Search: disallowance

3 results for “disallowance”+ Section 92Bclear

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Section 2513 Deduction3 Disallowance3 Comparables/TP3

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

ITA 248/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 251

disallowing premium on debentures, and restricting the corporate guarantee fee.", "held": "The Tribunal held that brand development expenses are revenue expenditure and allowable. The issue of premium on non-convertible debentures was also decided in favor of the assessee, following previous rulings. Regarding the corporate guarantee fee, the Tribunal upheld the CIT(A)'s decision to restrict

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR vs. AVANTHA HOLDINGS LIMITED, CHANDRAPUR