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4 results for “disallowance”+ Section 239clear

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Key Topics

Section 1954Addition to Income4Section 403Section 93Deduction3Disallowance3Section 250(6)2Section 143(2)2Section 2502TDS

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

239 ITR 587 (SC) ? 7. Learned DR for the revenue has submitted that the assessee has admittedly remitted the payment of said commission of Rs.2,53,06,886/- to foreign commission agent, but failed to deduct tax at source under the provisions of section 195 of the Act. Learned DR, therefore, submits that the Assessing Officer was right in disallowing

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

2
ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

239 ITR 587 (SC), that the income, which is not chargeable to tax in India, the assessee is not 3 | P a g e required to deduct TDS. Further, in the case of Harbalife International India Pvt. Ltd., Hon’ble Delhi High Court held as under : “52. Section 40 (a) (i), in providing for disallowance

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

ITA 146/AGR/2025[2018-19]Status: DisposedITAT Agra24 Jun 2025AY 2018-19
Section 10(37)Section 143(3)Section 250Section 250(4)Section 250(6)

239 days. With respect to the delay an affidavit is filed\nby the assessee along with separate application for condonation of\ndelay wherein it is stated that no intimation was received about the\nuploading of order on the e-filing portal not the same was served\nupon the assessee or the person authorized therefore, the assessee\nwas not aware

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

disallowance on fixed assets. The perusal of the impugned assessment order would reveal that the ld. Assessing Officer while considering the net profit rate of the assessee has given a comparative analysis of the turnover and profits of the appellant for the three assessment years as under: A.Y. Sales (Rs.) GP (Rs) G.P. Rate NP(Rs.) N.P. Rate