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7 results for “section 68”+ Section 43Bclear

Sorted by relevance

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Key Topics

Section 80P(2)(d)12Section 26310Section 80P8Section 143(3)6Section 80P(2)(a)4Section 80P(2)(c)4Section 153A4Section 43B3Addition to Income3Deduction

SUFALAM INFRA PROJECTS LTD ,NAGPUR vs. PR. CIT (CENTRAL ), NAGPUR

In the result, the departmental appeal is dismissed

ITA 97/NAG/2019[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

43B of the Act from 01-04-1984 came up for consideration in Allied Motors Private Limited v. CIT (1997) 91 taxman 205(SC) before Hon'ble Supreme Court and it was given retrospective effect from the inception of the section on the reasoning that the proviso was added to remedy ITA NO.97/NAG/2019 & ITA NO. 46/NAG/2021 & CO NO.6/NAG/2023 Sufalam

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR, NAGPUR vs. M/S. SUFLAM INFRA PROJECT LTD, NAGPUR

2
Disallowance2

In the result, the departmental appeal is dismissed

ITA 46/NAG/2021[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

43B of the Act from 01-04-1984 came up for consideration in Allied Motors Private Limited v. CIT (1997) 91 taxman 205(SC) before Hon'ble Supreme Court and it was given retrospective effect from the inception of the section on the reasoning that the proviso was added to remedy ITA NO.97/NAG/2019 & ITA NO. 46/NAG/2021 & CO NO.6/NAG/2023 Sufalam

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

ITA 212/NAG/2024[2020-21]Status: DisposedITAT Nagpur28 Nov 2024AY 2020-21

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P of the Act to the tune of ` 9,84,733. The learned A.R. for the assessee pleaded that this ground was taken by the assesse before

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

ITA 211/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Nov 2024AY 2018-19

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P of the Act to the tune of ` 9,84,733. The learned A.R. for the assessee pleaded that this ground was taken by the assesse before

BAJIRAO KESHAVRAO SHEJU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGHLORE

Appeal is allowed for statistical purposes in above terms

ITA 336/NAG/2022[2018-2019]Status: DisposedITAT Nagpur30 Apr 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Akshay RathiFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 43B

68,838/- which relates to bonus amount. The amount of bonus was not paid at the time of filling of 3CD. The amount of Bonus 2 ITA.No.336/NAG./2022 was paid before the due date of filling return of Income, so adding back the liability of section 43B

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

ITA 292/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B

43B of Rs. 1,27,653/-. 5. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs. 4,77,67,712/-. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

ITA 23/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B

43B of Rs. 1,27,653/-. 5. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs. 4,77,67,712/-. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition