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9 results for “disallowance”+ Section 194C(6)clear

Sorted by relevance

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Key Topics

Section 153A12Section 14812Addition to Income9Section 1326Section 143(3)6Undisclosed Income6TDS5Section 1473Reopening of Assessment3

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

6 and 7 concerns itself with disallowance of marketing expenses to the tune of 19,74,401/- made by the AO which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 13,64,337/- , being additions made by invoking Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

Section 402
Section 2502
Section 12

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

6 and 7 concerns itself with disallowance of marketing expenses to the tune of 19,74,401/- made by the AO which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 13,64,337/- , being additions made by invoking Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

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

In the result, both appeals i

ITA 101/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

194C, which they were not required to do. He had submitted details of all such deductions before the ld. AO. Despite this and without considering the fact that the assessee had in fact disclosed A.Y.2009-10 M/s Deora Electric Works much more receipts under the two heads of contract receipts and sales receipts, as compared to what was alleged

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

194C, which they were not required to do. He had submitted details of all such deductions before the ld. AO. Despite this and without considering the fact that the assessee had in fact disclosed A.Y.2009-10 M/s Deora Electric Works much more receipts under the two heads of contract receipts and sales receipts, as compared to what was alleged

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C

6 Assessment Year: 2011-12 ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P. Thus, the ld. CIT(A) held that the reopening of the concluded assessment by the AO by invoking provisions of Section 147/148 of the 1961 Act, to be valid. 5.311 So far as additions on the merits , the assessee submitted before