COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 43B in the Finance Act, 1983, the object was to "disallow deductions claimed merely by making a book entry based on the mercantile system of accounting" (sic - para 16). Section 43B made it mandatory for the department to grant deduction in computing the income under Section 28 in the year in which the tax, duty, cess, etc. were paid

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

disallowance as was made by the AO, the ld. CIT(A) observed that the assessee is not eligible for deduction under the second limb of Section 36(1)(viia)(a) of the 1961 Act which concerns itself with deduction computed @10% of aggregate average advances made by Rural Branches of assessee, keeping in view amended provisions of Section 36(1

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

disallowance as was made by the AO, the ld. CIT(A) observed that the assessee is not eligible for deduction under the second limb of Section 36(1)(viia)(a) of the 1961 Act which concerns itself with deduction computed @10% of aggregate average advances made by Rural Branches of assessee, keeping in view amended provisions of Section 36(1

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

disallowance could be made if the payments are made before the due date of filing the return of income. This issue came before Hon'ble Supreme Court in the case of CIT v. Vinay Cement Ltd. which was a special leave petition filed by the department against the High Court Order of 26th June, 2006 in ITA No. 2/05

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

disallowance could be made if the payments are made before the due date of filing the return of income. This issue came before Hon'ble Supreme Court in the case of CIT v. Vinay Cement Ltd. which was a special leave petition filed by the department against the High Court Order of 26th June, 2006 in ITA No. 2/05

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

disallowance was called for under section 36(1)(va) of the Income Tax Act, 1961. In 2 Vinod Kumar Tandon any case, the adjustment made on account of employees contribution to PF and ESI do not come within the ambit of section 143(1). HENCE THIS APPEAL." 6. On the other hand, the learned DR has submitted that

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance under Section 40(a) (ia) of the IT Act shall be made if the tax deducted by them during the last month of the previous year has been paid on or before the last day of filing of return in accordance with the provisions of Section 139(1

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia), the same is to be disallowed. We hold so and order accordingly, that Rs. 58,72,488/- claimed as Rebate Expenses is to be disallowed and added to the income of the assessee for the reasons that no income tax was deducted at source u/s 194H on these expenses as is mandated under Chapter XVII

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia), the same is to be disallowed. We hold so and order accordingly, that Rs. 58,72,488/- claimed as Rebate Expenses is to be disallowed and added to the income of the assessee for the reasons that no income tax was deducted at source u/s 194H on these expenses as is mandated under Chapter XVII

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia), the same is to be disallowed. We hold so and order accordingly, that Rs. 58,72,488/- claimed as Rebate Expenses is to be disallowed and added to the income of the assessee for the reasons that no income tax was deducted at source u/s 194H on these expenses as is mandated under Chapter XVII

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

40,428.00 out of the disallowance of Rs. 4,80,855.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 11.2 of his order is wrong and incorrect because in the income tax act there is no provision to disallow the expenses on percentage basis, when the expenditure as claimed are vouched and incurred in normal cause

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

40,428.00 out of the disallowance of Rs. 4,80,855.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 11.2 of his order is wrong and incorrect because in the income tax act there is no provision to disallow the expenses on percentage basis, when the expenditure as claimed are vouched and incurred in normal cause

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

40 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited assessee will be entitled for deduction u/s 36(1)(va) read with Section 2(24)(x) if the payment is made before the due date of filing of return of income u/s 139(1). There is a recent amendment by Finance Act, 2021 in Section 36(1

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 40(a)(ia) of the income tax act is not applicable. 6. That in any view of the matter disallowance of Rs. 1

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 40(a)(ia) of the income tax act is not applicable. 6. That in any view of the matter disallowance of Rs. 1

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 40(a)(ia) of the income tax act is not applicable. 6. That in any view of the matter disallowance of Rs. 1

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

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 40(a)(ia) of the income tax act is not applicable. 6. That in any view of the matter disallowance of Rs. 1

BHAGWAN THEATERS (FIRM),ALLAHABAD vs. INCOME TAX OFFICER WARD-1(5), ALLAHABAD

In the result, the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Shree Bhagwan Theatres V. Income Tax Officer, Ward- 166. Bai Ka Bagh, Allahabad - 1(5) 211003. Allahabad-211001. Tan/Pan: Aayfs0529E (Appellant) (Respondent) Appellant By: Shri K. K. Srivastava Shri Sumit Agrawal, C.A. Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A)- Allahabad, Both Dated 08.08.2019 For The A.Ys. 2012-13 & 2013-14 Respectively. 2. For The A.Y.2012-13, The Assessee Has Raised The Following Grounds.- “1. Because The Authorities Below Erred In Law & On Facts In Dismissing The Appellants Grounds On The Issue Of Jurisdiction. 2. Because The Appellants Ground That The Authorities Below Could Not Travel Recorded Was Illegally & Unjustifiably Dismissed Legal Aspects As Has Been Brought By The Of Hearing Of Appeal. 3. Because The Ld. Cit(A) Unjustifiably Disallowed Part Of The Remuneration Of Partner Smt. Meera Gupta & Smt. Sita Gupta Without Provisions Of Section 40(B)

section 40(b) ITA Nos.139 to 140/ALLD/2019 Bhagwan Theatre of the income Tax Act, 1961 specify the maximum permissible amount of partners remuneration. 4. In any case and without prejudice to above, the appellant maintains paper books of accounts as required under Rule 6 of the Income Tax Rides, 1962, hence, there was absolutely no justification to interfere in disallowance