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4 results for “reassessment”+ Section 10Aclear

Sorted by relevance

Delhi48Mumbai38Hyderabad20Chennai19Jaipur18Cochin6Bangalore5Visakhapatnam4Kolkata4Cuttack3Guwahati2Pune1Ranchi1Indore1Dehradun1Jodhpur1

Key Topics

Section 14813Section 80P(2)(a)12Section 80P8Section 139(1)7Section 148A6Deduction4Disallowance4Section 147r3Section 143(2)3

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

ITA 438/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2020-21
Section 142(1)Section 144Section 148Section 148ASection 80P

10A or section 10AA or section 10B or\nsection 10BA or under any provision of this Chapter under the heading\n\"C.— Deductions in respect of certain incomes\", no deduction shall be\nallowed to him thereunder.\"\n\n18. From the bare reading of the above sub-section 5 of the Act, no\ndeduction shall be allowed to assessee under

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 432/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam
Section 563
Cash Deposit3
13 Oct 2025
AY 2015-16
Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80PSection 80P(2)(a)

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding all deductions under\n80P(2)(a)(i) of the Income

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 434/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19
Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80PSection 80P(2)(a)

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding all deductions under\n80P(2)(a)(i) of the Income

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17
Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nPage. No 4\nI.T.A.Nos.432, 433 & 434/VIZ/2025\nGowripatnam Primary Agricultural Cooperative\nCredit Society Limited --\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding