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65 results for “disallowance”+ Section 36(1)(iii)clear

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Key Topics

Section 260A35Addition to Income33Disallowance32Section 26031Section 143(3)26Deduction26Section 14A16Section 80I15Section 10B14Section 147

Principal Commissioner of Income Tax vs. M/s Nara Constructions,

ITTA/672/2017HC Telangana15 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 260ASection 271(1)(c)Section 28Section 36(1)Section 36(1)(viii)

disallowed while computing the total income is not deemed to be income in respect of which particulars have been concealed. 6. In the context of the present case, we would like to first reproduce clause (viii) of Section 36(1) of the Act as applicable in the Assessment Years 2003-2004 to 2009-2010, which reads:- “36. (1) The deductions

The Commissioner of Income Tax - Central vs. M/s. Himagiri Biotech Pvt. Ltd.,

ITTA/526/2013HC Telangana

Showing 1–20 of 65 · Page 1 of 4

13
Section 3713
Depreciation6
30 Oct 2013
Section 36

disallowance under Section 36(1)(iii) cannot be extended to advances given in the AY which are opening balances during

COMM OF INCOME TAX, HYD vs. M/S. BALAN NATURAL FOOD PRIVATE LTD., HYD

ITTA/140/2016HC Telangana12 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 10Section 115Section 115JSection 143(1)Section 143(2)Section 14ASection 260Section 36Section 36(1)(vii)Section 36(1)(viii)

III STAGE, BANGALORE-560 085. …APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND: M/S. VIJAYA BANK, HO: CENTRAL ACCOUNTS DEPT. 41/2, M.G.ROAD, BANGALORE-560 001. …RESPONDENT (BY SRI T.SURYANARAYANA, ADV.) - - - 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED: 11/09/2015 PASSED IN ITA NO.747/Bang/2011, FOR THE ASSESSMENT YEAR 2007-2008. THIS I.T.A. COMING

The Commissioner of Income Tax-III, vs. M/S Sarada Projects Pvt. Ltd,

Appeals stand dismissed accordingly

ITTA/621/2006HC Telangana02 Feb 2012
Section 36(1)(iii)

disallowance under section 36(1)(iii) of the IT Act. Under the circumstances, no error and/or illegality has been committed

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

The appeal of the assessee is allowed

ITTA/407/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 271(1)(c)

Section 36(1)(iii) of the Act. Accordingly, we hold that the disallowance of interest under Section 36(1)(iii

The Commissioner of Income Tax-IV vs. M/s Planet Online Pvt Ltd

ITTA/320/2013HC Telangana07 Aug 2013

Bench: Us Challenging Order Dated 17.04.2013, Passed By The Income Tax Appellate Tribunal, Chandigarh Bench 'B'. Chandigarh (Hereinafter Referred To As 'The

Section 143(3)Section 14A

disallowance under Section 14A of the Act. A relevant extract from the judgment in CIT v. Winsome Textile Inustries Ltd. (supra) reads as follows:- “Abhishek Industries Ltd. [2006] 286 ITR 1 (P&H) relates to the provisions of Section 36(1) (iii

Commissioner of Income tAx, vs. Sri Padala Ramakrishna Reddy,

The appeals stand dismissed

ITTA/6/2009HC Telangana22 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10BSection 36(1)Section 80H

36(1) (va) of the Act.” 2.3. This Court while admitting Appeal No.17/2012 on 15.05.2012 has framed the following substantial question of law: (i) “Whether in the facts and Circumstances of the case, the ITAT was justified in holding that the assessee was eligible for exemption u/s 10BA of the IT Act despite of the fact that the assessee

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL

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

36, 57, 58, 61, 64, 76, 77, 81, 82, 83, 87, 88, 106, 108, 118, 119, 126, 128, 129, 131, 137, 141, 143, 147, 151, 167, 169, 170, 171, 172, 176, 179, 183, 185, 187, 188, 193, 194, 197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL