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348 results for “disallowance”+ Deductionclear

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Key Topics

Section 80P(2)97Disallowance80Addition to Income72Section 143(3)53Section 26352Deduction48Section 15446Section 143(1)39Section 36(1)(va)35TDS

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 91/RPR/2020[2012-13]Status: DisposedITAT Raipur18 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

disallowance any part of its claim for deduction of interest expenses, therefore, the A.O had rightly worked out the disallowance

Showing 1–20 of 348 · Page 1 of 18

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31
Section 80P23
Natural Justice23

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

disallowance any part of its claim for deduction of interest expenses, therefore, the A.O had rightly worked out the disallowance

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. JT. COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(1), BILASPUR

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Disallowance of assesses claim of 11385.80 deduction of provision for leave encashment 3. Disallowance out of guest house expenses 1.21 4. Disallowance

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

ITA 189/RPR/2022[2015-16 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

disallow any deduction, allowance or relief claimed, such deduction, allowance or relief must be such as is, on the basis

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

ITA 186/RPR/2022[2014-15 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

disallow any deduction, allowance or relief claimed, such deduction, allowance or relief must be such as is, on the basis

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

ITA 191/RPR/2022[2015-16 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

disallow any deduction, allowance or relief claimed, such deduction, allowance or relief must be such as is, on the basis

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

ITA 184/RPR/2022[2014-15 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

disallow any deduction, allowance or relief claimed, such deduction, allowance or relief must be such as is, on the basis

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

ITA 185/RPR/2022[2014-15 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

disallow any deduction, allowance or relief claimed, such deduction, allowance or relief must be such as is, on the basis