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266 results for “disallowance”+ Section 40clear

Sorted by relevance

Mumbai7,609 Delhi6,540 Chennai2,422 Bangalore2,324 Kolkata2,221 Ahmedabad1,673 Pune1,156 Hyderabad1,088 Jaipur992 Indore597 Chandigarh543 Surat503 Visakhapatnam383 Cochin383 Raipur308 Cuttack298 Rajkot281 Nagpur266 Karnataka240 Amritsar237 Lucknow155 Guwahati122 Ranchi100 Allahabad97 Panaji95 Telangana68 Patna68 Agra67 Calcutta65 Jodhpur63 SC57 Dehradun53 Jabalpur46 Kerala30 Varanasi28 Orissa5 Punjab & Haryana5 Rajasthan4 Gauhati2 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 ASHOK BHAN DALVEER BHANDARI1 J&K1 Tripura1 Uttarakhand1 Himachal Pradesh1 H.L. DATTU S.A. BOBDE1

Key Topics

Section 69A44 Addition to Income44 Section 143(3)42 Section 4041 Disallowance40 Section 153A38 Section 80P(2)(a)37 Section 44A31 Deduction30 Section 115B

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)

disallowance under section 40(a)(ia) does not arise. Even though it was stated in sub-section 7 that person

Showing 1–20 of 266 · Page 1 of 14

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Section 139(1)20

Search & Seizure14

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe

Section 36Section 36(1)(iii)Section 40

section 40(a)(ia) of the Act. 4. The learned CIT(A), on the issue of disallowance of interest paid

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 under section 40(a)(ia) does-not-arise if.the assessee complies with the provisions of section 194C(6). (Para

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

section 80P. The relevant para of this judgment is as follows:- 3. The next issue pertains to the claim of deduction u/s. 80P in respect amount disallowed u/s. 40

GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

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

ITA 201/NAG/2023[2006-07]Status: DisposedITAT Nagpur09 Sept 2024AY 2006-07

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 201(1)(b)Section 40Section 50

disallowed the pertaining expenses i.e., interest of ` 2,03,227, under section 40(a)(ia) of the Act. Aggrieved, the assessee

SHRI DEEPAK SURESH GADGE,,NAGPUR vs. JOINT. CIT, CIR.- I, NAGPUR

In the result, appeal filed by the assessee for assessment year 2010-2011

ITA 104/NAG/2015[2010-11]Status: DisposedITAT Nagpur16 Jul 2018AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Shri Deepak Suresh Gadge, The Joint Commissioner Of Pranav Apartments, Iind Lane, Income Tax- Circle-I, Behind The Hitvada, Dhantoli, Dr. Babasaheb Ambedkar Nagpur Vs. Bhavan, Fifth Floor, Mecl Building, Seminary Hills, Pan : Abzpg6643H Nagpur- 440006

For Appellant: Shri K.P. Dewani (Advocate)For Respondent: Shri Gitesh Kumar (DR)

Section 139Section 143Section 40

section 40(a)(ia) introduced by Finance Act 2012 as return was filed by payee no disallowance u/s 40(a)(ia) is justified

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe

Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

disallowance under section 40 (a)(ia): The Assessing Officer has disallowed is sum of Rs. 52,79,636/- on account

SHRI ABHIJIT MADHUSUDAN SAPKAL,NAGPUR vs. A.C.I.T. CIRCLE 1(1), NAGPUR

In the result this appeal by the assessee stands allowed

ITA 553/NAG/2016[2007-08]Status: DisposedITAT Nagpur06 Jan 2017AY 2007-08

Bench: Shri Shamim Yahya. (S.M.C.)

For Appellant: Shri Abhay AgrawalFor Respondent: Shri A.R. Ninawe

Section 143(3)Section 194JSection 40Section 9(1)(vi)

disallowance of expenditure of Rs.2,69,332 under section 40(a)(ia) of the Act for non- deduction of TDS under

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal

Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

disallowable under section 40(a)(ia) though the assessee had disallowed ` 3,09,750, being 30% of depreciation claimed by it. The assessee

SHANTI ARMS TECH PVT LTD,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 15/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

SHAMLAX METACHEM PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 99/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

SADHNA SAHAKARI BANK LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 16/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

JAIKA VEHICLE TRADE PRIVATE LIMITED,NAGPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE

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

ITA 90/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

M/S R K WAREHOUSING AND LEASING ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGLORE

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

ITA 18/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

DURGESH INDUSTRIAL SECURITY PVT. LTD,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

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

ITA 13/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

ANKUR SEEDS PVT. LTD.,NAGPUR vs. DIRECTOR OF INCOME TAX (CPC), BANGALORE

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

ITA 182/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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

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

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will