Search: disallowance

3 results for “disallowance”+ Section 200Cclear

Sorted by relevance

Delhi7 Jabalpur3 Nagpur3

Key Topics

Section 200A33 Section 234E33 Section 231E3 Section 200C3 Section 234A3 Penalty3 TDS3

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

200C is a missionary provision, therefore, it is applicable retrospectively. When the adjustment made while processing the return by levy of fee u/s. 234E is very much valid. The ld. Departmental Representative has also placed reliance on the judgment of the Madras High Court in ‘Qatalys Software Technologies Ltd. vs. Union of India’ (2020) 115 Taxman.com 345 and submitted that

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB