erred in allowing deduction u/s 35AD of the Act in
spite of the fact the assessee has not furnished the report in Form ... erred in allowing deduction u/s 35AD of the Act in
spite of the fact the assessee has not got its recognition in two star
made on account of disallowance of
deduction u/s.35AD as the assessee firm does not fulfill the criteria
to avail the deduction ... 35AD of the I.T.Act.
3. The short facts of the case are that the assessee-firm is engaged in
the business of hotel
erred in sustaining the disallowance of
the claim of deduction under section 35AD(5)(aa) of the Income ... making
disallowance of ₹.78,17,85,770/- under section 35AD(5)(aa) of the Act being
expenses incurred in creating and establishing the eligible asset
disallowance of claim of
`2,45,44,677/-, u/s.35AD of the Act.
3. On the first common issue, the ld.A.R submitted ... claim u/s.35AD of the Act, which is relevant
only for assessment year 2011-12, submission of the ld.A.R was that
this
grossly
erred in confirming the disallowance of deduction claimed
u/s. 35AD of the Act.
Ground 3 - That on the facts and in the circumstances ... grossly
erred in confirming the disallowance of deduction claimed
u/s. 35AD on alleged inflated capital expenditure.
Ground 5 - That on the facts
grossly
erred in confirming the disallowance of deduction claimed
u/s. 35AD of the Act.
Ground 3 - That on the facts and in the circumstances ... grossly
erred in confirming the disallowance of deduction claimed
u/s. 35AD on alleged inflated capital expenditure.
Ground 5 - That on the facts
income are as a result of disallowance of deduction
u/s 35AD not attracting the provisions of Section 271(1)(c) .
4. In the facts ... account of disallowance of deduction claimed by the
assessee under section 35AD of the IT Act, 1961. The AO also initiated
penalty proceedings under section
erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
