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3 results for “TDS”+ Section 14Aclear

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Key Topics

Section 14A10Section 143(3)3Section 683TDS3Disallowance3Addition to Income3Section 402Section 40a2Penalty2Natural Justice

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
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