Search: disallowance

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Section 407 Section 113 Section 12A3 Section 234C2 Section 143(3)2 Section 194J2 Permanent Establishment2 Survey u/s 133A2 Deduction2 TDS2 Addition to Income2

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

disallowed the entire payments on the ground that TDS under Section 194J have not been deducted and added to total

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

ITA 241/DDN/2025[2021-22]Status: DisposedITAT Dehradun11 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

Section 19Section 194CSection 194JSection 250Section 40

section 194J of the Act. The Ld. AO is seen to have disallowed expenditure claimed under the head “Professional fee”, on account

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09

Section 143(3)Section 234C

disallowance made by the Ld. AO amounting to Rs.2,81,90,744/- and Rs.4,20,03,868/- under section 40(a)(ia) of the Act for the payments made to M/s Buildcraft Interior Pvt. Ltd. and M/s Arjuna Engineering Pvt. Ltd. respectively on the ground that applicable provision for deduction of taxes was 194J

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

ITA 873/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13

Section 143(3)Section 234C