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5 results for “disallowance”+ Section 35D(2)(c)clear

Sorted by relevance

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Key Topics

Section 143(3)5Depreciation5Disallowance5Addition to Income5Section 403Section 323Section 143(2)2Section 142(1)2Section 35D2

THE VISAKHAPATNAM CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 428/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

c) Amortization of premium on C.O.No.130 & 131/VIZ/2018 (M/s. The Visakhapatnam Co-op. Bank Ltd.) Government securities Rs. 27,98,308/- d) Amortized loss on account of merger of Ongole Co-op Bank Rs. 53,16,693/- 3. Against the order of the Assessing Officer, the assessee carried the matter in appeal before

THE VISAKHAPATNAM CO-OPERATIVE BANK LIMITED, ,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VISAKHAPATNAM

Section 14A2
TDS2

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 427/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

c) Amortization of premium on C.O.No.130 & 131/VIZ/2018 (M/s. The Visakhapatnam Co-op. Bank Ltd.) Government securities Rs. 27,98,308/- d) Amortized loss on account of merger of Ongole Co-op Bank Rs. 53,16,693/- 3. Against the order of the Assessing Officer, the assessee carried the matter in appeal before

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , VISAKHAPATNAM vs. VISAKHAPATNAM CO-OPERATIVE BANK LIMITED, VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 472/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

c) Amortization of premium on C.O.No.130 & 131/VIZ/2018 (M/s. The Visakhapatnam Co-op. Bank Ltd.) Government securities Rs. 27,98,308/- d) Amortized loss on account of merger of Ongole Co-op Bank Rs. 53,16,693/- 3. Against the order of the Assessing Officer, the assessee carried the matter in appeal before

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

ITA 162/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

35D - Rs. 5,14,730/- (iii) Unabsorbed depreciation - Rs. 48,78,000/- (iv) Disallowance of Miscellaneous Expenses - Rs. 36,47,979/- (v) Disallowance of sundry creditors - Rs. 30,35,000/- (vi) Disallowance of consumption of Stores and others - Rs. 7,11,06,000/- (vii) Disallowance of repairs & - Rs. 5,61,78,040/- Maintenance (viii) Disallowance

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

ITA 189/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

35D - Rs. 5,14,730/- (iii) Unabsorbed depreciation - Rs. 48,78,000/- (iv) Disallowance of Miscellaneous Expenses - Rs. 36,47,979/- (v) Disallowance of sundry creditors - Rs. 30,35,000/- (vi) Disallowance of consumption of Stores and others - Rs. 7,11,06,000/- (vii) Disallowance of repairs & - Rs. 5,61,78,040/- Maintenance (viii) Disallowance