Search: disallowance

2 results for “disallowance”+ Section 194Iclear

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Key Topics

Section 407 Section 143(3)4 Section 2632 Section 194C2 Deduction2 Disallowance2 Addition to Income2

M/S KOHINOOR EDUCATIONAL SERVICES PVT.LTD.,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, the appeal filed by the assessee is

ITA 338/IND/2017[2013-14]Status: DisposedITAT Indore18 Jul 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(3)Section 194ISection 40

disallowance u/s 40(a)(ia) on alleged rent payble to Airport Authority of India. 3. The payment was made to the Government Body which is assessed to tax and the amounts are verifiable, and the proviso to section 40(a)(ia) would be applicable. 4. The provisions of section 194I

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

ITA 299/IND/2016[2009-10]Status: DisposedITAT Indore12 Oct 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 143(3)Section 194(3)Section 194CSection 194C(3)Section 263Section 40

194I of the Act on the payments to truck operators. Ld. Assessing Officer complying to the order of Ld.CIT(A) initiated the assessment proceedings and completed it on 26.3.2014 u/s 143(3) r.w..r.t Section 263 of the Act after making disallowance