Search: disallowance

188 results for “disallowance”+ Section 43clear

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Addition to Income68 Disallowance50 Section 801A45 Section 4039 Section 143(3)34 Deduction32 Section 43B29 Section 26326 Section 14724 Section 14A

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 467/CTK/2017[2012-13]Status: DisposedITAT Cuttack07 Oct 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

For Appellant: Shri S.N.Sahu/Somnath Sahoo,AdvsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 36

Showing 1–20 of 188 · Page 1 of 10

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M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

GANESH ORES PRIVATE LIMITED,CIVIL TOWNSHIP,ROURKELA vs. ASST COMMISSIONER OF INCOME TAX, ROURKELA CIRCLE,ROURKELA

GANESH ORES PRIVATE LIMITED,CIVIL TOWNSHIP ROURKELA vs. ASST COMMISSIONER OF INCOME TAX, ROURKELA CIRCLE,ROURKELA

JAKSONS AGENCIES,CUTTACK vs. ITO, WARD-2(3), CUTTACK

LALCHND JEWELLERS PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

LALCHND JEWELLERS PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

LALCHND RESORT PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CPC, BANGALORE

PURUSOTTAMA ESTATES AND RESORTS PRIVATE LIMITED,PURI vs. DCIT, CPC, BANGALORE

PASHUPATI ISPAT PVT. LTD.,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

LALCHND RESORT PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CPC, BANGALORE

PURUSOTTAMA ESTATES AND RESORTS PRIVATE LIMITED,PURI vs. DCIT, CPC, BANGALORE

LALCHND GEM AND JEWELLER PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

LALCHND GEM AND JEWELLER PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

DINESH PRATAP SINGH,KEONJHAR vs. DCIT, CIRCLE-1(1), CUTTACK

NATIONAL ALUMINIUM COMPAMY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPAMY LIMITED, BHUBANESWAR

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT(CPC), CPC

CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT, CPC