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5 results for “disallowance”+ Section 11(1)(d)clear

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Key Topics

Section 14810Section 2603Section 11(1)(d)2Section 143(3)2Section 143(1)2Reassessment2Reopening of Assessment2

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SEKHAR KUMAR MOHAPATRA

In the result, the appeal fails and is hereby dismissed

ITA/65/2022HC Orissa11 Oct 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 10(34)Section 11(1)(a)Section 11(1)(d)Section 260

disallowance of carry forward of deficit ignoring the fact that there is no excess provision in Act allowing such claim 3 and without appreciating the fact that this would have effect of granting double benefit to assessee, first as accumulation of income under section 11(1)(a) or corpus donation under section 11(1)(d

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

ITA/25/2022
HC Orissa
09 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether examination and analysis of information received

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

ITA/19/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether examination and analysis of information received

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

D G M E N T [ITA Nos.68/2017, 196/2019, 63/2019, 1/2018, 219/2019] S.V.Bhatti, J. We have heard Mr Navneeth N. Nath holding for Mr Jose Joseph for the appellant and Mr A Kumar for the respondent. 2. The Principal Commissioner of Income Tax, Kottayam/Revenue, is the appellant. M/s. Sahyadri Co-operative Credit Society Ltd, Kottayam/assessee, is the respondent

COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA

Appeals are dismissed

ITA/119/2013HC Orissa21 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 260

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 21ST DAY OF JUNE, 2013 PRESENT THE HON’BLE MR. JUSTICE D. V. SHYLENDRA KUMAR AND THE HON’BLE MRS. JUSTICE B.S. INDRAKALA ITA NOS.119-120/2013 BETWEEN: Fibres and Fabrics International Pvt. Ltd., (A Private Company Limited by Shares, Incorporated under the Companies Act, 1956) Having its office