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5 results for “disallowance”+ Section 116clear

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Key Topics

Section 80I6Section 1474Section 2603Section 143(3)3Section 1483Section 115J2Section 143(2)2Section 272Addition to Income2

Commissioner of Income Tax - II vs. M/s. Healthware Private Limited

In the result, the order passed by the tribunal

ITTA/204/2013HC Telangana04 Jul 2013
Section 115JSection 143(2)Section 143(3)Section 260Section 260ASection 80I

disallowed the deduction claimed under Section 80IA(4)(iv)(c) of the Act and held that computation as per normal provisions of the Act is adopted as tax liability. 3. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 10.02.2009 dismissed the appeal preferred by the assessee. The assessee thereupon approached

Commissioenr of Income Tax vs. Dr. T. Ravi Kumar

ITTA/399/2011
HC Telangana
24 Jul 2013
Section 143(3)Section 271(1)(c)

Section 271(1) (c). From the reading of the assessment order it is not clear that whether the AO was satisfied even prima facie that this claim is suitable for initiating penalty proceedings. The same, therefore, cannot be sustained. On the point of penalty on disallowance after appreciation of facts and circumstances of the case, no penalty is exigable

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

disallowed. These were put during the cross-examination of Bankey, PW 30. They are: Q. Did you state to the investigating officer that the gang rolled the dead bodies of Nathi, Saktu and Bharat Singh and scrutinized them, and did you tell him that the face of Asa Ram resembled that of the deceased Bharat Singh? Q. Did you state

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

ITTA/6/2010HC Telangana14 Mar 2016

Bench: Hon’Ble Mr. Justice Robin Phukan

Section 11Section 37

116, Hon‟ble Supreme Court has held that:- 16. As it is, the jurisdiction conferred on courts under Section 34 of the Arbitration Act is fairly narrow, when it comes to the scope of an appeal under Section 37 of the Arbitration Act, the jurisdiction of an appellate court in examining an order, setting aside or refusing to set aside

The Commissioner of Income Tax, vs. M/s. K.C.P.Limited

In the result, the appeal fails and is hereby dismissed

ITTA/433/2011HC Telangana13 Mar 2012
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 260

disallowed. The assessee thereupon preferred an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 22.07.2010 dismissed the appeal preferred by the assessee. The assessee thereupon filed an appeal before the Tribunal. The Tribunal, by an order dated 15.07.2011, inter alia held that reopening of the assessment under Section 147 read with Section