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4 results for “disallowance”+ Section 192(1)clear

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Key Topics

Section 272Section 252Section 80H2Section 143(3)2Section 2152Section 2632Deduction2

Director of Income Tax (International Taxation) vs. Dr. K. Kalpana Reddy

ITTA/419/2012HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

Section 143(1)Section 143(3)Section 260Section 260ASection 263

disallow the claim of deduction? 2. Facts giving rise to filing of this appeal briefly stated are that the assessee is a banking company. The assessee filed return of income for Assessment Year 2007-08 on 29.10.2007 declaring total income of Rs.593,48,70,178/-. The return was processed under Section 143(1

Commissioner of Income Tax vs. Sri B. Nagendar,

In the result, Tax Appeal is dismissed with a

ITTA/29/2001
HC Telangana
07 Nov 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 143(3)Section 215Section 80HSection 80I

1.  Whether the Appellate Tribunal is right in law  and on facts in deleting the disallowance of discount of  Rs.29,02,192/­ and transport income of Rs.6,22,409/­  made by AO for the purpose of calculation of deduction  under Sections

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

192, 623 of 2017 & Cr. Revision No. 114 of 2018 For the Appellant/State : Mr. Fariad Singh Virk and Mr. Dheeraj K. Vashisht, Advocates. For the Respondent : Mr. J.S. Guleria, Deputy Advocate General. : Mr. Ashok Kumar Tyagi, Advocate for private respondents in Cr. Appeals No.192 and 623 of 2017. Cr. Appeal No. 337 of 2017 For the Appellant/State : Mr. Ajay Kochhar

The Commissioner of Income Tax vs. M.Venkata Krishna Mohan

ITTA/325/2005HC Telangana07 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(3) of the Act and the income of the appellant was determined at Rs.84,95,035/-. The assessing Officer (hereinafter „AO‟) came to the conclusion that since the payment of Rs.1 Crore was absent in the earlier license agreement and it was for use of the brand, the expenditure of Rs.1 Crore cannot be related to the business