Search: disallowance

5 results for “disallowance”+ Section 53Aclear

Sorted by relevance

Delhi74 Mumbai71 Bangalore47 Chennai46 Hyderabad35 Kolkata24 Chandigarh17 Indore11 Pune5 Raipur5 Jaipur5 Ahmedabad3 Lucknow3 Visakhapatnam3 Surat2 Telangana2 Karnataka2 Cuttack1 Cochin1 Rajkot1

Key Topics

Section 26344 Section 43C8 Section 54F6 Section 153A4 Section 53A4 Revision u/s 2634

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 32/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

For Appellant: Shri Amit M Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR

Section 143(3)Section 17Section 2(47)(v)Section 49Section 53ASection 54F

disallowance of deduction u/s 54F amounting to Rs.2,59,08,966/- ignoring the fact that possession of the new asset was not handed over to the assessee by the agreement and hence the transaction cannot be treated as a part performance of the contract as referred to in section 53A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR