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4 results for “disallowance”+ Section 164clear

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Key Topics

Section 36(1)(ii)6Section 2(15)3Section 12A3Section 2632Section 115J2Section 802Section 260A2Section 272Deduction2Addition to Income

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

ITTA/447/2013HC Telangana25 Sept 2013
Section 115JSection 263Section 36(1)(ii)Section 80

disallow the commission payment made to the said directors and the fresh assessment order u/s143(3) of I.T. Act may be passed accordingly.” (emphasis supplied) 7. On the second issue, the Commissioner of Income Tax referred to the total figure of expenses claimed against the manufacturing unit and the expenses booked against trading activities. In paragraph 5 the Commissioner accepted

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

The appeals are hereby dismissed

ITTA/161/2016
2
HC Telangana
27 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 12ASection 2(15)Section 260A

164 of 2012 vide its order dated 07.11.2013 and also by Hon'ble Supreme Court in Special Leave to Appeal (C) No. 4990 of 2014 vide its order dated 21.07.2014? 4. The facts in brief are that the assessee i.e. Improvement Trust, Bathinda is a Trust constituted under the Punjab Town Improvement Act, 1922 (for short '1922 Act'). Vide order

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

COMR. OF IT HYD vs. M/S NEERAJ PETRO CHEMICALS LTD HYD

The appeal is partly allowed

ITTA/77/2000HC Telangana23 Jul 2013
Section 143(3)Section 2(18)Section 260ASection 30Section 37(4)Section 80H

section 30 and thereby allowing repair expenses and depreciation in respect of guest house maintained by the assessee? (C) Whether misc. income amounting to Rs.577.48 Lacs and processing charges amounting to Rs.171.37 lacs, being part and parcel of assessee’s business income and required to be included in the total turnover, the Tribunal was justified in excluding the same