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191 results for “disallowance”+ Section 192(1)clear

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Key Topics

Section 36(1)(va)99Section 43B91Section 143(1)78Addition to Income49Disallowance45Section 15444Section 234E44TDS43Section 139(1)29Section 54B

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

disallowances or any valuable article or things, money, jewellery, documents or papers found / or seized during the search operation. Such undisclosed income is disclosed on the basis discrepancies found in loose papers and books of accounts etc. during search in the course of our business activity. Thus, apparently the ssessee has made disclosure of undisclosed income, which has been earned

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

Showing 1–20 of 191 · Page 1 of 10

...
19
Section 218
Deduction13

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

disallowances or any valuable article or things, money, jewellery, documents or papers found / or seized during the search operation. Such undisclosed income is disclosed on the basis discrepancies found in loose papers and books of accounts etc. during search in the course of our business activity. Thus, apparently the ssessee has made disclosure of undisclosed income, which has been earned

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

disallowances or any valuable article or things, money, jewellery, documents or papers found / or seized during the search operation. Such undisclosed income is disclosed on the basis discrepancies found in loose papers and books of accounts etc. during search in the course of our business activity. Thus, apparently the ssessee has made disclosure of undisclosed income, which has been earned

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

disallowed on the ground that power/electricity generated by assessee could not be equated with an article or thing which was being manufactured in an industrial undertaking, held that if there can be sale and purchase of electric energy like any moveable object, then electric energy is covered by the definition of goods and thus admissibility of additional depreciation could

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

section 36(1)(viia) to the extent of the specified limits. The disallowance made by the AO is, therefore, rightly deleted. Accordingly, the Revenue’s appeal on this ground is dismissed.” 8. Per contra, Ld. DR for revenue relied upon following decisions: (i) ITAT, Visakhapatnam in Assistant Commissioner of Income-tax Vs. Chaitanya Godavari Grameena Bank (2018) 93 taxmann.com

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

ITA 156/IND/2024[2017-18]Status: DisposedITAT Indore29 Aug 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 139(1)Section 143(1)Section 145ASection 40Section 43B

192 (Raipur – Trib.) order dated 09.07.2024 against assessee. But on further appeal by assessee, the Hon’ble Chhattisgarh High Court in Grand Motors Vs. ITO (2024) 169 taxmann.com 241 (Chattisgarh) order dated 25.11.2024 reversed ITAT’s view and held in favour of assessee. Subsequently, in another case of DCIT- 1(1) Vs. Vishal Automobiles (2025) 177 taxmann.com 74 (Raipur – Trib

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

disallowing said payments under section 40A (3)- Whether on facts, impugned revisional order did not require any interference- Held, yes [Para-16] [ In favour of revenue] 4.0 Therefore, in view of the above discussion I am of the considered opinion that the order dated: 06.01.2016 for A.Y. 2013-14 is erroneous in so far as it is also prejudicial

SHRI VIJENDRA KUMAR TIWARI ,INDORE vs. THE CIT NFAC , DELHI

In the result, appeal of the assessee is allowed

ITA 175/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ram Maurya, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

M/S CANDOR TEXTILES P LTD,INDORE vs. DCIT 2(1), INDORE

In the result, appeal of the assessee is allowed

ITA 189/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Supriya Sharma, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

JAI SINGH JADESA,INDORE vs. DCIT CPC ,BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 214/IND/2021[2018-19]Status: DisposedITAT Indore04 Apr 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

CATAYSER EDUVENTURES (INDIA)P LTD,INDORE vs. THE DCIT2(1) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

M/S KOHINOOR ELASTICS P LTD,INDORE vs. DCIT 2(1), INDORE

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

SHRI SUNIL GURJAR,DHAR vs. THE ADIT CPC , BANGALURU

In the result, the appeal of assessee is allowed

ITA 167/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 1Section 139(1)Section 143(1)Section 2(24)(x)Section 234Section 234BSection 234CSection 36(1)(va)Section 43B

section 43B shall not apply. According to the Ld. DR, the impact would be such that if the employees’ contributions are paid after the due dates under the PF / ESI laws, disallowance would happen. The Ld. DR further submitted that the words “… shall be deemed never to have been applied …” appearing in these newly inserted Explanations clearly demonstrate that

DWARK PRASAD PATHK,INDORE vs. THE ITO 5 (2) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

M/S BHASKAR PRAKASHAN PVT. LTD.,BHOPAL vs. THE CIT, CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

CATAYSER EDUVENTURES (INDIA)P LTD,INDORE vs. THE DCIT2(1) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

SHIV SHAKTI PRAKASHAN P LTD,BHOPAL vs. CPC BANGLORE, BANGLORE

In the result, appeal of the assessee is allowed

ITA 210/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund

KOMAL KUMAR JAIN,INDORE vs. DCIT,CPC BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

disallowed by the Assessing Officer. Section 36(1)(va) of the Act has stated that any sum received by the assessee from any of his employees to which the provisions of the sub-clause (x) of clause (24) of Section 2 applies if such sum is credited by the assessee to the employee’s account in the relevant fund