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4 results for “disallowance”+ Section 36(1)(va)clear

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Key Topics

Section 2(22)(e)8 Section 10B7 Addition to Income4 Section 36(1)(va)3 Section 36(1)3 Deduction3 Section 260A2 Section 40A(3)2 Section 80H2 Section 80I

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 10. However, SLP is pending against

The Commissioner of Income tax III vs. M/s. Sree Sree Wines

Accordingly, the appeal (ITAT/75/2010) stands dismissed

ITTA/75/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2

Section 260ASection 32(1)Section 36(1)Section 36(1)(va)Section 43BSection 80I

disallowing 50% depreciation on “Purely Temporary Erections” used for less than 180 days? iv) Whether, the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata erred in Law in not treating the 100% depreciation as revenue expense and in wrongly applying the provisions of Section 32(1) of the Income Tax Act, 1961 on “Purely Temporary Erections” used for less than

Commissioner of Income Tax-1 vs. The Associated Taners

The appeal is dismissed

ITTA/271/2005HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(22)(e)Section 43BSection 45

Section 36(1)(va) of the Act. Question No.3 10. On this issue we notice that three amounts were sought to be disallowed

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc

ITTA/111/2022HC Telangana25 Sept 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 21St July, 2022. Appearance :- Mr. Sumit Ghosh, Adv. ….For Appellant. Mr. Tilak Mitra, Adv. ….For Respondent

Section 143(3)Section 2(24)(x)Section 260ASection 36(1)(va)Section 40Section 40A(3)

disallowed under Section 40A(3) of the Act. The next issue which was taken up by the assessing officer was with regard to the employees’ contribution to the Provident Fund and the assessing officer found that the amount was not deposited within the statutory due date and held it to be includible in the assessee’s income in terms