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5 results for “disallowance”+ Section 2(24)(iv)clear

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Key Topics

Section 36(1)(va)7Addition to Income5Section 40A(3)3Section 143(1)2Section 2(24)(x)2Section 43B2Disallowance2

M/S A R TRANSPORT,SATNA vs. INCOME TAX OFFICER, SATNA

In the result, the appeal filed by the assessee is dismissed

ITA 16/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

disallowance following the decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. vs Commissioner of Income Tax-1 in Civil Appeal no. 2833 OF 2016. Relevant part of the order of Ld.CIT(A) is reproduced as under:- 5. Decision Ground No.1 to 4 1. Addition of Rs.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)

24. The assessee has claimed expenses from professional charges in the audited report amounting to Rs.95,79,056/- on account of payment to professionals for their services, but the assessee Firm has not deducted the tax u/s 194J of the Act on payment of Rs.79,500/-. Accordingly, the professional fees of Rs.79,500/- paid without deducting the TDS has been

SHRI GOVIND SINGH, REWA vs. INCOME TAX OFFICER,WARD-1,, SATNA

In the result, the appeal of the assesse is dismissed

ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

iv) of s.143(1)(a). 7. The A.O. erred in disallowing Rs. 10,670/ - in respect to fee on alc of delay in filing of GST return; failing to appreciate tha t the fee paid for delay in filing of GST return is an allowable expenditure. 2. The issue of ESI/PF payment has attained finality by the order

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

24,20,375/- made by the Assessing Officer on account of interest free loan given to the Global Foundation and Medical Education without appreciating the fact that the assessee is claiming huge expenditure on account of financial charges and at the same time advancing interest free loans to the associate concern. ITA No. 19/JAB/2019 & CO. 04/JAB/2019 M/s Jabalpur Hospital & Research

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

2 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar denied of having made any transactions with the assessee or having any credit balance with the assessee. This fact of the denial made in writing by the said party was confronted to the assessee. But the assessee contended that it had made purchases from said party through