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Addition to Income29 Section 271(1)(c)26 Disallowance22 Depreciation18 Section 143(3)17 Penalty14 Section 6813 Section 14A11 Section 153A9 Section 40

MANILAL DAYALJI & CO,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 2(1), RAIPUR

In the result, appeal of the assessee is partly allowed

ITA 290/RPR/2017[2013-14]Status: DisposedITAT Raipur30 Mar 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No.290/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 Manilal Dayalji & Co. Gola Bidi Works, Sadar Bazar, Dhamtari (C.G.) Pin : 493773 Pan : Aagfm4587N .......अपीलाथ" / Appellant बनाम / V/S. The Dcit-2(1), Central Revenue Building, Civil Lane, Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri R.B. Doshi, C.A. Revenue By : Shri Sanjay Kumar, Sr. D.R. सुनवाई क" तार"ख / Date Of Hearing : 17.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri Sanjay Kumar, Sr. D.R

Section 143(2)Section 143(3)Section 14A

172/-. Backed by the aforesaid facts, we are of the considered view, that as the assessee firm had sufficient interest-free funds available with it to source the investments made in the exempt income yielding shares, therefore, no part of the interest expenditure was liable to be disallowed under section

Showing 1–20 of 47 · Page 1 of 3

MANILAL DAYALJI & CO,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 2(1), RAIPUR

MANILAL DAYALJI & CO,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 2(1), RAIPUR

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

SOUTH EASTERN COAL FIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE-1,, BILASPUR(CG)

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

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

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

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

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

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

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

THE S0UTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR, BILASPUR vs. M/S SOUTH EASTERN COALFIELDS LTD, BILASPUR

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

DY.C.I.T. CIR 1(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE 1, BILASPUR(CG)

DY. C.I.T.2(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

DY.COMMISSIONER OF INCOME-TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COAFIELDS LIMITED, BILASPUR(CG)

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