RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

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

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 9,05,981/- under the head of commission but he has not deducted TDS on the payments u/s 194H. Therefore, the AO proceeded to make disallowance

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

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

disallowed payments made to printer amounting to Rs.2,85,85,395/- under section 40(a)(ia) of the Income Tax Act (hereinafter

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

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

disallowed payments made to printer amounting to Rs.2,85,85,395/- under section 40(a)(ia) of the Income Tax Act (hereinafter

ANIL KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

disallowance of Rs. 1,44,000/-by the AO is justified in view of Section 40(a)(ia). 10. For that

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

disallowance of expenditure on account of non-deduction of TDS on freight as per provisions of section 40(a)(ia) of the 1. T. Act, 1961 was passed

ARANYA CLEARERS,GAYA vs. ITO, WARD-3(1), GAYA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

disallowance was made by the ld. Assessing Officer with the aid of section 40(a)(ia) of the Income Tax Act on the ground

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

40,195/- passing order of total taxable income of Rs 8,15,25,535/- 4. From the texts of section 40A(3) reproduced by the CIT-A, it is crystal clear that the business income of an assessee, which has to be determined applying section 28 to 43 of the ITA act, covers disallowance

M/S ANIL KR. SINGH,MUZAFFARPUR vs. ACIT, CIRCLE-1, MUZAFFARPUR

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

Bench: Sri Manish Borad & Sri Sonjoy Sarma

section 40(b) reads “any payment of salary, bonus, commission or remuneration, by whatever name called (hereinafter referred to as ‘remuneration’)”; as such any payments of bonus & remuneration to the partners comes under the head remuneration; as such any order passed u/s 154 is wholly wrong & fit to be quashed. 8. For that the Learned CIT (A) & Ld. Assessing Officer

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowed with the help of section 40(a)(ia) of the Income Tax Act. 12. With the assistance of ld. Representatives

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

disallowed by the undersigned. After due consideration of facts & circumstances and verification of documents available in this office, the income of the assessee AOP/BOI is computed u/s 144 i.e. Best Judgment Assessment as Rs. 5,80,39,300/-.” 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who has in principle supported the action

JANARDAN PRASAD,PATNA vs. CIT (A), PATNA

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

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2009-10

disallowance made by invoking the provisions of section 40(a)(ia) in respect of the non- deduction of TDS on the payment

LAL BABU PRASAD,SIWAN vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

40,000 was disallowed under section 43B of the Act. Accordingly, the assessment was completed making various additions. 3 Lal Babu

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing and adding Rs.11,65,739 claimed as commission expenses by the appellant, solely on the ground that the said deduction is not allowable in view of violation of provision of section 194G of the Act and section 40

JANARDAN PRASAD,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 142/Pat./2017 : Asstt. Year : 2013-14 Janardan Prasad, Vs Asstt. Commissioner Of Income Tax, Flat No. 401, Capital Tower, Circle-4, Fraser Road, Patna-800001 Patna (Appellant) (Respondent) Pan No. Aaupp9710E Assessee By : Sh. D. V. Pathy, Adv. Revenue By : Sh. Kaushik Kumar Das, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement : 14 .03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 25.01.2017 Of Ld. Cit(A)-2, Patna.

disallowing a sum of Rs.1,05,02,245.00 under section 40 (a) (ia) of the Act merely on the ground

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 2(15) of the Act, the Society was not eligible for claiming exemption u/s 11 of the Act. As the TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed u/s 40

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Dr. Manish Borad

section 36(viia) of the I.T. Act whereas the entire bad debt is an allowable deduction. 11. For that the Ld. CIT(A) has erred in upholding addition of Rs.2,88,460/- on the ground that the same is on account of income tax. 12. For that the disallowance of Rs. 1,40