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5 results for “disallowance”+ Section 1aclear

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Key Topics

Section 407Section 1546Section 143(1)6Section 804Section 143(3)4Deduction4Disallowance4TDS3Section 250(6)2Section 36

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

disallow employer’s contributions to provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, by invoking the provisions of section 43B of the Act, if it has been paid after the ‘due dates’, as per the relevant Acts. I.T.A. No.40/Asr/2023 10 Assessment Year: 2018-19 2. The matter has been examined

2
Section 194A2
Addition to Income2

INCOME TAX OFFICER, FEROZEPUR vs. UNIVERSAL BIOMASS ENERGY PVT LTD, GURUHARSAHAI

In the result, the appeal of the Revenue is dismissed

ITA 231/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Jul 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Ashray Sarna, C.A
Section 140ASection 143(1)Section 154Section 250Section 80Section 801ASection 801A(4)Section 801A(7)

disallowance of claim of deduction u/s 80-1A(4)(iv) was due to the fact that the assessee has failed to file the audit report in Form 10CCB by the prescribed due date as defined in section 80- 1A

THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)
Section 143(3)Section 194ASection 40Section 44A

disallowance (as well as its’ confirmation, and which would only be on the basis of the material on record), he conceded to the assessee having not furnished quarterly returns of tax deduction at source (TDS), even as 3 ITA No.681/2017 & SANo.1/18(AY 2014-15) The Gurdaspur Central Co-op. Bank v. Dy. CIT the information afore-said, albeit branch-wise

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

In the result, the assessee’s appeal is partly allowed

ITA 65/ASR/2016[2006-07]Status: DisposedITAT Amritsar31 Jul 2018AY 2006-07

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 65/Asr/2016 Assessment Year: 2006-07

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Rajeev K. Gubgotra, (D.R.)
Section 143(3)Section 194CSection 201Section 268ASection 40

disallowance u/s. 40(a)(ia) at Rs.5,81,978/- on account of non-deduction of tax at source (TDS) on the following sums: 2 PMS International Pvt. Ltd. v. Addl.CIT (a) Shipping expenses : Rs.3,52,434/- (b) Job work expenses : Rs. 91,620/- (c) Freight expenses : Rs.1,37,924/- Qua the first amount, the assessee relies on the order

SH. SURAJ PRAKASH,AMRTITSAR vs. INCOME TAX OFFICER, WARD - 5(5),, AMRITSAR

In the result, the assessee’s appeal is partly allowed

ITA 638/ASR/2017[2014-15]Status: DisposedITAT Amritsar30 Apr 2019AY 2014-15

Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(24)(vi)

1A & 1B). There is no reference therein of any payment having been made 5 Suraj Parkash v. ITO of the balance one-half share, received by the assessee on their behalf, by the assessee to the other co-owners. There is also no statement in this regard in the return (or computation) of income (PB pgs. 19-21). There