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2 results for “disallowance”+ Section 29Cclear

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Section 10A16Section 115J2

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the revenue is hereby dismissed

ITA 15/RJT/2017[2013-14]Status: DisposedITAT Rajkot24 Jun 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R
Section 10ASection 115J

29C from an accountant who certifies that the Adjusted Total Turnover and Alternate Minimum Tax was in accordance to the provision of section 115JC of the Act and furnished the report on or before the due date of filing the return of income. vii. The assessee in the present case has incurred salary expenses of Rs. 10,000/- only which

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,RAJKOT vs. INCOME TAX OFFICER GUJ-W-201-1, RAJKOT, RAJKOT

ITA 731/RJT/2024[2023-24]Status: DisposedITAT Rajkot05 May 2025AY 2023-24

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं/.Ita No.731/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2023-24) (Hybrid Hearing)

For Appellant: Shri Bakul Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143Section 143(1)Section 143(3)

29C) of the Income Tax Act, income from activities conducted without profit motive and involving no third-party transactions should not be subject to MMR, as outlined in the Supreme Court's judgment in Chelmsford Club. Ground 2: Application of Interest under Sections 234A, 234B, and 234C The interest levied under sections 234A, 234B, and 234C is also disputed. Given