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5 results for “disallowance”+ Section 438clear

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Key Topics

Section 2607Section 405Deduction5Section 260A3Section 10A3Section 2633Section 1952Section 143(2)2Section 80C2Disallowance

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD

In the result, the appeal is disposed of

ITA/180/2017HC Karnataka21 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40

438/- as sub contract charges under the head of 'personnel cost' as per profit and loss account. Thereupon the show cause notice was issued as to why the aforesaid payment should not be disallowed under Section

K R SATYANARAYANA vs. THE COMMISSIONER OF INCOME TAX

In the result, the orders passed by the Commissioner of

2
Addition to Income2
ITA/192/2015HC Karnataka21 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(2)Section 154Section 260Section 260ASection 263Section 50CSection 80C

438/-. The case of the assessee was selected for scrutiny and a notice under Section 143(2) of the Act was issued on 30.08.2010. The Assessing Officer by an order dated 15.12.2011 after making enquiries concluded the assessment by bringing to charge the income arising from sale of properties as income from business as it was found that the assessee

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO GE MEDICAL SYSTEMS LTD

Appeal is partly allowed

ITA/902/2008HC Karnataka19 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10ASection 260Section 260A

disallowed the claim of the assessee is on account that the provision is contingent liability, cannot be allowed, expenditure can be allowed only on payment basis. The ITAT having considered the adequate material placed before it, thought it fit not to remit the matter to the Assessing Officer. It is also noticed that the method of accounting followed

THE COMMISSIONER OF INCOME TAX, vs. M/S WIPRO GE MEDICAL SYSTEMS LTD

Appeals stand disposed of accordingly

ITA/890/2008HC Karnataka07 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 260

disallowed the claim of the assessee is on account that the provision is contingent liability, cannot be allowed, expenditure can be allowed only on payment basis. The ITAT having considered the adequate material placed before it, thought it fit not to remit the matter to the Assessing Officer. It is also noticed that the method of accounting followed

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO GE MEDICAL SYSTEMS LTD

Appeals stand disposed of accordingly

ITA/912/2008HC Karnataka07 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 260

disallowed the claim of the assessee is on account that the provision is contingent liability, cannot be allowed, expenditure can be allowed only on payment basis. The ITAT having considered the adequate material placed before it, thought it fit not to remit the matter to the Assessing Officer. It is also noticed that the method of accounting followed