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2 results for “disallowance”+ Section 253(5)clear

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Key Topics

Section 234C2Section 143(3)2Permanent Establishment2Survey u/s 133A2

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

5 of the assessment order, the AO had discussed the taxability of 'Inside India activities'. After disallowing a sum of Rs. 17,000/-on account of donation, the taxable income in respect of inside India activity' was computed at loss of Rs.23,33,939/-. No other disallowance has been made in regard to inside India activities. Neither there

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

5 of the assessment order, the AO had discussed the taxability of 'Inside India activities'. After disallowing a sum of Rs. 17,000/-on account of donation, the taxable income in respect of inside India activity' was computed at loss of Rs.23,33,939/-. No other disallowance has been made in regard to inside India activities. Neither there