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3 results for “disallowance”+ Section 139(1)clear

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Key Topics

Section 194I5Deduction3Section 1482Section 40A(7)2Section 1942Section 402Section 194C2Disallowance2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX
Section 139(4)Section 148Section 80P

139(4) and much after the due date mentioned in the notice under Section 148, the Assessing Officer treated the same as invalid and proceeded to complete the assessment in terms of Section 144 of the IT Act after hearing the representative of the appellant and verifying the books of account and other details called for by the Department. While

M/S. INDITRADE CAPITAL LIMITED vs. COMMISSIONER OF INCOME TAX

Appeal is allowed, matter remitted to Income Tax

ITA/1/2017HC Kerala15 Mar 2021

Bench: The Return Was Filed By The Assessee For The Subject Assessment Year. The Other Controversy Is

For Appellant: M/S. INDITRADE CAPITAL LIMITEDFor Respondent: COMMISSIONER OF INCOME TAX
Section 28Section 36Section 40A(7)Section 43B

1) of section 139 in respect of the ITA No.1 of 2017 5 previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return.” 4. According to Adv.Jose Jacob, the assessee had, admittedly, paid the gratuity amount before the return was filed

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194ISection 40

1) Whether the Tribunal is correct in law and in the facts of the case in confirming the disallowance of Rs.18,14,139/- under section