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14 results for “disallowance”+ Section 178clear

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Key Topics

Section 4018Section 36(1)(va)15Section 14810Addition to Income9Disallowance8Section 143(1)7Deduction7Section 143(3)6Section 139(1)6Section 69C

M/S. ICON DRUGS PVT. LTD,NAGPUR vs. CPC , INCOME TAX OFFICER, WARD-3(4), NAGPUR

ITA 69/NAG/2022[2019-20]Status: DisposedITAT Nagpur23 Dec 2022AY 2019-20
For Appellant: Shri R. K. Ganeriwala
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

178 (SC) has accepted the Revenue’s contention seeking to apply section 36(1)(va) section 43B; as the case may be. I therefore affirm both the learned lower authorities’ action to this effect regarding instant forming limb of section 36(1)(va) disallowance

M/S. ICON DRUGS PVT. LTD.,NAGPUR vs. CPC, INCOME TAX OFFICER, WARD3(4), NAGPUR

ITA 68/NAG/2022[2018-19]Status: DisposedITAT Nagpur23 Dec 2022
6
Section 143(2)4
House Property3
AY 2018-19
For Appellant: Shri R. K. Ganeriwala
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

178 (SC) has accepted the Revenue’s contention seeking to apply section 36(1)(va) section 43B; as the case may be. I therefore affirm both the learned lower authorities’ action to this effect regarding instant forming limb of section 36(1)(va) disallowance

GOLDLINE PHARMACEUTICAL LIMITED,NAGPUR vs. DCIT/ACIT-CIRCLE-4, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 166/NAG/2024[2018-19]Status: DisposedITAT Nagpur16 May 2024AY 2018-19

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)

disallowance is warranted as "they are not part of the assessee employer's income, nor are they heads of deduction per se in the form of statutory pay out. They are others' income, monies, only deemed to be income, with the object of ensuring that they are paid within the due date specified in the particular law. They have

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

disallowances, therefore the penalty order passed is unjustified, unwarranted and excessive. 7. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal at the time of hearing of the appeal.” 5. As we have already discussed above, the assessee company has gone under Insolvency proceeding under Insolvency and Bankruptcy Code

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

disallowances, therefore the penalty order passed is unjustified, unwarranted and excessive. 7. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal at the time of hearing of the appeal.” 5. As we have already discussed above, the assessee company has gone under Insolvency proceeding under Insolvency and Bankruptcy Code

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

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

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

disallowances, therefore the penalty order passed is unjustified, unwarranted and excessive. 7. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal at the time of hearing of the appeal.” 5. As we have already discussed above, the assessee company has gone under Insolvency proceeding under Insolvency and Bankruptcy Code

M/S. SHI vs. HAKTI VEHICLE AGENCY PVT. LTD,NAGPURVS.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

In the result, the appeal of the assessee stands partly allowed

ITA 30/NAG/2023[2014-15]Status: DisposedITAT Nagpur16 Apr 2024AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(3)Section 246A(1)(a)Section 250Section 37(1)Section 44A

178 (SC) the issue of disallowance is no-more res- integra, hence prayed to be decided accordingly. Insofar as the ad-hoc disallowance of sales incentive is concerned, it is averred that, the assessee maintained all requisite vouchers, books & other supporting details in terms of section

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C

178 – 205) (201, 202, 203, 204) [Vol.- III] J) Assessee has made payment to M/s Dadhichi Iron & Steel Pvt. Ltd. for purchases through proper banking channels (P-145- 146) [Vol- I] no evidence brought on record by A.O to establish that the said payments routed back to assessee. Source of payment from bank account is not disputed

M/S SHREE AGRAWAL COAL INDIA PVT. LTD,NAGPUR vs. A,C.I.T CENT CIR. 1(2), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 180/NAG/2016[2009-10]Status: DisposedITAT Nagpur15 May 2025AY 2009-10

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)(d)Section 2(22)(e)

section 153A of the Act by passing assessment order dated 21/03/2013, determining the total income at ` 52,76,37,930 by making following additions:– 3 M/s. Shree Agarwal Coal India Pvt. Ltd. ITA no.180/Nag./2016 1. Interest on FDR ` 38,57,643 2. Investment in land ` 75,000 3. Agricultural treated as business income ` 1,93,083 4. Deemed Dividend

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

disallowance of interest at ` 1,99,520. 9. Before us the learned Counsel, Shri Kishore P. Dewani, Advocate, appearing for the assessee submitted that in the first appellate order, the learned CIT(A) did not considered and/or given one single reason as to why the submissions of the assessee have not been accepted. The learned Counsel submitted that the confirmation

STELLAR REFRACTORIES PRIVATE LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

disallowance on account of appellant's failure to pay the employee's contribution to Provident Fund/ ESIC within the prescribed due dates as per section 36(1)(va) is outside the purview and scope of adjustments as envisaged u/s 143(1)(a)(iv). The action of the learned authorities is illegal. (4) That the learned CIT(A) erred

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

178 TTJ (Kol.) 658), dealt with a question as to whether receipt on account of forfeiture of share warrants, being a capital receipt, would be liable for taxation under section 115JB of the Act, the Tribunal after referring to the following decisions held that: “(i) the object of Minimum Alternate Tax (MAT) provisions incorporated in 115JB

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

178 TTJ (Kol.) 658), dealt with a question as to whether receipt on account of forfeiture of share warrants, being a capital receipt, would be liable for taxation under section 115JB of the Act, the Tribunal after referring to the following decisions held that: “(i) the object of Minimum Alternate Tax (MAT) provisions incorporated in 115JB

M/S. HARIHAR INFRASTUCTURE DEVELOPMENT CORPORATION LTD.,,NAGPUR vs. THE DY.CIT, CIRCLE- 1,, NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 60/NAG/2015[2010-11]Status: DisposedITAT Nagpur09 May 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 60/Nag/2015 "नधा"रण वष" / Assessment Year : 2010-11 M/S. Harihar Infrastructure Development Corporation Ltd.; G-3, Amar Palace, Opp. Patwardhan Ground, Dhantoli, Nagpur-12. Pan : Aabch9888H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1, Nagpur. ……""यथ" / Respondent Assessee By : Shri S. Shriram, Ar Revenue By : Shri Pradeep Headoo, Dr

For Appellant: Shri S. Shriram, ARFor Respondent: Shri Pradeep Headoo, DR
Section 143(1)Section 143(2)Section 143(3)Section 2Section 2(14)Section 2(14)(ii)Section 234A

section 234A, 234B & 234C of I T Act, 1961 is unjustified, unwarranted and excessive. 11. The assessee craves leave to add/alter any of the grounds of appeal at the time of hearing.” 2. Succinctly stated, the assessee company which is engaged in the business of developing housing projects had filed its return of income 4 M/s. Harihar Infrastructure Development Corporation