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90 results for “TDS”+ Disallowanceclear

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Key Topics

Section 4095 Addition to Income75 Disallowance68 Section 143(3)55 TDS50 Section 14846 Deduction42 Section 250(6)31 Section 40A(3)23 Section 144

MESERS SPEED SURYA MOVIES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-II, JALANDHAR

In the result, the appeal is partly allowed

ITA 417/ASR/2018[2013-14]Status: DisposedITAT Amritsar18 Mar 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 143(3)Section 194ASection 40

disallowed on account of non-deduction of TDS, u/s194A read with section 40(a)(ia) of Act. The said disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

Showing 1–20 of 90 · Page 1 of 5

20

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

TDS, the disallowance of the expenses related to advertisement amount of Rs.34,90,828/-, disallowance of the deduction of interest

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

SHRI NAVNEET SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

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

ITA 266/ASR/2022[2022-21]Status: DisposedITAT Amritsar28 Apr 2023AY 2022-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 43B

disallowance of TDS u/s 43B. 2. At the outset, the ld. counsel for the assessee has submitted that the ld. CIT(A) has erred

SHRI VIJAY KUMAR GROVER ,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(3), SRINAGAR

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

ITA 276/ASR/2018[2013-14]Status: DisposedITAT Amritsar16 Jun 2022AY 2013-14

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR

disallowance on % basis. Further, TDS wherever applicable has been adequately deducted. 5. The appellant craves leave to add, alter, modify

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

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

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR

TDS & disallowance of actual expenses. 8. LD CIT(A) has erred in upholding disallowance of Rs.63392/- out of actual expenses

M/S. ANAND TEXTILES ,PATHANKOT vs. INCOME TAX OFFICER WARD- 4 (1), AMRITSAR

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

ITA 674/ASR/2019[2008-09]Status: DisposedITAT Amritsar19 Dec 2019AY 2008-09

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 674/Asr/2019 Assessment Year: 2008-09

For Appellant: Sh. Parveen Jain (Adv.)For Respondent: Smt. Raman Damathia (DR)

Section 145(3)Section 194CSection 40

disallowances were made on account of non deduction of TDS u/s 194C of the Act which are statutory disallowances, hence

MESERS GRAND MUMTAZ RESORTS,KASHMIR vs. INCOME TAX OFFICER, WARD 3 (5), KASHMIR

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

ITA 314/ASR/2018[2012-13]Status: DisposedITAT Amritsar16 Jun 2022AY 2012-13

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR

disallowance on % basis. Further, TDS wherever applicable has been adequately deducted. 3. On circumstances and facts of the case, the worthy

MESERS ABDUL SAMAD & SONS,JAMMU & KASHMIR vs. INCOME TAX OFFIER, WARD 3 (1), JAMMU & KASHMIR

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

ITA 315/ASR/2018[2013-14]Status: DisposedITAT Amritsar16 Jun 2022AY 2013-14

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR

disallowance on % basis. Further, TDS wherever applicable has been adequately deducted. 7. The appellant craves leave to add, alter, modify

M/S CONSTRUCTION ENGINEERS,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3, SRINAGAR

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 29/ASR/2018[2014-15]Status: DisposedITAT Amritsar30 Dec 2019AY 2014-15

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2014-15

For Appellant: Sh. M.A. Mir, (Ld. Cost Accountant)For Respondent: Sh. Charan Dass (Ld. DR)

Section 250(6)Section 40

TDS. Consequently, the Assessing Officer disallowed Rs.59,93,900 u/s 40(a)(ia), against which the assessee has preferred first

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

In the result, the appeal of the revenue bearing ITA No

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

TDS Rs. 2,38,149/- Disallowance of depreciation claimed on trucks in excess of 15% Rs. 5,28,924/- Assessed

M/S. PMS DIESELS,,PHAGWARA vs. ADDL. COMMISSIONER OF INCOME TAX, PHAGWARA

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

ITA 64/ASR/2016[2005-06]Status: DisposedITAT Amritsar28 Mar 2018AY 2005-06

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.64(Asr)/2016 Assessment Year:2005-06

For Appellant: Sh. Tarun Bansal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)

Section 172Section 201(1)(A)Section 250(6)Section 40

disallowances of expenses for non deduction of TDS by invoking the provisions of Sec.40(a)(ia) of the Act have

M/S KAKKAR COMPLEX STEELS PVT. LTD,HOSHIARPUR vs. THE JT. COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal filed by the assessee partly allowed and rest allowed for statistical purposes

ITA 149/ASR/2017[2011-12]Status: DisposedITAT Amritsar31 May 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.149(Asr)/2017 Assessment Year:2011-12

For Appellant: Sh. Ashwani Kalia (Ld. CA)For Respondent: Sh. A.N. Mishra (Ld. DR)

Section 250(6)Section 40

disallowances of expenses for non-deduction of TDS by invoking the provisions of Sec.40(a)(ia) of the Act must

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

The appeals are dismissed

ITA 298/ASR/2014[2009-10]Status: DisposedITAT Amritsar03 Jan 2018AY 2009-10

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)

For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Written Submissions

Section 14ASection 40Section 40a

disallowance u/s 40(a)(ia) on interest paid to JDA in view of the fact that TDS provisions are ment