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5 results for “disallowance”+ Section 209clear

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Key Topics

Section 143(3)6Section 234C2Permanent Establishment2Survey u/s 133A2Addition to Income2

BG INTERNATIONAL LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT(INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result the appeal filed by the assessee is partly allowed and stay application filed by the assessee is dismissed

ITA 31/DDN/2020[2017-18]Status: DisposedITAT Dehradun31 Dec 2020AY 2017-18

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

For Appellant: Shri Ajay Vohra,Sr. AdvocateFor Respondent: Shri A.S. Rana, Sr. DR
Section 143(3)

disallowed expenses on the reason that the 6 Stay No. 14/DDN/2020 assessee has not been able to produce the evidence regarding the incurrence of expenses and rendering of services to BGEPIL by relying on decision of 'the Dispute Resolution Panel/ Tribunal for earlier years The AO also rejected the contention of the assessee that all the services provided to BGEPIL

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

section 209 of the Act has been introduced to nullify this proposition, the said amended proviso would be applicable only from 2013-14 and not for the year under consideration. This fact has been duly appreciated by the ld CIT(A) while holding the chargeability of interest u/s 234B of the Act in favour of the assessee. Hence

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

section 209 of the Act has been introduced to nullify this proposition, the said amended proviso would be applicable only from 2013-14 and not for the year under consideration. This fact has been duly appreciated by the ld CIT(A) while holding the chargeability of interest u/s 234B of the Act in favour of the assessee. Hence

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

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

ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C

disallowance made by the AO/DRP is not sustainable in the eyes of law.” 68 . The ld . CIT DR has no objection for the above issue to be set aside to ld . AO/TPO. 69 . After hearing both the sides and considering the totality of the facts of the case, we deem it proper to restore the issue to the file

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

disallowance u/s 80 IA, the same\nis taxed without any real income. Ld. AR thus, requests that deduction\nu/s 80IA of the Act on these items of income deserves to be allowed.\n11. On the other hand, Ld.Sr.DR vehemently supported the orders of\nthe lower authorities and submits that Ld.CIT(A) has passed a reasoned\norder wherein items on which