Search: disallowance

1 result for “disallowance”+ Section 271Cclear

Sorted by relevance

Mumbai63 Bangalore54 Delhi50 Kolkata34 Ahmedabad23 Jaipur12 Chandigarh10 Chennai8 Lucknow7 Panaji5 Rajkot4 Ranchi3 Hyderabad2 Cuttack2 Pune2 Raipur2 SC1 Nagpur1 Agra1 Visakhapatnam1 Surat1 Indore1

Key Topics

Section 194C(6)3

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

disallowance / additions by holding as under:– “6. I have considered the facts of the case and submissions of the appellant. There is substantial force in the submissions made. The legislative history of Section 194C of the Income Tax Act, 1961 makes it very clear that the action of the Id. AO is based on an erroneous interpretation of the said