section 43B(f) of the Act
vii) Disallowance of deduction u/s. 80JJAA of the Act
viii) Disallowance of interest paid under the Micro, Small
denial of deduction u/s 80JJAA, Rs.176543,
:-2-: ITA. No:666/Chny/2022
ii) Consequent levy of tax & cess;
iii) Levy of interest ... illegality of the
'adjustment' (denial of deduction u/s 80JJAA of Rs.176543)
made to the Total income, in CPC 's impugned
provisions of Section 80 JJAA and
submitted that the deduction under Section 80JJAA of the said Act is
made only upon satisfying / complying with ... respondent enclosed the details of
computation of deduction under Section 80JJAA . The annexure to the
said letter contained the list of employees, their designation
with respect to transfer
pricing adjustment, disallowance of deduction claimed under section
80JJAA of the Act, disallowance of software expenditure, and disallowance
of payment ... hence, liable to be
modified.
Disallowance of deduction claimed under section 80JJAA of the Act
2. The learned CIT(A) has erred
case, the appellant
wishes to lodge claim for deduction u/s 80JJAA of the Act
amounting to Rs. 14,93,105/-in computing tax liability ... assesse is dismissed.
Additional Ground No. 5 - Claim of deduction u/s 80JJAA
11. Again, during the course of hearing, the ld. AR submitted
thatthe
Ground Nos.9-10 is in respect of disallowance under section
80JJAA in respect of additional wages paid to the employees
working ... Considering the orders for earlier years while
disallowing the deduction u/s 80JJAA of the Act without
considering the fact that each year should
this
appeal are with respect to disallowance of deduction u/s 80JJAA
of the Act (Ground No.2) and additions made to book profits ... after claiming a deduction of Rs. 94 under Section
80JJAA of the Act. As per the return of income, the tax payable
under Section 115JB
that the AO did not examine the
allowability of claim under section 80JJAA .
2.5 The learned PCIT has erred in not appreciating that the deduction ... under
80JJAA was examined in detail by the learned AO during the
assessment proceedings and thereafter the assessment order was passed.
2.6 Without prejudice
order
of the AO making disallowance of claim of deduction u/s.80JJAA of the Act,
amounting to Rs.2,86,13,977/-.
4.1 Brief ... facts of the case are that the assessee claimed deduction
u/s.80JJAA of the Act amounting
Lg Electronics India Pvt. Ltd., Uttar ... vs Acit, Noida on 16 September, 2022
IN THE
