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3 results for “disallowance”+ Section 194A(3)(iii)clear

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Key Topics

Section 406Section 194A(3)(iii)5Section 143(3)3Section 67(1)2Section 332Section 352Section 732Section 562Exemption2Penalty

RAJTECH INFRASTRUCTURE PVT. LTD. ,PRATAPGARH. vs. ACIT, CIRCLE, CHITTORGARH

In the result, appeal of the assessee is allowed for statistical purpose

ITA 363/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

Section 143(3)Section 194A(3)(iii)Section 40

section 194A(3)(iii) of the Act. 2 Rajtech Infrastructure Pvt. Ltd., [A] Findings & Analysis : 4. In this case, assessee has paid Rs.13,52,500/- to M/s.Hinduja Leyland Finance, Mahindra Finance and Indesand Finance. Since no TDS was made, Assessing Officer(AO) disallowed

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

2
ITA 211/JODH/2018[2013-14]Status: Disposed
ITAT Jodhpur
30 Oct 2025
AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

Section 5A: Act to override bye-laws/resolutions. 7. On the above plinth, AO held status as AOP, applied s.194A & s.40(a)(ia) to interest, invoked s.40(ba) for commission to members, disallowed advertisement & professional/law charges for stated reasons, and disallowed penalty in terms of Expl.1 to s.37(1). Quantification and computation are set out verbatim in the assessment order

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 212/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

Section 5A: Act to override bye-laws/resolutions. 7. On the above plinth, AO held status as AOP, applied s.194A & s.40(a)(ia) to interest, invoked s.40(ba) for commission to members, disallowed advertisement & professional/law charges for stated reasons, and disallowed penalty in terms of Expl.1 to s.37(1). Quantification and computation are set out verbatim in the assessment order