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2 results for “disallowance”+ Section 801Bclear

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Key Topics

Section 143(3)5Section 80I5Section 1474Deduction2Disallowance2

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(3)Section 147Section 801Section 80I

disallowance of deduction at Rs. 68,50,234/- u/s 80(IB)(10) of the Act. Briefly, the appellant was engaged in a residential project namely C.G. Heights and claimed to be approved and developed with the consent of Nagarpalika Nigam, Raipur and the appellant claimed deduction u/s 80IB(10) of the Act, which was denied by the AO stating that

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

ITA 62/RPR/2019[2008-09]Status: DisposedITAT Raipur09 Jun 2022AY 2008-09

Bench: Shri Ravish Sood () & Shri Rathod Kamlesh Jayantbhai (Accountantmember) Ita. No. 62/Rpr/2019 C.O. No. 7/Rpr/2019 (Arising Out Of I.T.A. No. 62/Rpr/2019) (Assessment Year: 2008-09) Dcit –(2)(1), Manilal Dayalji & Co., Raipur (C.G.) Vs. Gola Bidi Works, Amapara, Dhamtari Pan No.Aagfm4587N (Revenue) (Assessee) Assessee By : Shri R. B. Doshi, Ca Revenue By : Shri G. N. Singh, Dr Date Of Hearing : 07/06/2022 Date Of Pronouncement: 09/06/2022

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri G. N. Singh, DR
Section 147Section 250(4)Section 80Section 801BSection 80I

disallowance of deduction u/s 80IB of the Income Tax Act, 1961 made by the AO without verifying the issue of eligibility of deduction u/s 80IB of the Act?" 2. "Whether on points of facts and on point of law, the Ld. CIT(A) was justified in relying on the decision of the jurisdictional Hon'ble ITAT in the case