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

In the result, appeal by the assessee for A

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

80A(5) of the Act, to claim deduction under section 801B assessee had to make the claim of impugned deduction in the Return of Income. It means to claim Deduction under Chapter VIA under the heading "C.-Deductions in respect of certain incomes the Assessee has to claim the deduction in the Return of Income

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

In the result, appeal by the assessee for A

80A(5) of the Act, to claim deduction under section 801B assessee had\nto make the claim of impugned deduction in the Return of Income. It means to\nclaim Deduction under Chapter VIA under the heading \"C.-Deductions in\nrespect of certain incomes the Assessee has to claim the deduction in the\nReturn of Income.\n7.6

THE SOMALWAR ACADEMY EDUCATION SOCIETIES EMPLOYEES CO-OP CREDIT SOCIETY MAR.,NAGPUR vs. INCOME TAX OFFICER, WAR 1(5), NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

section 80A of the Act, as it is stands in the statute book. 5. Heard the parties and perused the material available on record. In the instant case, the due date for filing the original return of income was 30/05/2018, however, the Assessee filed the return of income on 26/03/2019 and, therefore, the return filed by the Assessee

DCIT-AKOLA-CIRCLE, ,, AKOLA vs. SHRI HARMITSINGH BHAGWANSINGH SETHI,, NAGPUR

In the result, Revenue’s appeal is dismissed

Bench: Shri P.K. Bansal & Shri Amarjit Singh

68,210, after claiming Chapter-VIA deduction of ` 14,84,804, which includes deduction of ` 13,86,740 under section 80IA of the Income Tax Act, 1961 (for short “the Act”). The assessee has also shown agricultural income to the tune of ` 1,38,680. The return of income was processed on 28th January 2008. Thereafter, the case