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12 results for “disallowance”

Sorted by relevance

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Key Topics

Addition to Income7Section 116Section 11(2)6Depreciation6Section 1474Section 271(1)4Exemption4Disallowance4Section 13(8)3Section 2(15)

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

disallowed the claim for Rs.1,25,12,348/- towards quality loss, stating that the assessee had no role in the manufacture

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

ITA/816/2008HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

Section 260Section 36(1)(iii)

disallowed. The appeal against the order of assessment was partly accepted by the CIT(A) vide order dated 28.12.2007 and the disallowance

3
Section 11(3)3
Section 2603

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

disallowing the alleged business expenditure noted that the assessee company had failed to file any agreement or supporting evidence in respect

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

disallowing 5% of administrative expenditure related to change in accounting policy. (iv) Whether on the facts and circumstances of the case

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

disallowing 5% of administrative expenditure related to change in accounting policy. (iv) Whether on the facts and circumstances of the case

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

disallowing 5% of administrative expenditure related to change in accounting policy. (iv) Whether on the facts and circumstances of the case

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

disallowed by the Assessing Officer, holding that it was income from other sources. The assessee appealed to the Commissioner, who came

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

ITA/69/2009HC Rajasthan02 Jan 2020

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

Section 147Section 254Section 40ASection 40A(3)Section 68

disallowance of Rs.2,76,167/- under Section 40A (3) of the IT Act. 4. Indeed in the impugned the ITAT

HARSHVARDHAN JOHARI vs. DY. COMMISSIONER OF INCOME TAX

ITA/48/2020HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

disallowance of Rs.9,81,15,000/- towards depreciation at 25% on goodwill acquired from purchase of network business ignoring the fact

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

disallowed the claim of th of Rs.2,04,41,885/-. The CIT (A pital loss of Rs.9,87,485/- and al value

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

disallowed. The information about the Registrant or the Administrative Contact has to be reflected and no privacy or proxy services would be provided by any DNR of ‘.in’ or ‘.bharat’ domain name. Any violation of the said provision will constitute a material breach of the (hereinafter “the NIXI Agreement”). The said clause reads as under: “4.4.3. Registrars shall not accept

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

ITA/268/2018HC Rajasthan19 Mar 2021

Bench: SABINA,MANOJ KUMAR VYAS

Section 260Section 45(2)

disallowance of claim of deduction on account of commission on locker rent received in advance of Rs.112.84 Crore by following