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4 results for “disallowance”+ Section 46Aclear

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Key Topics

Section 686Section 2604Section 1324Disallowance3Addition to Income3Section 153A2Reassessment2Deduction2

Commissioner of Income Tax-V, vs. Sri S.Venkat Reddy, (PAN ALAPS4009A)

In the result, the appeal fails and is hereby

ITTA/501/2013HC Telangana24 Oct 2013
Section 143(3)Section 14ASection 260Section 41(1)

disallowance under Section 14A of the Act. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 03.07.2006 partly allowed the appeal preferred by the assessee. The assessee as well as the revenue approached the Income Tax Appellate Tribunal by filing appeals. The Tribunal, 5 by an order dated 17.05.2013 partly allowed

The Pr. Commissioner of Income-Tax-1 vs. M/s. New River Software System Pvt Ltd.,

The appeals are dismissed

ITTA/599/2015
HC Telangana
30 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 132Section 153ASection 260Section 68

Section 46 of the IT Rules:- “(i) Attested copy of Certificate of Incorporation of M/s Russian Technology Centre Holding Ltd. (ii) Attested copy of Certificate of Incumbency of M/s Russian Technology Centre Holding Ltd. (iii) Attested copy of Certificate of Good Standing of M/s Russian Technology Centre Holding Ltd. (iv) Director Certificate of M/s Russian Technology Centre Holding

The Commissioner of Income Tax-I vs. Adaptec [India] Ltd

The appeals are dismissed

ITTA/547/2013HC Telangana01 Nov 2013
Section 132Section 153ASection 260Section 68

Section 46 of the IT Rules:- “(i) Attested copy of Certificate of Incorporation of M/s Russian Technology Centre Holding Ltd. (ii) Attested copy of Certificate of Incumbency of M/s Russian Technology Centre Holding Ltd. (iii) Attested copy of Certificate of Good Standing of M/s Russian Technology Centre Holding Ltd. (iv) Director Certificate of M/s Russian Technology Centre Holding

The Commissioner of Income Tax- I vs. M/s. Avon Organics Limited

ITTA/257/2012HC Telangana17 Jul 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 10B

section 10B, of the Income Tax Act (“Act”, for short), for a period commencing from 1.4.2004 to 31.5.2004, contending that it had obtained approval as a 100% Export Oriented Unit under STPI scheme and had commenced operations from 1.4.2004. The Assessing Officer as well as the Tribunal have held that the appellant assessee had commenced its operations only from