Search: disallowance

2 results for “disallowance”+ Section 194Iclear

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Section 1547 Section 406 Section 1944 Section 36(1)(viia)3 Section 143(3)2 Deduction2 Disallowance2

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

ITA 119/JODH/2021[2014-15]Status: DisposedITAT Jodhpur22 Sept 2023AY 2014-15

Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

Section 154 of the Act. 4. That on the facts and in the circumstances of the case the order passed by the Ld CIT(A) grossly erred in upholding the addition of Rs. 1,87,864/- made by ld. AO on account of disallowance of rent payment due to non-deduction of TDS u/s 194I

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed