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4 results for “disallowance”+ Section 194Hclear

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Key Topics

Section 4010Section 1548Section 143(3)3Addition to Income3Section 1482Section 194H2Section 69C2Deduction2TDS2Disallowance

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

ITA 425/IND/2024[2015-16]Status: DisposedITAT Indore07 May 2025AY 2015-16
Section 143(3)Section 194HSection 40

disallowance of Rs.\n1,80,53,33,154/- proposed by assessee. Here, the assessee's grievance is\nsuch that the AO has not given the benefit of payments made below the\nthreshold limit of section 194H

MADHO BIHARI AGRAWAL,BURHANPUR vs. ACIT CIRCLE - 4(1), INDORE

Appeal is allowed

ITA 845/IND/2024[2016-17]Status: DisposedITAT Indore30 Oct 2025AY 2016-17
Section 139
2
Section 143(2)
Section 154
Section 194H
Section 69C

section 194H. Hence, the auditors have merely reported the relevant figures of compliance made by assessee in Form No. 3CD but the fact remains that the commission/brokerage of Rs.1,46,13,858/- paid by assessee to other agents was not at all expenditure of assessee and hence not debited to P&L A/c. Therefore, there is nothing like 'unexplained/unrecorded expenditure

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

ITA 84/IND/2023[2012-13]Status: DisposedITAT Indore13 Sept 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

Section 143(3)Section 148Section 154Section 40

194H (ii) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (iii) "professional services shall have the same meaning as in clause (a) of the Explanation to section 194J, (iv) "work" shall have the same meaning as in Explanation III to section 194C: (v) "rent" shall

ACIT 2 (1), INDORE vs. M/S JILA INDUSTRIES LTD, DHAR

In the result this appeal of Revenue is dismissed

ITA 806/IND/2018[10-11]Status: DisposedITAT Indore25 Feb 2022

Bench: Ms.Suchitra R.Kamble & Shri Bhagirath Mal Biyanivirtual Hearing Assessment Year: 2010-11 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (Mp) (Appellant) (Respondent ) P.A.N. - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Respondent By Shri S.S. Deshpande, Ca Date Of Hearing: 02.02.2022 Date Of Pronouncement: 25.02.2022

Section 143(3)

194H or not, and if TDS is deducted whether the same has been deposited to the Central Govt. A/c within the time allowed u/s 43B of the IT Act. In the absence of the assessee’s substantiating the genuiness of the claim of commission payment of Rs. 1,71,32,125/-, the claim is not allowed and hence