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2 results for “disallowance”+ Section 234Eclear

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Key Topics

Section 234E11Section 200A8Section 683Section 2003Section 143(3)2Section 32

BLUE RIVER REALTY PVT. LTD.,AHMEDABAD vs. ACIT, CPC TDS, GHAZIABAD

In the result, both the appeals filed by assessee are dismissed

ITA 36/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2021AY 2013-14
For Appellant: Shri S.V. Agarwal, A.RFor Respondent: Dr. Shyam Prasad, Sr. D.R
Section 200Section 200ASection 200A(1)Section 234Section 234ESection 3

section 234E of the Act is correct and appeals on this ground are dismissed.” 5. Heard both the sides and perused the material on record. It is undisputed fact that assessee has made delay in furnishing submission of tax deduction at source as prescribed under rule 31A of Income Tax Rule, 1962. Considering the decision of Hon’ble Gujarat High

AMBANI BUILDERS PRIVATE LTD.,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 304/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 37(1)Section 68Section 69A

section 68 A. Credit worthiness of the person B. identity of the person and C. bonafide ness of the transaction is established. B REGARDING SECOND ADDITION ON ACCOUNT OF DISALLOWANCE OF INTEREST AMOUNTING TO Rs.64,68,238/- Your honour sir, the advances was given to the different persons with out interest as rightly observed by the Id. Assessing officer