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2 results for “disallowance”+ Section 194Cclear

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Delhi229 Mumbai204 Bangalore109 Chennai99 Kolkata47 Hyderabad45 Ahmedabad44 Jaipur29 Raipur27 Indore24 Rajkot18 Cochin13 Surat12 Visakhapatnam11 Cuttack11 Panaji10 Chandigarh9 Ranchi9 Allahabad8 Nagpur8 Guwahati8 Lucknow8 Patna7 Pune7 Dehradun4 Agra3 Jodhpur3 SC3 Amritsar2 Jabalpur1

Key Topics

Section 406 Section 1544 Section 143(3)4 Section 194C3 Section 43D3 Deduction2 TDS2 Disallowance2 Addition to Income2

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

In the result, the ground no

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

section 194C. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further in argument

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

ITA 46/ASR/2023[2012-13]Status: Heard

ITAT Amritsar

20 Sept 2023

AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 154Section 154oSection 194CSection 250Section 40

section 194C of the Income Tax Act, 1961. 3. That Ld. CIT(A) has failed to appreciate that reimbursement of freight, loading/unloading charges to the associate concern is not any payment for the services rendered by the associate concerns and therefore, has erre’d in law and on the facts and circumstances of case in confirming disallowance