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4 results for “TDS”+ Section 40Aclear

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Key Topics

Section 40A(3)6Section 406Section 44A4Disallowance4Addition to Income4Section 143(3)3Section 2503Section 1443TDS3Section 143(2)

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

section 40A(3) of the Act. 2. Considering the fact that the auditor has treated Rs.7,30,000/- out of telephone and mobile expense, vehicle expense and office expense as personal expense hence the ld CIT(A) was not justified in confirming further disallowance of Rs.2,00,000/- out of these expenses. 3. On the facts and in the circumstances

SANJAY KALE vs. INCOME TAX OFFICER-1,

In the result, appeal of the assessee is partly allowed

2
Deduction2
ITA 234/JAB/2015[2008-09]Status: DisposedITAT Jabalpur16 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 234/Jab/2015 "" " " " " " "  / Assessment Year : 2008-09   Sanjay Kale, Income Tax Officer-1, Vishnu Nagar, Parasia Road, Vs Chhindwara (Mp) Chhindwara (Mp) Pan : Amcpk 1268 L / (Appellant) / (Respondent)         Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri P.D. Chougule, Dr $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 22.09.2015 Vide Appeal No.J/Cit/A/I/Jbp/Ito/W/I/Cwa/203/10-11, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 24.12.2010 By The Ito-1, Chhindwara.

For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri P.D. Chougule, DR
Section 143(2)Section 143(3)Section 251(4)Section 37(1)Section 40Section 44A

TDS. Further, the assessee, in order to conduct the business more expeditiously, entered into a sub-contract with Mr. Kamal Kumar Aheliya, thereby agreeing to share 50% commission. It has further contended that the gross receipts during the year was much below than the prescribed limit of gross turnover required for the purpose of application of provisions of Section 44AB

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

ITA 52/JAB/2023[2008-09]Status: DisposedITAT Jabalpur21 Jul 2023AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

Section 143(3)Section 263Section 40A(3)

Section 40A(3) of the Act. In the consequential assessment order, the Assessing Officer made a disallowance of Rs.3,46,050/- on account of I.T.A. No.52/Jab/2023 2 payments made against purchase of cement on the ground that the assessee had made all the payments below Rs.20,000/- in cash with an aim to avoid the liability of deducting

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

TDS provisions under section 194C. Therefore, he made 30% amounting to Rs. 48,13,449/- disallowance of the said 3 A.Y. 2017-18 Krishna Construction Company expenses under section 40a