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4 results for “TDS”+ Section 14Aclear

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Key Topics

Section 14A10Disallowance4Addition to Income4Section 143(3)3Section 683TDS3Section 402Section 143(2)2Section 40a2Section 40A(3)

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

ITA 180/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Jun 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 14A

14A r/w rule 8D of ` 54,893. Accordingly, we set aside the impugned order passed by the learned CIT(A) and allow the ground no.3, raised by the assessee. 9. The issue arising from ground no.4, relates to addition of ` 50,040, on account of delayed payment of employee’s contribution to Provident Fund. 10. The Assessing Officer while processing

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

2
Penalty2
Natural Justice2
ITA 179/NAG/2022[2014-15]Status: DisposedITAT Nagpur24 Jun 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 14A

14A r/w rule 8D of ` 54,893. Accordingly, we set aside the impugned order passed by the learned CIT(A) and allow the ground no.3, raised by the assessee. 9. The issue arising from ground no.4, relates to addition of ` 50,040, on account of delayed payment of employee’s contribution to Provident Fund. 10. The Assessing Officer while processing

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

ITA 90/NAG/2022[2014-15]Status: DisposedITAT Nagpur14 Feb 2025AY 2014-15

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(2)Section 143(3)Section 36(1)(iii)Section 40Section 40aSection 68

TDS deducted on 3. 1,86,63,861 payment made to M/s Bothra Shipping Services Pvt Ltd. Disallowance of 15% of finance cost claimed in the P&L 4. account on account of loans and advances gives to 15,86,284 related parties. The assessee being aggrieved by the aforesaid assessment order so passed by the Assessing Officer, carried

ITO, WARD- 4 (1), NAGPUR vs. SHRI SWAPNIL ANIL AHIRKAR, NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 70/NAG/2015[2009-10]Status: DisposedITAT Nagpur30 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Manoj MoryaniFor Respondent: Shri A.R. Ninawe
Section 143(1)Section 143(2)Section 40A(3)

14A and accordingly, an amount of ` 24 lakh was added to the income of the assessee. Before going further, it is necessary to advert the finding of the learned Commissioner (Appeals) on record. Para–9 of the learned Commissioner (Appeals)’s order is reproduced below:– 7 Shri Swapnil Anil Ahirkar “9.0 I have carefully gone through the assessment order