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2 results for “disallowance”+ Section 194Hclear

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Key Topics

Section 1544Section 143(1)3Section 143(1)(a)3Section 194H2Disallowance2Addition to Income2

SIVARAMAPILLAI ANILKUMAR,KOLLAM vs. ITO,W-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 893/COCH/2024[2018-19]Status: DisposedITAT Cochin19 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Sivaramanpillai Anilkumar .......... Appellant A.S. Communications, Chathannoor Kollam 691572 [Pan: Agrpa1890K] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Trivandurm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 194HSection 250(6)Section 40Section 43BSection 44A

disallowance while framing the assessment order. On appeal before the CIT(A), the CIT(A) dismissed the appeal for non-prosecution. It is the settled position of law that even in the case of an exparte order passed by the CIT(A), the CIT(A) is duty bound to dispose of the appeal on merits. In the grounds of appeal

MRS SHABANA AKBAR,KOZHIKODE vs. ITO WARD 1(4), KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 612/COCH/2022[2017-2018]Status: DisposedITAT Cochin19 Dec 2022AY 2017-2018

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2017-18

For Appellant: Shri G. Surendranath Rao. CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(1)Section 143(1)(a)Section 154Section 194H

section 194H and also issued credit notes. When appellant pointed out that the TDS provisions are not applicable on such incentives, the principal stopped deducting TDS from June 2018. It was not correct for the Commissioner (Appeals). NFAC to ignore the purchase agreement and credit notes filed by the appellant in support of the claim and confirm the addition made