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5 results for “disallowance”+ Section 115Aclear

Sorted by relevance

Mumbai82Delhi72Bangalore21Chennai5Kolkata5Dehradun3Ahmedabad2SC1Hyderabad1Rajkot1

Key Topics

Section 44B20Section 409Section 9(1)(vi)6Section 143(3)6Deduction5Section 1954Disallowance4TDS3Section 143(1)2Section 143(1)(a)

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

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

ITA 1240/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15
Section 115ASection 195(2)Section 250Section 44BSection 9(1)Section 9(1)(vi)Section 90

115A r.w.s 44DA of the\nAct i.e., technical services.\n8. The Ld. CIT(A) ought to appreciate the fact that the assessee has\ndeducted the tax and same is paid as per section 44BB(1) of the Act\ni.e., 10 percent of\nthe aggregate receipts during the year will be chargeable to tax as\nBusiness Income

ABAN SINGAPORE PTE LIMITED ,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

2
Section 115J2
Business Income2

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

ITA 1329/CHNY/2023[2021-2022]Status: DisposedITAT Chennai17 May 2024AY 2021-2022

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1329/Chny/2023 (िनधा"रण वष" / Assessment Year: 2021-22) & 2. Stay Application No.9/Chny/2024 (In Ita No.1329/Chny/2023) (िनधा"रण वष"/Assessment Year:2021-22) M/S. Aban Singapore Pte. Limited Dcit बनाम/ 113, Pantheon Road, Egmore S.O International Taxation-1(1), Vs. Egmore, Chennai-600 008. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaqca-2845-Q (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Shri Nilay Baran Som (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)- Ld. DR
Section 143(3)Section 144C(5)Section 28Section 40Section 44ASection 44B

115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely : - (a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account

ABAN SINGAPORE PTE LIMITED,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

In the result, the appeal of assessee is allowed

ITA 500/CHNY/2025[2022-2023]Status: DisposedITAT Chennai18 Jun 2025AY 2022-2023

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.500/Chny/2025 Assessment Years: 2022-23 Aban Singapore Pte Limited Deputy Commissioner Of Income Room No.8713, Bsnl Building, Tax, 4Th Floor, Bsnl Towers, Intl Tax-1(1), No.16, Greams Road, Chennai. Chennai [Pan: Aaqca2845Q]

For Appellant: Shri P.Murali Mohan Rao, C.AFor Respondent: Shri N.Rajakumar, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 36Section 43BSection 44B

115A or section 293A a pply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely :- (a) the amount paid or payable 33 (whether in or out of India) to the assessee or to any person on his behalf

SERVIONT GLOBAL SOLUTIONS LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 903/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Aug 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2011-12 Servoint Global Solutions Deputy Commissioner Of Limited Income Tax, Central Circle- No. 4/600 & 4/197, 7Th 6(1), Chennai. Vs. Street, Dr. Vsi Estate, Phase-Ii, Thiruvanmiyur, Chennai-600 041. Pan: Aaaci0947 F (Appellant) (Respondent) Present For: Appellant By : Shri S. P. Chidambaram, Ca Respondent By : Shri Chinthapalli Mehar Chand, Jcit Date Of Hearing : 24.05.2022 Date Of Pronouncement : 19.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-16, Chennai Vide Ita No. 257/Cit(A)-15/2014-15 Dated 01.01.2019 Against The Order Of Ld. Dcit, Corporate Circle-6(1), Chennai Passed U/S 143(3) R.W.S. 92Ca(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 23.02.2015 For Ay 2011-12. 2. The First Issue Involved In The Present Appeal Before Us Relates To Disallowance Of Payments Made Towards Purchase Of Software By The Assessee U/S. 40(A)(I) Of The Act Amounting To Rs.2,61,69,512/- For Non-Deduction Of Tax At Source U/S.195 Of The Act.

For Appellant: Shri S. P. Chidambaram, CAFor Respondent: Shri Chinthapalli Mehar Chand, JCIT
Section 115JSection 143(3)Section 195Section 40Section 9(1)(vi)

115A of the Act and since the deduction of tax at source was not done on the payment made, provisions of Section 40(a)(i) of the Act becomes applicable. Accordingly, the learned Assessing Officer disallowed

M/S. SERVIONT GLOBAL SOLUTIONS LTD.,,CHENNAI vs. ACIT, CC-6(1),, CHENNAI

In the result, the appeal of the Assessee is allowed

ITA 756/CHNY/2020[2010-11]Status: DisposedITAT Chennai04 Mar 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Girish Agrawalआयकर अपील सं./Ita No.: 756/Chny/2020 िनधा"रण वष" /Assessment Year: 2010 - 2011

For Appellant: Mr. S.P. Chidambaram, AdvocateFor Respondent: Mr. G. Johnson, Addl. CIT
Section 115JSection 143(3)Section 195Section 40Section 9(1)(vi)

115A of the Act and since the deduction of tax at source was not done on the payment made, provisions of Section 40(a)(i) of the Act becomes applicable. Accordingly, the learned Assessing Officer disallowed