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2 results for “disallowance”+ Section 53Aclear

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Section 80I6Section 2633Section 1432

The Commissioner of Income tax - III, vs. M/s. Namala Estates,

In the result, we do not find any merit in the

ITTA/383/2010HC Telangana09 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(2)Section 143(3)Section 260Section 260ASection 80I

disallowance of a portion of deduction claimed under Section 80IB of the Act. Accordingly, the appeal preferred by the assessee was partly allowed. In the aforesaid factual background, this appeal has been filed by the revenue. 4. Learned counsel for the revenue while inviting our attention to orders passed by the Assessing Officer, Commissioner of Income Tax (Appeals

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. A.V. V. VARAPRASAD

ITTA/742/2017
HC Telangana
29 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Appellant: Mr. K.Raji Reddy
Section 143Section 2Section 263

disallow the claim of exemption under Sections 54EC and 54F, after giving opportunity of being heard to the assessee. This order was appealed by the assessee by filing I.T.A.No.178/Vizag/2015. On similar facts, another assessee by name Y.V.Ramana, also filed an appeal in I.T.A.No.177/Vizag/2015. Both were heard together and disposed of by a common order, which is assailed