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2 results for “disallowance”+ Section 271Cclear

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Key Topics

Section 406Section 201(1)4Section 372Section 2012Section 1392Disallowance2

CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 37

271C, and, section 40(a)(ia) does not add to the same. The provisions of Section 40(a)(ia), as they existed prior to insertion of second proviso thereto, went much beyond the obvious intentions of the lawmakers and created undue hardships even in cases in which the assessees tax withholding lapses did not result in any loss

RAMESH GELLI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1637/HYD/2018[2009-10]Status: DisposedITAT Hyderabad03 Apr 2019AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10 Ramesh Gelli, Vs. Acit, Hyderabad. Circle-6(1), Pan: Acgpg 2040 J Hyderabad. (Appellant) (Respondent) Assessee By: Sri P. Murali Mohana Rao Revenue By: Sri Kiran Katta, Dr Date Of Hearing: 25/03/2019 Date Of Pronouncement: 03/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

For Appellant: Sri P. Murali Mohana RaoFor Respondent: Sri Kiran Katta, DR
Section 139Section 201Section 201(1)Section 40

271C, and, section 40(a)(ia) does not add to the same. The provisions of Section 40(a)(ia), as they existed prior to insertion of second proviso thereto, went much beyond the obvious intentions of the lawmakers and created undue hardships even in cases in which the assessee's tax withholding lapses did not result in any loss