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61 results for “disallowance”+ Section 194clear

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Key Topics

Section 80P(2)(a)26Section 26316Section 80P(2)(d)14Section 80P10Section 80P(2)(c)6Disallowance6Addition to Income6Section 143(3)5Section 1475

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 61 · Page 1 of 4

Deduction5
Section 74
Condonation of Delay4

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

M/S. KABRA ENGINEERING,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 23/NAG/2022[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

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

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

M/S. FORMS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

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

ITA 20/NAG/2022[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 AKAY UDYOG,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 27/NAG/2022[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

SUPRIYA PACKAGING PVT LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 30/NAG/2022[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

M/S. CEINSYS TECH LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

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

ITA 43/NAG/2022[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

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

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

MALANI COMBINES,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA

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

ITA 49/NAG/2022[2015-16]Status: DisposedITAT Nagpur26 Apr 2022AY 2015-16

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

SUDARSHAN MOTORS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

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

ITA 177/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

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

INTEGRITY CONSTRUCTION PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 32/NAG/2022[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 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

PAWANSUT TRAVELS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 17/NAG/2022[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

CHAWLA SAREE DEPOT,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

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

ITA 179/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