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62 results for “disallowance”+ Section 13(2)(d)clear

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Key Topics

Section 260A32Addition to Income29Deduction25Section 26023Disallowance21Section 143(3)20Section 80P(2)(a)13Section 8012Section 3710Exemption

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

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

Showing 1–20 of 62 · Page 1 of 4

9
Section 80I8
Section 2637

In the result, for the above reasons, these appeals fail and

ITTA/715/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

D deals with deductions in respect of certain incomes. Section 80P is a special provision providing for the deduction in respect of income of co-operative societies. As defined in Section 2(19) of the Act, “co-operative society” means “a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law for the time

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

ITTA/711/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

D deals with deductions in respect of certain incomes. Section 80P is a special provision providing for the deduction in respect of income of co-operative societies. As defined in Section 2(19) of the Act, “co-operative society” means “a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law for the time

Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

ITTA/718/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

D deals with deductions in respect of certain incomes. Section 80P is a special provision providing for the deduction in respect of income of co-operative societies. As defined in Section 2(19) of the Act, “co-operative society” means “a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law for the time

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

ITTA/243/2007HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

D deals with deductions in respect of certain incomes. Section 80P is a special provision providing for the deduction in respect of income of co-operative societies. As defined in Section 2(19) of the Act, “co-operative society” means “a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law for the time

The Commissioner of Income tax vs. M/s. Nirmala Constructions

The appeal stands dismissed

ITTA/305/2005HC Telangana21 Mar 2016

Bench: Cit(A) After The Amendment U/S. 80P(2)(A)(Iii) Of The Act? Iv) Whether, In The Facts & Circumstances Of The Case The

Section 154Section 80Section 80P(2)(a)Section 80P(2)(iv)

disallowance. He further submits that the interest income has been earned from short-term deposits with Co-operative Banks and Co-operative Societies and is fully exempted u/s 80P(2)(d). The CTT(A), in the subsequent assessment year, i.e., assessment year 1993-94, has allowed the same. The reliance was also placed upon the judgement of Hon'ble Punjab

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

ITTA/161/2016HC Telangana27 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 12ASection 2(15)Section 260A

d) “Community Hall” measuring 2000 sq. Yds. To be erected & built in Rajiv Gandhi Nagar, Gurukul Nagar, Gurukul Road, Bathinda, Vide Resolution No. 75 dated 30.09.2008 (free of cost). (e) The Trust is to provide “Service Lane” 16 wide with parking and footpath”. The amount to be spent is Rs. One Crore Vide Resolution No. 48 dated 26.08.2008 (free

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/170/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

ITTA/126/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/169/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

ITTA/302/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/227/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

COMMISSIONER OF INCOME TAX, vs. M/S G.R.K.PRASAD AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/333/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

ITTA/77/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

ITTA/197/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

Commissioner of Income Tax, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

ITTA/305/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/294/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

COMMISSISONER OF I.T. RAJAHMUNDRY vs. M/S.Y RAMAKRISHNA AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/141/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/151/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/240/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

d) if a person having made a return fails to comply with all the terms of a notice issued under Section 143(2) of the Act. Section 145(2) of the Act confers discretionary power on the assessing officer to make a best judgment assessment in two situations, namely, where the assessing officer is not satisfied about the correctness