Search: disallowance

27 results for “disallowance”+ Section 35Aclear

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Key Topics

Section 143(3)34 Section 92C25 Transfer Pricing19 Addition to Income18 Comparables/TP18 Disallowance13 Section 36(1)(iii)12 Section 144C(5)8 Section 408

M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

In the result, the appeal by the assessee is allowed

ITA 313/BANG/2020[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sankarganesh K. Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 36(1)(iii)Section 40

disallowance under section 36(1)(iii) is only mandated if the proviso to section 36(1)(iii) is attracted. In the present case, it is undisputed that proviso to section 36(1)(iii) is not attracted. (ii) There is no provision in section 36(1)(iii) governing the allowability of interest expenditure in case of an amalgamation or demerger

Showing 1–20 of 27 · Page 1 of 2

M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

M/S. MOBILY INFOTECH INDIA PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-4(1)(3), BANGALORE

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

M/S. BHARAT ELECTRONICS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

BANGALORE INTERNATIONAL AIRPORT LTD.,,BANGALORE vs. DCIT, BANGALORE

DCIT, BANGALORE vs. M/S BANGALORE INTERNATIONAL AIRPORT LTD.,, BANGALORE

M/S ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

DCIT, BANGALORE vs. M/S ROBERT BOSCH ENGINEERING & BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

M/S TE CONNECTIVITY INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2 LTPU , BANGALORE

M/S INFINEON TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S THOUGHT WORKS TECHNOLOGIES INDIA PRIVATE LIMITED , BANGALORE

THOUGHTWORKS TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -7(1)(1), BANGALORE

M/S TELSIMA COMMUNICATIONS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

M/S ZEOMEGA INFATECH PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2) , BANGALORE

M/S. KODIAK NETWORKS INDIA PRIVATE LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

UL INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

M/S UL INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

DCIT, BANGALORE vs. M/S U.L. INDIA PVT. LTD.,, BANGALORE