC55 Dehradun35 Jabalpur33 Varanasi24 Kerala19 Punjab & Haryana7 Orissa3 Himachal Pradesh3 Rajasthan3 A.K. SIKRI ROHINTON FALI NARIMAN2 Bombay1 ASHOK BHAN DALVEER BHANDARI1 Uttarakhand1 Gauhati1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 143(3)50 Section 153A49 Addition to Income48 Section 69A44 Disallowance32 Section 44A28 Section 80I23 Section 139(1)22 Section 80P(2)(a)22 Section 115B

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

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

ITA 343/NAG/2015[2011-12]Status: DisposedITAT Nagpur26 Oct 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar

Section 131Section 133ASection 40A(3)

disallowance of cash payment of ` 53,50,000 under section 40A(3) of the Act. 13. We have considered similar

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

Showing 1–20 of 228 · Page 1 of 12

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ITA 391/NAG/2019[2014-15]Status: Heard

ITAT Nagpur

27 Nov 2024

AY 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)

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored 5 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly

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

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

WAGHMARE FOOD PRODUCTS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 51/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

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

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

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. 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

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

GREAT SHERLOCK EFMS PVT.LTD.,3, SUYOG, RING ROAD, TRIMURTI NAGAR, NAGPUR 440022 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 46/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

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

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

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. 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

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 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

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

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

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

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

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. 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

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

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

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 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

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. 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

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

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

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

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

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

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

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

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

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