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510 results for “disallowance”+ Section 2(5)clear

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Key Topics

Addition to Income94Section 14477Disallowance64Section 250(6)61Section 153A56Natural Justice56Section 143(3)35Depreciation35Section 14730

M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 21/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

Showing 1–20 of 510 · Page 1 of 26

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Deduction26
Section 14824
Section 26322

J.M.C PLYWOOD,GORAYA vs. INCOME TAX OFFICER WARD-3, PHAGWARA

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 4/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2022AY 2018-19

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

KHALSA BAKERY ,KAPUTHALA vs. INCOME TAX OFFICER WARD -4 (2), JALANDHAR

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 20/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

VAAHO AGENCIES PRIVATE LIMITED ,AMRITSAR vs. INCOME TAX OFFICER WARD -1 ( 1 ) , AMRITSAR

In the result, the appeal of the assessee related all grounds of ITA No

ITA 30/ASR/2022[2019-20]Status: DisposedITAT Amritsar02 Mar 2022AY 2019-20

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

For Appellant: Sh. Jatinder Arora (CA)For Respondent: Sh. Satbir Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 555/ASR/2011[2005-06]Status: DisposedITAT Amritsar13 Jun 2022AY 2005-06

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

2), 13(3] of I.T. Act, is made. It is undisputed that According to the provisions of section 13 (1)(c)(ii) and section 13(d)(i) exemption available u/s. 11 is denied if any property of the Trust is utilized by the persons referred in section 13(3) and if investment of the trust funds is made

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 558/ASR/2011[2008-09]Status: DisposedITAT Amritsar13 Jun 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

2), 13(3] of I.T. Act, is made. It is undisputed that According to the provisions of section 13 (1)(c)(ii) and section 13(d)(i) exemption available u/s. 11 is denied if any property of the Trust is utilized by the persons referred in section 13(3) and if investment of the trust funds is made

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 557/ASR/2011[2007-08]Status: DisposedITAT Amritsar13 Jun 2022AY 2007-08

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

2), 13(3] of I.T. Act, is made. It is undisputed that According to the provisions of section 13 (1)(c)(ii) and section 13(d)(i) exemption available u/s. 11 is denied if any property of the Trust is utilized by the persons referred in section 13(3) and if investment of the trust funds is made

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

ITA 556/ASR/2011[2006-07]Status: DisposedITAT Amritsar13 Jun 2022AY 2006-07

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10Section 13Section 13(2)Section 13(3)Section 234A

2), 13(3] of I.T. Act, is made. It is undisputed that According to the provisions of section 13 (1)(c)(ii) and section 13(d)(i) exemption available u/s. 11 is denied if any property of the Trust is utilized by the persons referred in section 13(3) and if investment of the trust funds is made

M/S. KARNAIL SINGH & COMPANY,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 26/ASR/2023[2019-20]Status: DisposedITAT Amritsar25 Apr 2023AY 2019-20

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

5.-For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies.” iii. The limit for deposit

M/S. KARNAIL SINGH & COMPANY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 25/ASR/2023[2018-19]Status: DisposedITAT Amritsar25 Apr 2023AY 2018-19

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

5.-For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies.” iii. The limit for deposit

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 65/ASR/2017[2013-14]Status: DisposedITAT Amritsar16 Aug 2021AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

Section 40A(2). 3. Feeling aggrieved by the Order passed by the Assessing Officer, the assessee preferred the appeal before the CIT Appeal. The CIT Appeal vide impugned order dated 30.11.2016 for the assessment year 2013-14 and Order dated 29.01.2018 for the assessment year 2014-15 have partly granted the relief and have confirmed the disallowance at the rate

MESERS BRIGHT ENTERPRISES PVT.LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 169/ASR/2018[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

Section 40A(2). 3. Feeling aggrieved by the Order passed by the Assessing Officer, the assessee preferred the appeal before the CIT Appeal. The CIT Appeal vide impugned order dated 30.11.2016 for the assessment year 2013-14 and Order dated 29.01.2018 for the assessment year 2014-15 have partly granted the relief and have confirmed the disallowance at the rate

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the amendments made

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the amendments made

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the amendments made

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

2 2359 15/07/2017 19/07/2017 3 2320 15/08/2017 17/08/2017 4 1860 15/01/2018 16/01/2018 5 1999 15/02/2018 16/02/2018 I.T.A. Nos. 8 & 9/Asr/2023 5 A. Y.: 2018-19 & 2019-20 6 2101 15/04/2018 24/05/2018 13213 Total Labour Welfare Fund It is humbly submitted that Labour Welfare Fund Expenses of Rs. 7,850/- is added at the time of processing of return but amount

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

2 2359 15/07/2017 19/07/2017 3 2320 15/08/2017 17/08/2017 4 1860 15/01/2018 16/01/2018 5 1999 15/02/2018 16/02/2018 I.T.A. Nos. 8 & 9/Asr/2023 5 A. Y.: 2018-19 & 2019-20 6 2101 15/04/2018 24/05/2018 13213 Total Labour Welfare Fund It is humbly submitted that Labour Welfare Fund Expenses of Rs. 7,850/- is added at the time of processing of return but amount

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

5. The grievance of the assessee is that confirmation of disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

2. That the order of ld.CIT(A)/NFAC, to uphold the addition, contrary to the binding decisions of Hon’ble Apex Court and jurisdictional High Court of P&H, are against judicial discipline besides being contemptuous and hence unsustainable per se. 3. That the Id.CIT(A)/NFAC, further erred to hold that amendments made in section

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

2. That the order of ld.CIT(A)/NFAC, to uphold the addition, contrary to the binding decisions of Hon’ble Apex Court and jurisdictional High Court of P&H, are against judicial discipline besides being contemptuous and hence unsustainable per se. 3. That the Id.CIT(A)/NFAC, further erred to hold that amendments made in section