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6 results for “disallowance”+ Section 35clear

Sorted by relevance

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Key Topics

Section 40A(3)28Addition to Income5Section 133A4Section 143(3)4Section 14A4Section 44Deduction4Disallowance4Survey u/s 133A4Section 143(1)

BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW

In the result, appeal of the assessee is dismissed

ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154

disallowing the claim of exemption under section 11 and 12 of the Income Tax Act but the CPC has not reduced the corresponding expenditure from the gross receipts while computing the total income assessed to tax. In support of his contention, he has relied upon the decision dated 30.04.2015 of Coordinate Bench of this Tribunal in the case of Bharat

3
Section 124(3)(a)2
Section 124(2)2

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

disallowance in the body of the order. It was also not shown to us that the AO had rectified the assessment order by making this addition. Nevertheless, it is the submission of the assessee that the expenses incurred by consignor are deducted by him from consignment sales and the said consignment notes constitute evidences for expenses. However

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

disallowance in the body of the order. It was also not shown to us that the AO had rectified the assessment order by making this addition. Nevertheless, it is the submission of the assessee that the expenses incurred by consignor are deducted by him from consignment sales and the said consignment notes constitute evidences for expenses. However

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

disallowance in the body of the order. It was also not shown to us that the AO had rectified the assessment order by making this addition. Nevertheless, it is the submission of the assessee that the expenses incurred by consignor are deducted by him from consignment sales and the said consignment notes constitute evidences for expenses. However

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

disallowance in the body of the order. It was also not shown to us that the AO had rectified the assessment order by making this addition. Nevertheless, it is the submission of the assessee that the expenses incurred by consignor are deducted by him from consignment sales and the said consignment notes constitute evidences for expenses. However

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

disallowed, by the Income-tax Officer on the ground that detailed information regarding them was not available. Justice was not done to the assessee. It was not possible for the assessee 's to produce the original account books, which were destroyed in fire. There was, however, other material mainly consisting of the auditors reports were material. But the question