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6 results for “disallowance”+ Section 80Iclear

Sorted by relevance

Mumbai118Delhi98Ahmedabad31Kolkata25Chennai20Bangalore9Karnataka8Telangana6Indore6Surat6Dehradun4Chandigarh2Jaipur2Kerala1Rajkot1Amritsar1

Key Topics

Section 80H10Section 2608Section 10B7Deduction6Section 104Section 804Section 260A3Addition to Income3Section 36(1)2Section 153

COMMISSIONER OF INCOME TAX vs. M/S K.VENKATESWARA RAO

ITTA/188/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 80Section 80H

disallowances made by the Assessing Officer, the apepllant preferred first appeal before the learned CIT(Appeals) who granted partial relief to the appellant. 2.1 Being aggrieved by the order passed by the learned Page 2 of 14 O/TAXAP/186/2003 JUDGMENT CIT(A) the appellant as well as respondent preferred appeals before the Tribunal, Ahmedabad Bench. The Tribunal vide impugned orders dismissed

Commissioner of Income Tax vs. Sri B. Nagendar,

In the result, Tax Appeal is dismissed with a

ITTA/29/2001HC Telangana07 Nov 2013
2

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 143(3)Section 215Section 80HSection 80I

disallowance of discount of  Rs.29,02,192/­ and transport income of Rs.6,22,409/­  made by AO for the purpose of calculation of deduction  under Sections 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

80I which has been interpreted by the Supreme Court in the case of Commissioner of Income-Tax Vs. Gem India Manufacturing Co.- (2001) 249 ITR 307, wherein it has been held as under: 4. The Tribunal took the view that it did because in "common parlance and commercial sense raw diamonds are not the same thing as polished

The Commissioner of Income Tax (Exemptions0 vs. Kalinga Cultural Trust

In the result, we do not find any

ITTA/580/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 10Section 260Section 260A

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

In the result, we do not find any

ITTA/559/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10Section 260Section 260A

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

ITTA/370/2011HC Telangana15 Nov 2011

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

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

disallowed and 80% interest on the amount advanced to Madhya Pradesh State Electricity Board to the tune of Rs.40 Lakhs was added. Deduction under Section 80I