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4 results for “disallowance”+ Section 194Hclear

Sorted by relevance

Mumbai103Delhi77Jaipur18Chennai18Bangalore18Kolkata11Chandigarh10Rajkot10Hyderabad6Lucknow4Patna4Pune4Ahmedabad4Jodhpur3Indore3Nagpur2SC2Guwahati1Cochin1Visakhapatnam1

Key Topics

Section 271(1)(c)5Section 194H4Section 143(3)4Section 1473Section 1483Section 2633Disallowance3Addition to Income3Section 2502Section 40

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 1590/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, SR-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14A
2
Deduction2
TDS2
Section 194H
Section 194J

disallowance under section 14A and addition of unexplained income. Against the said additions, as stated in the form 35 under the statement of facts, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals), which was allowed, and the additions were deleted. Subsequently, the case was reopened by issuance of notice under section 148 of the Act dated

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, penalty u/s 271(1)(c) of the Act is directed to be deleted and the appeal of the assessee is allowed

ITA 463/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad13 Jun 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ketan Gajjar, CIT-D.R
Section 194HSection 250Section 271(1)(c)Section 40

disallowance of transaction charges of Rs.2,65,865/- u/s.40(a)(ia) in as much as Section 194H is not applicable

KAMLESH GHANSHYAMDAS THAWANI,KUBERNAGAR, AHMEDABAD vs. INCOME TAX OFFICER, WARD 7(2)(1) AHMEDABAD, INCOME TAX OFFICE, PRATYAKSHA KAR BHAWAN

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

ITA 618/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jun 2024AY 2016-17

Bench: Ms. Suchitra Kambleassessment Year: 2016-17

Section 148Section 194HSection 28Section 37(1)Section 40

disallowed expenditure of Rs.130,68,39,954/- under both the provisions of Section 37(1) of the Income Tax Act, 1961 by not treating it as wholly and exclusively for the purpose of business and also under Section 40(a)(2)(ia) of the Act treating the transaction as commission attracting deduction of TDS Section 194H

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

194H and 194] of the Act requires the assessee to deduct the TDS with respect to sum/income payable to a resident which has to be deposited in the account of Government Exchequer as provided under section 200 of the Act by the assessee. Thereafter, the assessee shall prepare statement containing the details of tax deducted at source which shall