Search: disallowance

10 results for “disallowance”+ Section 271Cclear

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Key Topics

Section 4015 Section 271C13 Section 14810 Section 143(3)10 Section 194C10 TDS10 Addition to Income10 Section 2068 Deduction6 Disallowance

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 822/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh20 Mar 2025AY 2010-11

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

disallowance under section 40(a)(ia) despite the submission of Form 26A, which proves that the deductees had paid the taxes.The Ld. AR has relied on the second proviso to section 40(a)(ia) of the Act which has been inserted by the Finance Act, 2012 w.e.f. 1.4.2013, which reads as under:- “Provided further that where an assessee fails

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

SHRISHTI TECHNOLOGIES,BADDI vs. INCOME TAX OFFICER, PARWANOO

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA