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4 results for “disallowance”+ Section 150clear

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Key Topics

Section 808Section 143(3)6Section 80I6Section 144C3Deduction3Section 1472Section 682Section 40A2Section 92C2Disallowance

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

ITA 2215/DEL/2018[2010-11]Status: DisposedITAT Dehradun09 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 147Section 148Section 40ASection 68

disallowed these payments under section 40A(3) of the Act as there was no exceptional clause to make such payments in cash under Rule 6DD of the Income Tax Rules. Keeping in view the above facts, the AO rejected the books of accounts of the assessee under section 145(3) of the Act and applied net profit

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

2
Addition to Income2
Transfer Pricing2

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 3/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

DDIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL COMPANY LIMITED, DEHRADUN

In the result, appeal of the Revenue is dismissed

ITA 4341/DEL/2014[2010-11]Status: DisposedITAT Dehradun31 Oct 2023AY 2010-11

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

For Appellant: Shri Mayank Kumar
Section 143(3)Section 144C

section 143(3) of the Income Tax Act, 1961 (the Act) by the Assessing Officer on 14.05.2013 determining the income of the assessee at Rs.21,32,33,040/-. While completing the assessment the Assessing Officer made disallowance of Rs.2,54,85,276/- out of administrative and other charges, professional and technical services and sub- contract charges of Rs.7