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5 results for “disallowance”+ Section 194Iclear

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Delhi108 Mumbai106 Kolkata76 Bangalore28 Raipur18 Chennai14 Jaipur9 Ahmedabad8 Visakhapatnam6 Cochin6 Pune5 Karnataka4 Hyderabad4 Chandigarh3 Jodhpur2 Kerala1 Surat1

Key Topics

Section 4019 Section 194C7 Section 194I7 Section 143(3)5 Section 80P(2)(a)4 Disallowance4 Addition to Income3 Deduction3 TDS3 Section 80P

MIRZA JAHED BAIG,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, the appeal of assessee is dismissed

ITA 692/PUN/2017[2009-10]Status: DisposedITAT Pune11 May 2022AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M. Jasnani

Section 143(3)Section 194CSection 194ISection 40

disallowance for violation of section 194C of the Act to an extent of Rs.4,01,08,595/- and an amount of Rs.73,56,773/- for violation of section 194I

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

2

Appeal is allowed in above terms

ITA 441/PUN/2019[2008-09]Status: DisposedITAT Pune29 Aug 2022AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 194CSection 40

194I by relying on 15G/15H forms. He therefore, held that the payments made without tds irrespective of 15g/-5h forms are liable to be disallowed u/s. 40(a)(ia). He accordingly, added, no amount of Rs. 43,76,025/- to the returned income in the order passed on 30.12.2016. The AO also concluded that the second proviso section

THE SHI vs. AMARTH MULTISTATE CO. OPERATIVE CREDIT SOCIETY LTD.,SATARAVS.ITO WARD 1, SATARA, SATARA

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

ITA 188/PUN/2024[2018-19]Status: DisposedITAT Pune09 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.188/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 The Shivsamarth Multistate Vs. Ito, Ward-1, Satara. Co-Operative Credit Society Ltd., House No.211, Matoshree Krupa, Back Side, Talmavale High School, Patan, Satara- 415103. Pan : Aadat3637N Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri A. K. Mahala Date Of Hearing : 24.04.2024 Date Of Pronouncement : 09.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A), National Faceless Appeal Centre (Nfac); Erred In Law & On Facts In Passing An Appellate Order Without

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A. K. Mahala

Section 142(1)Section 143(2)Section 143(3)Section 194ISection 40Section 40ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

disallowance u/s 40A(ia) amounting to Rs.12,11,955/- being 30% of Rs.40,39,850/- w.r.t. rent payment made by the appellant for its branches. The learned CIT(A) ought to have appreciated the fact that the rent payment does not exceed the threshold limit as envisaged in Section 194I

M/S SHIRODE AUTOMOBILES PVT LTD,AHMEDNAGAR vs. ASST COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIRCLE, AHMEDNAGAR

In the result, the appeal is allowed

ITA 501/PUN/2020[2014-2015]Status: DisposedITAT Pune18 Nov 2021AY 2014-2015

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.501/Pun/2020 िनधा"रण वष" / Assessment Year : 2014-15

disallowance, even if not deposited. 11. The position which ergo emerges is that an assessee is otherwise eligible for claiming deduction, in law, in the financial year of raising the invoice, even if the service tax is neither received nor deposited in such a year. If however, the assessee suo motu does not claim deduction of service

DEPUTY COMMISSIONER OF INCOME-TAX, (TDS),, PUNE vs. M/S. HONYWELL AUTOMATION (I) LTD,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 872/PUN/2018[2011-12]Status: DisposedITAT Pune09 May 2022AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri M. Jasnani

Section 194CSection 194ISection 194JSection 201(1)Section 40

Section 201(1) & 201(1A) of the Act in the facts and circumstances of the case. 2 ITA No.872/PUN/2018, A.Y. 2011-12 3. Heard both the parties and perused the material available on record. We note that the assessee is engaged in the business of process control and management controls on turnkey basis covering obtaining or supplying technological know