Search: disallowance

90 results for “disallowance”+ Section 48clear

Sorted by relevance

Key Topics

Condonation of Delay54 Section 80P(4)46 Section 80P37 Section 143(3)33 Disallowance32 Deduction30 Section 80P(2)(d)27 Section 250(6)23 Section 43B21 Addition to Income

SMT ALICIA NINETTE FIALHO GONSALVES,ILHAS vs. THE INCOME TAX OFFICER, WARD - 1(3), PANAJI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 82/PAN/2018[2012-13]Status: DisposedITAT Panaji05 Apr 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No.82/Pan/2018 "नधा"रण वष" / Assessment Year : 2012-13 Smt. Alicia Ninette Fialho Gonsalves H.No.203, Villa Gonsalves, Chimbel, Ilhas, Goa – 403 006 .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Panaji Goa. ……""यथ" / Respondent Assessee By : Shri Jitendra Jain, Advocate Revenue By : Shri Sourabh Nayak, Sr. D.R. सुनवाई क" तार"ख / Date Of Hearing : 25.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 05.04.2022

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Sourabh Nayak, Sr. D.R

Section 139Section 143(3)Section 40

disallowance under section 40(a)(ia) of the Income-Tax Act, 1961 of the assessee’s claim for deduction of construction expenses of Rs. 29,00,838/- that were payable by the assessee to M/s. Buildtech Real Estate Developers [in short “M/s. BRED”] on 31.03.2012. As is discernible from the orders of the lower authorities, the assessee had credited contract

Showing 1–20 of 90 · Page 1 of 5

SMT ALICIA NINETTE FIALHO GONSALVES,ILHAS vs. THE INCOME TAX OFFICER, WARD - 1(3), PANAJI

SMT ALICIA NINETTE FIALHO GONSALVES,ILHAS vs. THE INCOME TAX OFFICER, WARD - 1(3), PANAJI

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

SHRI LALJI PURSHOTTAM DABHOYYA PATEL,ALTINHO vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

INCOME TAX OFFICER, WARD - 1(1), PANAJI vs. SHRI LALJI PURUSHOTTAM BABHOYYA PATEL, ALTINHO

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

M/S SHIRAGAO PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

THE BHAGWATI URBAN CO-OP. CREDIT SOCIETY LTD.,PERNEM vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

PRATHAMIK KRISHI PATTIN SAHAKARI NIYAMIT,SALAPUR vs. ITO, WARD - 1(5), BELAGAVI

THE YAMAKANMARDI LAXMI URBEN CREDIT SOUHARDA SAHAKARI NIYAMIT .,BELGAUM vs. INCOME TAX OFFICER (WARD) 1(1), BELGAVI

HEGDEKATTA GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,SIRSI vs. THE INCOME TAX OFFICER, WARD - 1,, SIRSI

SHRI. GOMATESH CO-OPP. CREDIT SOC. LTD.,BELGAUM vs. INCOME TAX OFFICER, WARD- 1, NIPANI

PRATHAMIK KRISHI PATTIN SAHAKARI BANK,BELGAVI vs. INCOME TAX OFFICER, WARD 1(4), BELGAVI

SHRI. GOMATESH CO-OPP. CREDIT SOC. LTD.,BELGAUM vs. INCOME TAX OFFICER, WARD- 1, NIPANI

SHRI SHIVAYOGI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAVI

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

M/S VEERASHAIVA CREDIT SOUHARD SAHAKARI LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD -2(2), BELGAVI

M/S NERALI URBAN CO-OPRATIVE CREDIT SOCIETY LIMITED,NERALI vs. INCOME TAX OFFICER, WARD - 2(2), BELAGAVI

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM