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4 results for “disallowance”+ Section 133clear

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Key Topics

Section 250(6)4Disallowance4Addition to Income4Section 143(1)3Section 270A3Section 80P3Section 143(2)2Section 14A2Section 2502Section 147

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

section (1) and shall be included in the total income of the non-resident whether or not the non-resident has a residence or place of business or business connection in India or the non-resident has rendered the services in India. The income arising to the non-resident agent on account of the commission payable

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

2
Capital Gains2
Short Term Capital Gains2

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

section (1) and shall be included in the total income of the non-resident whether or not the non-resident has a residence or place of business or business connection in India or the non-resident has rendered the services in India. The income arising to the non-resident agent on account of the commission payable

THE SANKHLI URBAN CO-OPERATIVE CREDIT SOCIETY LTD,SANKHLI vs. INCOME TAX OFFICER, WARD - 2(4), PANAJI

ITA 58/PAN/2025[2014-15]Status: DisposedITAT Panaji09 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 058/Pan/2025 Assessment Year : 2014-15

For Appellant: Mr Amol Arlekar [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 40Section 80P

disallowance of ₹51,56,366/- u/s 40(a)(ia) of the Act and income brought to tax u/h income from other sources of ₹3,39,677/-. ITAT-Panaji Page 2 of 4 The Sankhali Urban Co-op. Credit Society Ltd. Vs ITO ITA Nos.058/PAN/2025 AY: 2014-15 3. Aggrieved assessee re-attempted to resolve the dispute in appeal before

HERALD PUBLICATIONS PVT. LTD,PANAJI vs. NATIONAL FACELESS APPEAL CENTRE, ASSESSMENT UNIT, DELHI

ITA 160/PAN/2025[2018-19]Status: DisposedITAT Panaji19 Aug 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 160/Pan/2025 Assessment Year : 2018-19 Herald Publication Pvt. Ltd. Ag-6, Campal Trade Centre, Opp. Taj Vivanta, H/H Mili, Panaji, Goa-403001 Pan : Aaach4580K . . . . . . . Appellant V/S National Faceless E-Asstt. Centre, Delhi. . . . . . . . Respondent

For Appellant: NoneFor Respondent: Mr Sanket Deshmukh [‘Ld. DR’]
Section 147Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 270ASection 371(1)Section 43B

disallowance & determination of income u/s 147 r.w.s. 144B of the Act, a penalty proceedings u/s 270A of the Act were initiated. The assessee choose to remain silent. In the absence of rebuttal, the penalty proceeding ceased by imposing penalty equal to 50% of tax sought to have evaded by an order dt. 26/09/2023 u/s 270A of the Act. Aggrieved assessee