Search: disallowance

3 results for “disallowance”+ Section 140Aclear

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Section 4512 Section 234D4 Deduction3 Disallowance3 Section 372 Section 36(1)(iii)2 Penalty2

DCIT, CHENNAI vs. SHRIRAM TRANSPORT FINANCE CO. LTD., CHENNAI

In the result, appeal of the assessee is partly allowed and the

ITA 728/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Aug 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Dr. U. Anjaneyalu, CIT

Section 234DSection 36(1)(iii)Section 37Section 45

Section 140A of the Act. When the self-assessment tax was to be paid, the assessee has to take into account the tax already paid and also the tax deducted or collected at source. Therefore, when a tax was collected in respect of the income, which was accrued to the assessee during the year under consideration, the same

SHRIRAM TRANSPORT FINANCE CO. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal of the assessee is partly allowed and the

ITA 454/CHNY/2016[2012-2013]Status: DisposedITAT Chennai24 Aug 2016AY 2012-2013

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Dr. U. Anjaneyalu, CIT

Section 234DSection 36(1)(iii)Section 37Section 45

SHRI T.N. RAJAMOHAN,CHENNAI vs. ACIT, CHENNAI

In the result, the assesse’s appeal is partly allowed

ITA 2540/CHNY/2016[2009-10]Status: DisposedITAT Chennai20 Apr 2018AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, JCIT

Section 143(3)Section 54F

section 80P(2)(d) of the Act. The Delhi High Court in the case of Mr. Vijay Gupta decided on 20.03.2016 referred to the decision of the :-7-: Supreme Court reported in 261 ITR 367 and the Apex Court in the said decision has held that if the assessee has by mistake or inadvertently or on account of ignorance included