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Section 143(3)35 Condonation of Delay33 Section 14824 Section 25021 Deduction21 Section 26320 Disallowance20 Addition to Income19 Section 80P(2)(a)15

ACIT, CIRCLE - 2(1), PANAJI vs. M/S JAY RAM ORE CARRIERS, VASCO

In the result, the appeal filed by the Revenue stands allowed

ITA 227/PAN/2018[2014-15]Status: DisposedITAT Panaji29 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.227/Pan/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Circle-2(1), Panaji, Vs. M/S. Jay Ram Ore Goa. Carriers, 2Nd Floor, Sunflower Appts, Opp. St. Andrew Church, Vasco, Goa. Pan : Aaffj0752R Appellant Respondent Revenue By : Shri N. Shrikanth Assessee By : Shri R. D. Onkar Date Of Hearing : 16.08.2023 Date Of Pronouncement : 29.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 30.03.2018 For The Assessment Year 2014-15. 2. Briefly, The Facts Of The Case Are That The Respondent-Assessee Is A Partnership Firm Engaged In The Business Of Operation Of Barge Of Contract. The Return Of Income For The Assessment Year 2014-15 Was Filed By The Appellant Firm On 29.07.2014 Declaring Total Income

For Appellant: Shri R. D. OnkarFor Respondent: Shri N. Shrikanth

Section 143(3)Section 40

section 40(b)(v) read with Explanation 3 thereto, the income as disclosed in the Profits & Loss Account alone has to be considered, accordingly, directed the Assessing Officer to delete the addition made on account of excess partners’ remuneration of Rs.1,38,95,958/-. As regards to the set-off of the brought forward business loses against the capital gains

Showing 1–20 of 73 · Page 1 of 4

ACIT, CIRCLE - 2(1), PANAJI vs. M/S JAY RAM ORE CARRIERS, VASCO

ACIT, CIRCLE - 2(1), PANAJI vs. M/S JAY RAM ORE CARRIERS, VASCO

UMICORE AUTOCAT INDIA PRIVATE LIMITED ( ORIGINAL APPELLANT UMICORE ANANDEYA (INDIA) PRIVATE LIMITED),ZUARINAGAR, GOA vs. INCOME TAX OFFICER, WARD - 2,, MARGAO

UMICORE AUTOCAT INDIA PRIVATE LIMITED ( ORIGINAL APPELLANT UMICORE ANANDEYA (INDIA) PRIVATE LIMITED),ZUARINAGAR, GOA vs. INCOME TAX OFFICER, WARD - 2,, MARGAO

APPAYYA KAVEERAPPA KOTTARSHETTY,BELGAUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BELAGAVI

BANDEKAR BROTHERS PRIVATE LIMITED,VASCO-DA-GAMA, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANAJI, GOA

MAHENDRA PURUSHOTTAM NAIK GAUNEKAR,PANAJI vs. INCOME TAX OFFICER, PANAJI

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SHRI SHANU PAI PANANDIKAR (HUF), MARGAO

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SMT KUNDA SHANU PAI PANANDIKAR, MARGAO

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHIT RAMCHANDRA PAI PANANDIKAR, MARGAO

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHIT RAMCHANDRA PAI PANANDIKAR, MARGAO

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHAN RAMCHANDRA PAI PANANDIKAR, MARGAO

INCOME TAX OFFICER, WARD - 3, MARGAO vs. SHRI RAJ SHANU PAI PANANDIKAR, MARGAO

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHAN RAMCHANDRA PAI PANANDIKAR, MARGAO

THE INCOME TAX OFFICER, WARD - 3, MARGAO vs. SMT RAJANI RAMCHANDRA PAI PANANDIUKAAR, MARGAO

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SHRI SHANU PAI PANANDIKAR (HUF), MARGAO

PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

SONALI MAHENDRA NAIK GAUNEKAR,PANAJI vs. INCOME TAX OFFICER, WARD - 1(1), PANAJI

SONALI MAHENDRA NAIK GAUNEKAR,PANAJI vs. ASST. UNIT, NFAC, I. T. DEPARTMENT, DELHI

EMCO GOA PRIVATE LIMITED,MARGAO vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU