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3 results for “disallowance”+ Section 127clear

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Section 2603Section 112Section 2632

The Pr. Commissioner of Income vs. Shri. Vishnu Mohan Reddy Chintapally

Appeal is disposed of

ITTA/113/2024HC Telangana04 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 143(1)Section 143(2)Section 260ASection 263

disallowance of expenditure for personal use. 12. The learned PCIT exercising its powers under Section 263 of the Act, issued a show cause notice dated 25.02.2019 calling upon CFIPL to show cause why the assessment order dated 20.12.2016 not be set aside for the reasons mentioned in the aforesaid notice. 13. CFIPL responded to the show cause notice, inter alia

Commissioner of IncomeTax-2, vs. Mr. Mustafa Alam Khan,

Appeal is allowed

ITTA/72/2017
HC Telangana
29 Jun 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

Section 260Section 80J

disallowed the appellant's claim for amortization of trademarks amounting to Rs. 25,23,333/- and allowed depreciation of Rs.6,30,834/-.The net addition of the difference of Rs. 18,92,500/- is therefore upheld. Grounds 3.1 to 3.3 also fail.” (emphasis supplied) 17. The Tribunal, by its order dated 8.9.2016 while considering the contention regarding the deduction claimed

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

ITTA/346/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 11Section 260Section 32

127 [SC], by which Date of Judgment 14-08-2018 I.T.A.No.346/2015 Commissioner of Income Tax & another Vs. M/s Academy of Liberal Education 4/21 the Hon’ble Supreme Court has affirmed the view taken by the Bombay High Court in ‘Commissioner of Income Tax v. Institute of Banking Personnel Selection (IBPS)’ [2003] 131 Taxman 386 [Bom.]. The relevant portion