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2 results for “disallowance”+ Section 201clear

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Key Topics

Section 260A2Section 372Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX - CENTRAL-1, KOLKATA vs. M/S. FEEGRADE AND COMPANY PVT. LTD.

In the result, the substantial questions of law are answered against

ITAT/25/2018HC Calcutta04 Jan 2022

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

Section 260ASection 37Section 37(1)Section 73

disallowance as the overloading charges is nothing but penalty as per Provision of Section 73 of the Indian Railway Act 1989. d) Whether on the fact and circumstances of the case Net Present Value (NPV) paid to Forest department is a non-recovering outlaw whose benefit was/would be consumed for several years and it was one time/lump sum payment

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S JAJODIA FINANCE LIMITED

Accordingly, the appeal filed by the revenue is allowed

ITAT/2/2025HC Calcutta22 Jul 2025

Bench: : The Hon’Ble Chief Justice T.S Sivagnanam

Section 143(1)Section 254Section 255Section 260A

Sections 143(1) and 142(1) were served on the assessee calling for particulars. In compliance with the same the authorised representative of the assessee appeared from time to time and explained the return and submitted the details called for. Upon perusal of the accounts and details, the Assessing Officer noted that the assessee is a NBFC involved in trading