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3 results for “TDS”+ Section 2(24)(viia)clear

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Mumbai155Chandigarh54Chennai45Bangalore40Hyderabad28Delhi27Kolkata16Cuttack12Amritsar7Jaipur6Ahmedabad5Visakhapatnam4Pune3Nagpur2Surat2Panaji1Lucknow1Indore1Karnataka1

Key Topics

Section 115J12Section 36(1)(viia)6Section 143(3)3Section 2633Deduction3TDS3Disallowance3Section 362Section 372

BAJAJ FINANCE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, PUNE, PUNE

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

ITA 565/PUN/2024[2019-20]Status: DisposedITAT Pune29 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Bajaj Finance Limited Pcit-3, Pune 3Rd Floor, Panchshil Tech Park, Vs. Viman Nagar, Pune – 411014 Pan: Aabcb1518L (Appellant) (Respondent) Assessee By : Shri Percy Pardiwalla Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 06-01-2026 Date Of Pronouncement : 29-01-2026

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(3)Section 263Section 41Section 80J

24,170/-. The assessee subsequently revised the return on 30.11.2020 declaring total income of Rs.5301,77,46,430/-. The case was selected for scrutiny under CASS on the following issues: 2 S.No. Issues i. Claim of Any Other Amount Allowable as Deduction in Schedule BP ii Increase in TDS in Revised Return iii. High Creditors/liabilities iv. Reduction of Income

BANK OF MAHARASHTRA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), PUNE

The appeals are dismissed

ITA 472/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

Section 115JSection 143(3)Section 36Section 36(1)(viia)Section 37

viia) disallowance pertaining to bad and doubtful debts as the same is found to be a recurring issue between the parties. This tribunal‟s latest co-ordinate bench order in assessment year 2010-11 appears to have restored the instant issue to the assessing authority as follows: “3.3 Both sides heard. Orders of the authorities below perused. In ground

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), PUNE vs. M/S. BANK OF MAHARASHTRA, PUNE

The appeals are dismissed

ITA 596/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

Section 115JSection 143(3)Section 36Section 36(1)(viia)Section 37

viia) disallowance pertaining to bad and doubtful debts as the same is found to be a recurring issue between the parties. This tribunal‟s latest co-ordinate bench order in assessment year 2010-11 appears to have restored the instant issue to the assessing authority as follows: “3.3 Both sides heard. Orders of the authorities below perused. In ground