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4 results for “disallowance”+ Section 12Aclear

Sorted by relevance

Mumbai625Delhi559Bangalore281Kolkata222Chennai156Ahmedabad130Jaipur112Pune99Lucknow77Hyderabad61Indore55Visakhapatnam44Chandigarh36Calcutta34Surat30Cochin30Amritsar28Raipur28Nagpur19Karnataka19Rajkot18Jodhpur17Cuttack13Agra10Patna9Panaji5Varanasi5SC5Jabalpur4Telangana4Guwahati4Allahabad4Dehradun3Ranchi3ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 12A10Section 11(2)3Section 403Exemption3Section 2602Section 252Section 143(1)2Section 2(15)2Section 112Charitable Trust

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose of the statute

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

2

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name and style of “BGS Appolo Hospital” at Mysuru, in collaboration with M/s. Appolo Hospital Enterprises Limited (AHEL), Chennai. 3. The Assessee filed its return of income

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems,

The appeals stand dismissed

ITTA/472/2011HC Telangana24 Jul 2013
Section 11Section 11(5)Section 12ASection 13Section 143(3)Section 2(15)Section 263

12A(a) of the Act when the mandatory provisions of Section 11, 12 and 13 of the I. T. Act were not complied with? 5. Whether under the facts and circumstances of the case and in law, the Tribunal has committed an error of law by upholding the assessment under u/s. 143(3) dated 30.1.2006 which was clearly erroneous

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

ITTA/67/2004HC Telangana07 Apr 2015

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

Section 11(2)Section 12ASection 260A

disallowing the benefit of accumulation by the assessee of an amount of Rs.3,00,000/- under Section 11(2) of the Act?” The assessee is a Trust formed for charitable purposes by a deed of trust dated 17.11.1995. The objects of the Trust were mentioned in clause 3 of the deed of trust and they include upliftment of weaker sections