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2 results for “disallowance”+ Section 8Oclear

Sorted by relevance

Mumbai12Bangalore9Cuttack7Delhi4Hyderabad3Chennai3Jaipur3Kolkata3Telangana2Dehradun1Pune1

Key Topics

Section 809Section 8O8Section 2603Section 260A2Deduction2

THE COMMISSIONER OF INCOME-TAX-IV, HYDERABAD vs. M/S NAVA BHARAT VENTURES LTD., HYD

The appeal is dismissed

ITTA/579/2016HC Telangana20 Jun 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260Section 260ASection 80Section 8O

Section 8O- IA(10) of the Act, 1961 and also observed that tlre Porver Plants, which wer: set up are only for Captive Consurnption and that the APSEB has granted sanction only for the purpose of Captive Consumpt on. Since the main objective for setr ing up of power plant is for Captive Consumption, the Assessitrg Ofhcer disallowed

THE COMMISSIONER OF INCOME TAX-IV, HYDERABAD vs. M/S NAVA BHARAT VENTURES LTD., HYDERABAD

ITTA/251/2014HC Telangana
18 Jun 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

For Respondent: C V NARA
Section 260Section 260ASection 80Section 8O

8O-IA Rs.44,92,O4,8911- to Rs.7,57,4 provisions of Section 8OJA(8) and 1961. He further submitted that that the power plants were set uP the APSEB has granted sanction o Consumption. Since the main obj plant is for captive. consumP disallowed