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3 results for “disallowance”+ Section 194Aclear

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Key Topics

Section 14812Section 143(3)4Addition to Income3Section 402Section 2502Section 12Reassessment2Reopening of Assessment2TDS2Limitation/Time-bar

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 28/ALLD/2022[2011-12]Status: DisposedITAT Allahabad06 Jan 2023AY 2011-12

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

For Appellant: Mr. Tanmay Sadh, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 40

section 194A of the Act, the same cannot be disallowed merely on the ground of passing an entry on 31st

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

2
ITA 101/ALLD/2020[2009-10]Status: Disposed
ITAT Allahabad
27 Dec 2024
AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

194A, also as contract receipt. The ld. CIT(A) recorded his finding that the actual amount of receipts were Rs.9,55,88,176/- which had been bifurcated in the profit and loss account under two heads of income as Rs.5,55,05,722/- under the contract A.Y.2009-10 M/s Deora Electric Works receipts and Rs.4,82,454/- under sales head

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

ITA 99/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

194A, also as contract receipt. The ld. CIT(A) recorded his finding that the actual amount of receipts were Rs.9,55,88,176/- which had been bifurcated in the profit and loss account under two heads of income as Rs.5,55,05,722/- under the contract A.Y.2009-10 M/s Deora Electric Works receipts and Rs.4,82,454/- under sales head