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151 results for “disallowance”+ Section 19clear

Sorted by relevance

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Key Topics

Addition to Income33Section 143(3)23Disallowance18Section 6817Section 3617Section 12A15Section 145(3)13Section 14713Section 14813Section 10

KARAM UDHOG,AGRA vs. J.A.O., DY. CIT.., CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

19 ITA No. 114/Agra/2021 & Others (58) amendment to Section 43B of I.T. Act – the Tribunal was right in holding that payments are subject to benefits of Section 43B. We have examined the decision of the Hon’ble Gujarat High 8. Court in the case of State Road Transport Corporation (366 ITR 170) wherein the court has held the the payment

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Natural Justice8
Exemption8

SHARDA OIL INDUSTRIES PVT. LTD.,AGRA vs. JURISDICTIONAL OFFICER,CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

19 ITA No. 114/Agra/2021 & Others (58) amendment to Section 43B of I.T. Act – the Tribunal was right in holding that payments are subject to benefits of Section 43B. We have examined the decision of the Hon’ble Gujarat High 8. Court in the case of State Road Transport Corporation (366 ITR 170) wherein the court has held the the payment

PREM MOTORS PRIVATE LIMITED ,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER ,DCIT/ACIT,CIRCLE1(1), GWALIOR

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

19 ITA No. 114/Agra/2021 & Others (58) amendment to Section 43B of I.T. Act – the Tribunal was right in holding that payments are subject to benefits of Section 43B. We have examined the decision of the Hon’ble Gujarat High 8. Court in the case of State Road Transport Corporation (366 ITR 170) wherein the court has held the the payment

M/S GLOBAL POLYMERS, ,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S RADISH TECHNOLOGIES,ALIGARH vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-4(1)(1), ALIGARH

In the result all the appeals filed by the

ITA 92/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

AMAR SHOE & LEATHER WEARS,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, CIRCLE-1(1)(1), AGRA

In the result all the appeals filed by the

ITA 91/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S SR GLASS INDUSTRIES ,FIROZABAD vs. DY.CIT., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 58/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S ADVANCE GLASS WORKS ,FIROZABAD vs. DY.CIT, CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 59/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO.,WARD 2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 57/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

BANMORE ELECTRICALS PVT. LTD.,GWALIOR vs. DY.CIT., GWALIOR

In the result all the appeals filed by the

ITA 55/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

GANESH CHANDRA AGARWAL,FIROZABAD vs. ITO., WARD-2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 56/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

HIND LAMPS LTD.,,FIROZABAD vs. CPC., BENGALURU/ JAO., CIRCLE-2(2)(1), FIROZABAD

In the result all the appeals filed by the

ITA 140/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

ITA 53/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

ITA 138/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

BAJWA RUBBER INDUSTRIES,AGRA vs. ITO-1(2)(2), AGRA/NFAC., DELHI, AGRA

In the result all the appeals filed by the

ITA 137/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S AMBICA SHEETGRAH PVT. LTD.,AGRA vs. CPC., BENGALURU/ A.O., CIRCLE-2(1)(1), AGRA

In the result all the appeals filed by the

ITA 127/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC.,/ ITO., WARD 1(1)(1),AGRA, AGRA

In the result all the appeals filed by the

ITA 126/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S OOM SHOE COMPONENTS,AGRA vs. NFAC,/WARD 1(1)(1), AGRA

In the result all the appeals filed by the

ITA 125/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

MRS. ARCHANA BHARGAVA,ALIGARH vs. J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 123/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 122/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

19. That is how Gujarat High Court held that Section 43B would not be attracted in a case where dispute relates to employee s contribution only. Section 43B would be confined only to employers contribution. It further said: "Therefore, with respect to the employees contribution received by the assessee if the assessee has not credited the said