Search: disallowance

3 results for “disallowance”+ Section 194Hclear

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Section 4018 Section 9(1)9 Section 1959 Section 260A3 Section 14A3 Section 194H3 Disallowance3 Addition to Income3

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

In the result, the appeal filed by the revenue is

ITAT/34/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 14ASection 194HSection 195Section 260ASection 40Section 9(1)

disallowance under Section 40(a)(i) of Rs.18,29,94,840/- paid as commission to and sitting fees to directors of the company without deducting tax at source under section 194H

COMMISSIONER OF INCOME TAX 14 KOLKATA vs. RAMESH CHAND GUPTA

In the result, the appeal filed by the revenue is