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1 result for “disallowance”+ Section 391clear

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Key Topics

Section 40A(3)3

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)

391/- and Rs.4,804/- to Dinesh Vishwakarma. Since all the payment except the payment of Rs.20,195/- made on 20.10.2013 to Vinod Electrical are below the limit prescribed under section 40A(3) of the Act, the disallowance