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59 results for “disallowance”+ Section 194clear

Sorted by relevance

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Key Topics

Section 26316Section 80P(2)(d)12Section 80P8Addition to Income6Section 143(3)5Section 1475Section 74Section 80P(2)(a)4Section 80P(2)(c)4Disallowance

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

194 C as substituted by the Finance Act 2 of 2009 w.e.f. 1/10/2009 has now not made any distinction between a payment to a contractor or sub-contractor and all payments for carrying out any work in Ashwami Sales and Marketing Pvt. Ltd. ITA no.294/Nag./2023 pursuance of contract are covered within the fold o f section 194C

Showing 1–20 of 59 · Page 1 of 3

4
Condonation of Delay4
Depreciation3

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 168/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

In the result, the aforesaid appeals of the assessee are allowed

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 151/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

In the result, the aforesaid appeals of the assessee are allowed

ITA 104/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 122/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 123/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 165/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 172/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur