Dis Allowable - Judgment Search Results

Century Spg. and Mfg. Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1990)35ITD579(Mum.)

..... of the income tax authorities withdrawing deduction of rs 24 21 501 allowed under section 80hh of the income tax act 1961 the act ..... view to withdraw deduction of rs 24 21 501 for the assessment year 1976 77 allowed in the assessment year under consideration the relevant ..... the assessment for the assessment year 1977 78 and allowed deduction of rs 24 21 501 12 we do not agree with the stand taken .....

Gujarat Urja Vikas Nigam Limited and Others Vs. Tata Motors Limited

Court: Mumbai

..... depreciation is not absolute and more particularly when appeal filed by the respondents impugning such dis allowance of depreciation was pending before the income tax appellate tribunal on the date of ..... by an order dated 22nd december 2005 income tax appellate tribunal had set aside the dis allowance of depreciation and it remanded the matter back to assessing officer for reconsideration learned .....

Commissioner of Income-tax, Delhi Vs. M.S. Shroff

Court: Delhi

Reported in: [1971]80ITR687(Delhi)

..... half cod be treated as personal expenditure he thereforee sustained dis allowance of this one half of the expenditure as regards the ..... appellate assistant commissioner it could be said that the expenditure dis allowed by him from the professional income of the assessed was ..... on any ground he contended that the amount had been dis allowed by the appellate assistant commissioner on the ground that it .....

Senthilnathan Chettiar, Chennai Vs. Department of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chennai

..... assessment proceedings the assessing officer made certain additions dis allowances in the income returned by the assessee the assessing officer apart from other dis allowances made dis allowance of 38 83 792 in respect of ..... mds 2013 ceased to exist the assessing officer made addition of 38 83 792 by dis allowing the interest claim aggrieved against the assessment order dated 30 12 2009 the assessee .....

Friends Clearing Agency (P) Ltd. Vs. Commissioner of Income Tax-ii

Court: Delhi

..... that this claim of the assessee has been dis allowed throughout the cit appeals while dis allowing a part of the expenses has stated as ..... 16 59 292 as deduction on accrual basis the assessing officer dis allowed the interest claimed by the assessee the cit appeals confirmed the ..... 1993 9 insofar as the second question is concerned it involves dis allowance of expenses to the extent of rs 50 000 as .....

indira Gandhi S.S.G. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellants on two grounds an amount of rs 62 366 has been dis allowed on the ground that no declaration under the provisions of rule 57 ..... amount were re credited by them and as such notice proposing to dis allow the entire credit amount at that point of time was not valid ..... receipt of the capital goods the benefit of credit can not be dis allowed for non entry in the rg23 part ii register for the above .....

Ranjit Narayan Vs. Laxmanbhai

Court: Madhya Pradesh

Reported in: 2004(4)MPHT64; 2005(1)MPLJ297

..... am of the view that both these applications may be dis allowed and documents may not be considered for decision of appeal ..... existence subsequent to filing of appeal and such applications were allowed and additional documents had been taken on record upon on ..... claim of eviction of respondent from suit property accoridngly appeal allowed and suit of appellant decreed madhya pradesh nagar tatha gram .....

The Commissioner of Income-tax Central, New Delhi Vs. P.N. Behl

Court: Delhi

Reported in: ILR1971Delhi338; [1972]84ITR125(Delhi)

..... on living and other miscellaneous expenses 3 the income tax officer dis allowed the entire expenses on the ground that this is an ..... the assessed were expenditure of a capital nature and hence not allowable in any case that part of the expenditure incurred on ..... to the appellate assistant commissioner was dismissed but the claim was allowed by the appellate tribunal the short question ielerred to the .....

Borosil Glass Works Limited Vs. Tata Motors Limited

Court: Mumbai

..... in so far as claim for revised rental raising out of dis allowance and depreciation by the order dated 31st march 2004 in ..... nature and thus would also include the claim arising out of dis allowance of depreciation is neither a possible view nor a plausible ..... agreed to indemnify the respondent for any claim arising out of dis allowance of the depreciation by the income tax department is concerned i .....

Rajkumar Devraj and anr Vs. Jai Mahal Hotels Pvt Ltd and ors

Court: Delhi

..... to which they were even remotely not connected was rightly dis allowed 20 the next argument of the respondent is pitched on ..... 2011 submission being that these prayers cannot even otherwise be allowed there is dispute about the title of the shareholding and ..... concluded that the rectification application of neither party can be allowed the companies in these circumstances could not have rectified the .....