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117 results for “disallowance”+ Section 40aclear

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Delhi1,525 Mumbai1,471 Chennai654 Kolkata648 Pune598 Bangalore537 Ahmedabad412 Hyderabad245 Jaipur240 Raipur145 Chandigarh137 Surat137 Indore129 Visakhapatnam117 Amritsar117 Cuttack107 Cochin98 Rajkot66 Nagpur60 Lucknow46 Agra35 Karnataka31 Jodhpur27 Allahabad27 Dehradun21 Guwahati20 Patna19 Ranchi13 SC12 Varanasi9 Calcutta8 Jabalpur6 Telangana4 Panaji3 Punjab & Haryana2 Kerala2 A.K. SIKRI N.V. RAMANA1 J&K1 Rajasthan1

Key Topics

Section 40A(3)96 Addition to Income79 Disallowance71 Section 14462 Section 1155 Section 13(3)55 Section 143(3)54 Section 250(6)41 Depreciation36 Natural Justice

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)

Section 143(3)Section 40A(3)

section 40A(3). The goods remain unsold as at the year-end (Yr. 1). A disallowance u/s. 40A(3) is attracted

THE AZAD NAKODAR BUS SERVICE PRIVATE LIMITED,NAKODAR vs. DEPUTY COMMSSIONER OF INCOME TAC CIRCL-4E, JALANDHAR

In the result, appeal of the assessee is dismissed

Showing 1–20 of 117 · Page 1 of 6

35

ITA 107/ASR/2022[2018-19]Status: Disposed

ITAT Amritsar

20 Feb 2023

AY 2018-19

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

Section 40(3)Section 40A(3)

section 40A(3) of the Income Tax Act, 1961. Disallowance under section 40A(3) could not be made as identity

THE ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. DARSHAN KUMAR MAHAJAN, PATHANKOT

In the result, the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

ITA 566/ASR/2016[2013-14]Status: DisposedITAT Amritsar18 Apr 2018AY 2013-14

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 566(Asr)/2016 Assessment Year: 2013-14 Pan: Adjpm7623B

For Appellant: Sh. A. N. Mishra (D. R.)For Respondent: Sh. J. S. Bhasin (Adv.)

Section 143(3)Section 28Section 40A(3)

disallowed under the relevant section granting deduction itself, as section 37(1) in the instant case, so that there is no occasion to travel to the non obstante provision of section 40A

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)(b) which has been invoked by the AO for making the disallowance and submitted that the section

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)(b) which has been invoked by the AO for making the disallowance and submitted that the section

DUPTY COMMISSIONER OF INCOME TAX, BATHINDA vs. SH. VINOD ARORA, , BATHINDA

ITA 489/ASR/2017[2014-15]Status: DisposedITAT Amritsar21 Feb 2022AY 2014-15

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

For Appellant: Sh. P. N. Arora, AdvocateFor Respondent: Sh. Trilochan Singh PS Khalsa, DR

Section 143(1)Section 143(2)Section 143(3)Section 40Section 40A(3)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits

THE INCOME TAX OFFICER, FEROZEPUR vs. M/S REHMAT TRADERS, FEROZEPUR CANTT.

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

ITA 454/ASR/2016[2010-11]Status: DisposedITAT Amritsar01 Jun 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 454/Asr/2016 Assessment Year: 2010-11

For Appellant: Sh. Ajay Goyal, CIT-DRFor Respondent: Sh. Sudhir Sehgal, Advocate

Section 143(3)Section 263Section 40ASection 40A(3)

disallowance u/s. 40A(3) (read with section 40A(3A)) effected in assessment, i.e., in the facts and circumstances of the case

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

ITA 579/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R

Section 143(3)Section 271(1)(c)Section 68

disallowance u/s 40A(3) of the IT Act, 1961. The AO has failed to appreciate that there was no violation of provisions of section

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

ITA 305/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R

Section 143(3)Section 271(1)(c)Section 68

disallowance u/s 40A(3) of the IT Act, 1961. The AO has failed to appreciate that there was no violation of provisions of section

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

ITA 547/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R

Section 143(3)Section 271(1)(c)Section 68

disallowance u/s 40A(3) of the IT Act, 1961. The AO has failed to appreciate that there was no violation of provisions of section

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R

Section 143(3)Section 271(1)(c)Section 68

disallowance u/s 40A(3) of the IT Act, 1961. The AO has failed to appreciate that there was no violation of provisions of section

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

section 40A(3) of the Act by issuing bearer cheques. The appellant, on the other hand, has given detailed explanations against each party and admitted to have issued bearer cheques in some cases due to business expediency but claimed to have been duly reflected in the books of account. The appellant has also claimed that any disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

40A(3) becomes redundant. As regards the disallowance u/s 69C, the said section is not applicable in the case of the assessee

SH. ANUP KUMAR JAITLY,JALANDHAR vs. INCOME TAX OFFICER WARD -3(1), JALANDHAR

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

ITA 112/ASR/2019[2012-13]Status: DisposedITAT Amritsar22 Sept 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR

Section 133Section 143(3)Section 3Section 40A(3)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits

INCOME TAX OFFICER WARD-1 (2), BATHINDA vs. M/ S ALTIUS SALES PRIVATE LIMITED, BATHINDA

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

ITA 709/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 40ASection 40A(3)Section 44A

section 40A(3) of the act are not violated and no disallowance is called for. Accordingly the disallowance of Rs 185,11,610/- u/s 40A

VARINDERA OVERSEAS (P) LTD,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, JALANDHAR

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

ITA 713/ASR/2017[2006-07]Status: DisposedITAT Amritsar17 May 2022AY 2006-07

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 40ASection 40A(3)

disallowances @20% of cash payment towards local Admitted purchases of hosiery goods by invoking section 40A(3) even without appreciating

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ITA 150/ASR/2020[2005-06]Status: DisposedITAT Amritsar13 Jun 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

For Appellant: None

Section 147Section 148Section 152Section 40A(3)

disallowance under section 40A(3) was to be made only 20% of the amount paid in cash was to be disallowed

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

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A

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

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A

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

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A