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4,605 results for “disallowance”+ Section 42(1)clear

Sorted by relevance

Mumbai5,104Delhi4,605Bangalore1,511Chennai1,407Kolkata1,156Ahmedabad1,050Hyderabad642Jaipur534Indore401Pune342Surat334Chandigarh323Raipur241Cochin212Rajkot187Amritsar176Nagpur165Cuttack133Karnataka123Visakhapatnam121Agra104Lucknow89Guwahati68Allahabad66Ranchi54SC43Calcutta42Jodhpur41Patna30Dehradun28Telangana27Varanasi21Jabalpur19Panaji15Kerala14Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN2Rajasthan2Orissa2Uttarakhand1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income45Disallowance43Section 143(3)42Section 153C27Deduction26Section 14A23Section 153A20Section 36(1)(va)19Section 43B16Section 143(1)

SURENDER KUMAR,HARYANA vs. ADIT,CPC, BANGALORE

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

Showing 1–20 of 4,605 · Page 1 of 231

...
15
Section 80I14
Natural Justice14

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

VHS ENTERPRISES,NEW DELHI vs. ITO, WARD-29(1), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7- 2005. Though the CIT(A) accepted the contention

VHS ENTERPRISES ,NEW DELHI vs. ITO, WARD-29(1), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7- 2005. Though the CIT(A) accepted the contention

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

ASHIRWAD CARBONICS (INDIA) PRIVATE LIMTIED,NEW DELHI vs. CIRCLE-3(1), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1721/DEL/2021[2019-20]Status: DisposedITAT Delhi31 May 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7- 2005. Though the CIT(A) accepted the contention

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

UNITED COFFEE HOUSE,DELHI vs. ITO, WARD-52(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 792/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20 M/S. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi Pan :Aaafu1260G (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7- 2005. Though the CIT(A) accepted the contention

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

RAVINDRA NATH SAHNI,NEW DELHI vs. ACIT CPC, NEW DELHI

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

STEEL BIRD INTERNATIONAL,NEW DELHI vs. JCIT, RANGE- 63, NEW DELHI

ITA 1573/DEL/2018[2014-15]Status: DisposedITAT Delhi06 May 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs Jcit, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabfs7296K Assessee By : Sh. Vikas Katyal, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 06.05.2022

For Appellant: Sh. Vikas Katyal, CAFor Respondent: Ms. Shashi Kajle, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

ORIENT CRAFT LTD. ,DELHI vs. ASST. DIT, CPC , BANGALORE

ITA 477/DEL/2022[2019-20]Status: DisposedITAT Delhi05 May 2022AY 2019-20

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 477/Del/2022 : Asstt. Year : 2019-20 Orient Craft Ltd., Vs Asstt. Dit, C/O M/S Rra Taxindia, Cpc, D-28, South Extension, Bangalore Part-I, New Delhi-110049 (Appellant) (Respondent) Pan No. Aaaco0068M Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Ms. Rinku Singh, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 05.05.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Rinku Singh, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

MAGIC AUTO PVT. LTD. ,DELHI vs. CENTRAL CIRCLE 13 , DELHI

ITA 27/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jun 2022AY 2019-20

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 27/Del/2022 : Asstt. Year : 2019-20 Magic Auto Pvt. Ltd., Vs Adit, 7/56, Desh Bandhu Gupta Cpc, Road, Karol Bagh, Central Delhi, Delhi-110005 (Appellant) (Respondent) Pan No. Aaacm4873C Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 12.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

TOSHIBA WATER SOLUTIONS & SERVICES PVT LTD,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention

UTTAM INDUSTRIAL ENGINEERING PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

42,58,574 being employees' contribution under section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt aggrieved by this assessment order, the assessee preferred appeal before the CIT(A) who decided the same vide orders dated 15-7-2005. Though the CIT(A) accepted the contention