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2 results for “disallowance”+ Section 271Cclear

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Key Topics

Section 271C11Section 273B3Section 9(1)(vi)2Section 2012Deduction2Penalty2TDS2

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ FINANCE LTD., (FORMERLY: BAJAJ AUTO FINANCE LTD.,),, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

ITA 356/PUN/2016[2009-10]Status: DisposedITAT Pune27 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Kirit Kamdar
Section 201Section 271C

disallowable under section 40(a)(ia) of the Act. He also pointed out that in case appeal of Revenue is dismissed, then the Cross Objections filed by the assessee would become infructuous. 11. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is against penalty levied under section 271C

DEPUTY COMMISSIONER OF INCOME-TAX vs. TETRA PAK INDIA PRIVATE LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 1345/PUN/2015[2011-12]Status: DisposedITAT Pune03 Sept 2020AY 2011-12

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri Deepak Garg
Section 271CSection 273BSection 9(1)(vi)

section 9(1)(vi) which were amended retrospective by Finance Act, 2012 w.e.f. 01-06-1976. The CIT(A) held that the issue is debatable as there were decisions in favour of assessee as well as in favour of Revenue wherein he observed that the payments are not taxable and others were of the view that the payment is taxable