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10 results for “disallowance”+ Section 801A(4)(iv)clear

Sorted by relevance

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Key Topics

Section 80I59Deduction10Section 254(1)8Section 271(1)(c)8Section 1488Section 1478Section 234D8Penalty8Reopening of Assessment8Addition to Income

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

8
Section 807
Section 2634

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

iv) of sub-Section (4) of Section 80IA. As per report in Form 10CCB furnished by assessee, the date of commencement of operation/activity by undertaking is 15/02/1997. The sub-clause (b) was substituted by the Finance Act, 2001 w.e.f. 01/04/2002. The Assessing Officer after recording the amended provisions, held that new infrastructure facility came into existence on 15/02/1997 as shown

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

iv] It is, therefore, prayed that the order the Ld. CIT(A)-4, Surat may be set aside and that of the assessing officer may be restored to the above extent. [v] The assessee craves leave to add, amend and/or withdraw any ground(s) of appeal either before or during the course of hearing of the appeal.” 3. Brief facts

MANISH PACKAGING PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is allowed

ITA 192/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 142(1)Section 143(3)Section 263Section 80Section 801Section 80I

801A, the assessee was categorically requested to submit the Profit & Loss account, Balance sheet & Tax audit report for the year under consideration. In compliance with the show cause notice, the assessee vide reply dated 27.11.2020 furnished form 10CCB with respect to all the six wind mill units and requested twice for adjournments for further submission, which were given