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51 results for “disallowance”+ Section 2(24)(iv)clear

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Key Topics

Section 260A28Addition to Income25Section 26023Disallowance22Section 143(3)18Deduction17Section 8010Section 80P(2)(a)8Exemption7Section 263

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 vs. The Agrasen Coop. Urban Bank Ltd.,

Showing 1–20 of 51 · Page 1 of 3

6
Section 686
Section 8O6

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)

24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying on the business of banking is entitled to claim exemption under Section 80P(2

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

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)

24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying on the business of banking is entitled to claim exemption under Section 80P(2

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)

24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying on the business of banking is entitled to claim exemption under Section 80P(2

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)

24 of 2011 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) In this group of Income Tax Tribunal Appeals under Section 260A of the Income-tax Act, 1961 (hereafter, the Act) the common question of law raised by the Revenue is whether a cooperative society carrying on the business of banking is entitled to claim exemption under Section 80P(2

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

disallowance of exemption. 74. It cannot possibly be suggested that the Government of Punjab formed the trusts under the Punjab Town Improvement Act, 1922 because it wanted to carry on the business as colonizers or developers under the mask of the category “objects of general public utility”. PANKAJ BAWEJA 2018.09.20 19:01 I attest to the accuracy and authenticity

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

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

ITTA/208/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV

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

24) defines ‘income’ inclusively and elaborately. As per Section 2(43) tax means the income tax chargeable under the provisions of the Act for the relevant assessment year in determining the income tax liability of an assessee who is liable to pay tax under the Act. In computing the income, Sections 5 and 7 and the provisions in Chapter IV