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4 results for “disallowance”+ Section 56(2)(x)clear

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Key Topics

Section 143(3)8Section 80P(4)8Section 14A6Section 1313Section 143(1)3Addition to Income3Section 142(1)2Section 692Section 41(1)2Deduction

INFRASTRUCTURE LOGISTICS PVT. LTD.,DONA PAULA vs. JOINT COMM. OF INCOME TAX, RANGE - 1, PANAJI

In the result, appeal of the assessee in ITA No

ITA 380/PAN/2017[2009-10]Status: DisposedITAT Panaji13 May 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Nishant Thakkar, AR &For Respondent: Shri Sourabh Nayak, DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 40Section 41(1)
2
Disallowance2

disallowance of 18 Infrastructure Logistics Pvt. Ltd. ITA Nos.380 & 381/PAN/2017 the assessee’s claim for deduction of Rs.10,89,334/-, we uphold the same. Thus, the Ground of appeal No.1 raised by the revenue is dismissed in terms of our aforesaid observations. 17. We shall now advert to the grievance of the Revenue that the CIT(Appeals) had erred

ASSTT. COMM. OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. INFRASTRUCTURE LOGISTICS PVT. LTD., DONA PAULA

In the result, appeal of the assessee in ITA No

ITA 381/PAN/2017[2009-10]Status: DisposedITAT Panaji13 May 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Nishant Thakkar, AR &For Respondent: Shri Sourabh Nayak, DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 40Section 41(1)

disallowance of 18 Infrastructure Logistics Pvt. Ltd. ITA Nos.380 & 381/PAN/2017 the assessee’s claim for deduction of Rs.10,89,334/-, we uphold the same. Thus, the Ground of appeal No.1 raised by the revenue is dismissed in terms of our aforesaid observations. 17. We shall now advert to the grievance of the Revenue that the CIT(Appeals) had erred

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

The appeals of the assessee are allowed

ITA 46/PAN/2021[2017-18]Status: DisposedITAT Panaji24 Nov 2022AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajendra BhobeFor Respondent: Shri N. Shrikant
Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

x that both the lower authorities have erred in law and on facts in declining its 80P(2)(a)(i) deduction of Rs.19,56,156/- inter alia for twin reasons that it is only a Urban Co-operative Bank then a cooperative society and the said interest income represents deposits made in a cooperative bank and thus not entitled

M/S SADANAND BHAVAN,GOKAK vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

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

ITA 49/PAN/2026[2013-14]Status: DisposedITAT Panaji01 Apr 2026AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.49/Pan/2026 (A.Y. 2013-14) M/S Sadanand Bhavan, The Income Tax Cts No. 3205 Opp. Bus Vs. Office Ward 1, Stand Road Gokak, Gokak, Karnataka -591307. Karnataka-591307. Pan .No.Aapfs8051G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 115BSection 131Section 133ASection 142(1)Section 143(3)Section 69Section 69A

56,00,000/- made in the assessment proceedings and the total aggregate declaration is of Rs. 1,00,50,279/-. The A.O. has accepted the return of income where the additional income was offered and allowed deduction of partner s remuneration and assessed the total income of Rs.49,64,500/- and 3 M/s Sadanand Bhawan passed the order