Search: disallowance

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Section 271(1)(c)5 Section 143(3)3 Section 41(1)2 Section 372 Section 14A2 Section 133A2 Disallowance2 Addition to Income2

BRAGANZA AND FULARI VENTURES PRIVATE LIMITED,MAPUSA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

In the result, the appeal is allowed

ITA 28/PAN/2022[2014-15]Status: DisposedITAT Panaji06 Oct 2023AY 2014-15

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.28/Pan/2022 निर्धारण वषा / Assessment Year : 2014-15 Braganza & Fulari Ventures Vs. Acit, Private Limited, Circle-2(1), 303-304, 3Rd Floor, Panaji B&F Habitat Building, Canca Parra Bypass, Ximer Bardez, Mapusa, Goa – 403507 Pan : Aaecb3628E Appellant Respondent

Section 143(3)Section 271(1)(c)

260/-. The AO, while finalising the assessment u/s.143(3), made disallowance of Rs.10,97,428/- towards certain expenses claimed in the Profit and loss account on the ground that they ought to have been capitalized. He finalised the penalty order without specifically clarifying as to whether the penalty was levied for furnishing of inaccurate particulars of income or for concealment

SHIRDI STEEL RE-ROLLERS PRIVATE LIMITED,CUNCOLIM vs. THE INCOME TAX OFFICER, WARD - 5, MARGAO

In the result, the appeal of the assessee is allowed

BRAGANZA AND FULARI VENTURES PRIVATE LIMITED,MAPUSA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

SHIRDI STEEL RE-ROLLERS PRIVATE LIMITED,CUNCOLIM vs. THE INCOME TAX OFFICER, WARD - 5, MARGAO

BRAGANZA AND FULARI VENTURES PRIVATE LIMITED,MAPUSA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

SHIRDI STEEL RE-ROLLERS PRIVATE LIMITED,CUNCOLIM vs. THE INCOME TAX OFFICER, WARD - 5, MARGAO

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA