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4 results for “disallowance”+ Section 194Hclear

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Key Topics

Section 44A6Addition to Income4Section 143(3)3Section 194H3Disallowance3

SH. SADA RAM CHAWLA,TARN TARAN vs. INCOME TAX OFFICER, WARD-2(2), TARNTARAN

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 479/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Dec 2021AY 2012-13

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nipun Khanna, CAFor Respondent: Shri Rohit Mehra, D.R
Section 143(3)Section 194HSection 40a

section 194H and since no tax was deducted by disallowing the same u/s. 40a(ia) whereas the Appellant is not having

DE vs. ON PRIVATE LIMITED,JAMMUVS.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 204/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

disallowance of Rs.3,54,311/- be allowed and appeal accepted.” Devson Pvt. Ltd. v. Asstt./Dy.CIT 5. The learned additional CIT DR supported the impugned order. He contended that what is claimed by the assessee relates to incentives paid to its employees and no way related to the sales commission. The learned CIT appeal was therefore justified in confirming

DE vs. ON PRIVATE LIMITED,JAMMUVS.DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 549/ASR/2019[2013-14]Status: DisposedITAT Amritsar22 Sept 2022AY 2013-14

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

disallowance of Rs.3,54,311/- be allowed and appeal accepted.” Devson Pvt. Ltd. v. Asstt./Dy.CIT 5. The learned additional CIT DR supported the impugned order. He contended that what is claimed by the assessee relates to incentives paid to its employees and no way related to the sales commission. The learned CIT appeal was therefore justified in confirming

SH RACHHPAL SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

Accordingly, we herein set aside the order of the CIT(A) and direct the Assessing Officer to assess the income of the assessee as offered by him under section 44AD of the Act. The Grounds of appeal...

ITA 140/ASR/2017[2013-14]Status: DisposedITAT Amritsar24 Dec 2021AY 2013-14

Bench: Dr. M. L. Meena & Sh. Ravish Sood

For Appellant: Sh. Randeep Mahajan, CAFor Respondent: Sh. Trilochan Singh, PS
Section 143(1)Section 143(2)Section 143(3)Section 194JSection 44A

disallowance of expenses of the appellant claimed in the return of Income. 6) On the given grounds it is appealed that the additions in income of Rs. 10,39,691/- should be deleted. 7) That the appellant craves leave to add, amend or withdraw any new ground or grounds of appeal before or at the time of hearing of appeal