VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

disallowance ` 5,84,367, under section 40(a)(ia) of the Act on the ground that the payment made to Members but no TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

disallowance ` 5,84,367, under section 40(a)(ia) of the Act on the ground that the payment made to Members but no TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

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

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

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

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

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

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

M/S B.HIMMATLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER 4(4), NAGPUR

In the result, the appeal filed by the assessee sands dismissed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

disallowances, an appeal was filed before the ld. CIT(A), who vide impugned order held that the in respect of the parties i.e. Tata Motors Limited and Shriram Equipment Finance Company Limited, the appellant had filed Form 26AS received from the said parties, therefore, directed the Assessing Officer to allow the same and addition in respect of balance parties

VINIT VISHWASRAO HINGANKAR,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE AKOLA

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalevinit Vishwasrao Hingankar, Laxmi Nagar, Gorakshan Road Akola -444 004, ……………. Appellant Maharashtra. Pan – Aaeph6982N V/S Acit, Aayakar Bhavan,Murtizapur Road, ……………. Respondent Akola,-444001, Maharashtra. Assessee By:Smt.Veena Agrawal, A.R. Revenue By :Shri Surjit Kumar Saha, Sr.Dr

disallowances made by the Assessing Officer overlooking the submissions made in the proceedings. On the first disputed issue with respect to non-deduction of TDS on interest on unsecured loan creditors where the provisions of section 194A

DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR vs. AVANTHA HOLDINGS LIMITED, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

194A of I.T. Act 1961. In the absence of\nobligation to deduct tax at source provisions of section 40(a)(ia) of I.T. Act\n1961 cannot be invoked. The reasons for disallowance

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

194A of I.T. Act 1961. In the absence of obligation to deduct tax at source provisions of section 40(a)(ia) of I.T. Act 1961 cannot be invoked. The reasons for disallowance

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

In the result, appeal filed by the assessee is dismissed

194A of I.T. Act 1961. In the absence of obligation to deduct tax at source provisions of section 40(a)(ia) of I.T. Act 1961 cannot be invoked. The reasons for disallowance

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

Section 40(a)(ia) of the I.T. Act has its own role to play for the purpose of allowance under the Act. The AO thus rejected the claim of the assessee amounting to Rs.3,63,01,370/- as the assessee company has not deducted the tax in this year. The AO thus relied on the decision of Hon’ble Supreme