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“Section 40(1)(ia)”

Section References (mined)Section 40Section 40(1)(ia)11 judgments

APEX CIVIL ENGINEERING,CHENNAI vs. ITO, NCC-8(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2766/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jan 2026AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2766/Chny/2025 िनधा%रण वष% /Assessment Year: 2015-16

For Appellant: Mr. Y.Sridhar, FCAFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 148Section 250Section 40Section 40(1)(ia)

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने

RY MIDAS METACAST PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 435/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2021-22

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.435/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Ry Midas Metacast Private The Ito बनाम/ Limited Ward-3(1)(2) V/S. A-21,Zaveri Industrial Estate Ahmedabad – 380 015 Kathwada Road Kathwada Ahmedabad – 382 415 "थायी लेखा सं./Pan: Aaecr 5807 M (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Veerabadram Vislavath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 31/07/2025 घोषणा की तारीख /Date Of Pronouncement: 07/10/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Veerabadram Vislavath, Sr.DR
Section 133(6)Section 40

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. AD2PRO MEDIA SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, appeals filed by the Revenue are dismissed

ITA 935/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Jan 2024AY 2017-18
For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

since\nTDS has not been deducted under section 195 of the Act, the said payments were\ndisallowed by invoking the provisions of section 40(1)(ia) of the Act. The AO, by\ninvoking the provisions of section 40(1)(ia) of the Act, had made reference to\norders passed under

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BENGALURU vs. AD2PRO MEDIA SOLUTIONS PRIVATE LIMITED, BENGALURU

In the result, all the 14 appeals filed by the assessee are allowed

ITA 928/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 Jan 2024AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

since TDS has not been deducted under section 195 of the Act, the said payments were disallowed by invoking the provisions of section 40(1)(ia) of the Act. The AO, by invoking the provisions of section 40(1)(ia) of the Act, had made reference to orders passed under

HERO WIRETEX LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 37/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.37/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Hero Wiretex Limited Vs. Asst.Commissioner Of Anthakapalli Village Income Tax Ponduru Road, Rajam Central Circle-1 Vizianagarm Visakhapatnam [Pan : Aadcs 1425R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Smt.A.ArunaFor Respondent: Shri M.N.Murthy Naik
Section 139Section 143(1)Section 143(1)(a)Section 40Section 40(1)(ia)

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य

RATNAM JUTE PVT LTD,RAJAM vs. INCOME TAX OFFICER, WARD-3, SRIKAKULAM

In the result, appeal filed by the assessee in I

ITA 212/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam29 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.212/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Ratnam Jute (P) Ltd. Vs. Income Tax Officer D.No.2-1, Palakonda Road, Ward-3 Rajam, Srikakulam Srikakulam [Pan : Aabcr4024P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 23.08.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.08.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2023- 24/1053339971(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) Dated 06.12.2016 For The Assessment Year (A.Y.) 2014-15. 2. Brief Facts Of The Case Are That The Assessee, A Private Limited Company, Doing Business In Trading Of Raw Jute In The Name & Style Of 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य

M/S TORRENT ROOFING SYSTEM,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assesse is allowed for statistical

ITA 84/ASR/2023[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143Section 263Section 40(1)(ia)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

HARVANSH CHAWLA,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 5, NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 9547/DEL/2019[2008-09]Status: DisposedITAT Delhi10 May 2021AY 2008-09

Bench: Shri Kul Bharat

Section 143(2)Section 14ASection 271(1)(C)Section 271(1)(c)Section 274Section 36Section 40Section 40(1)(ia)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-1” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL

HARVANSH CHAWLA,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 5, NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 9545/DEL/2019[2009-10]Status: DisposedITAT Delhi10 May 2021AY 2009-10

Bench: Shri Kul Bharat

Section 143(2)Section 14ASection 271(1)(C)Section 271(1)(c)Section 274Section 36Section 40Section 40(1)(ia)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-1” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL