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596 results for “disallowance”+ Section 40A(2)clear

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Key Topics

Addition to Income81 Section 143(3)75 Disallowance71 Section 40A(3)62 Section 271(1)(c)29 Deduction29 Section 4024 Section 40A(2)(b)22 Section 26322 Section 12A

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. RAJMAL LAKHICHAND,,

In the result, appeal of the Department is dismissed

ITA 832/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

disallowance of the same under the provisions of section 40A(2) (a) of the Act. 20. The case of the assessee

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Section 40A(2)(a)17

M/S. RAJMAL LAKHICHAND vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Department is dismissed

ITA 670/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

disallowance of the same under the provisions of section 40A(2) (a) of the Act. 20. The case of the assessee

ADIENT INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 2986/PUN/2017[2013-14]Status: DisposedITAT Pune31 May 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Adient India Private Limited Vs. Dcit, Plot No.1, S No.235 & 245, Circle-1(1), Pune Hinjewadi, Tal-Mulshi, Pune - 411057 Pan : Aaact6342D Appellant Respondent Assessee By Shri Dhanesh Bafna Revenue By S/Shri Kalika Singh & Madhavan A.M. Krishnan Date Of Hearing 27-05-2021 Date Of Pronouncement 31-05-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 27-10-2017 Passed By The Assessing Officer (Ao) U/S.143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (Hereinafter Also Called ‗The Act‘) In Relation To The Assessment Year 2013-14. 2. The Only Issue Raised In This Appeal Is Against Transfer Pricing Addition Of Rs.5,95,39,429. Succinctly, The Factual Matrix Of The Case Is That The Assessee Was Earlier A 50:50 Joint

Section 143(3)Section 144C(13)

section 40A(2)(b). Prior to that, the disallowance was governed by section 40A(2) only. Clause (i) containing the above

ASSOCIATED DAIRY FAB PVT. LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 177/PUN/2014[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha

Section 143(3)(ii)Section 40A(3)

section 40A(2)(b) of the Act disallowed ₹ 1,00,61,620/- on the ground that the salary paid was higher

DEPUTY COMMISSIONER OF INCOME-TAX vs. ASSOCIATED DAIRY FAB PVT. LTD.,, JALGAON

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 211/PUN/2014[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha

Section 143(3)(ii)Section 40A(3)

section 40A(2)(b) of the Act disallowed ₹ 1,00,61,620/- on the ground that the salary paid was higher

DEPUTY COMMISSIONER OF INCOME-TAX vs. RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 834/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 40A(2)(a)

disallowance of the same under the provisions of section 40A(2) (a) of the Act. 14. The case of the assessee

RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,, JALGAON

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 672/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar

Section 143(2)Section 14ASection 40A(2)(a)

disallowance of the same under the provisions of section 40A(2) (a) of the Act. 14. The case of the assessee

SHREE RAM CARGO PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 6(5), PUNE, PMT BUILDING, SHANKAR SHET ROAD, PUNE

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

ITA 1568/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2024AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1568/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. Ito, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra Pan : Aalcs3844A Appellant Respondent

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ajay Kumar Keshari

Section 143(2)Section 143(3)Section 250Section 40Section 40ASection 40A(3)

2. The only grievance of the assessee is that the Ld.CIT(A)/NFAC erred in upholding the disallowance of Rs.19,83,621/- made by the Assessing Officer (AO) invoking section 40A

M/S. RAJMAL LAKHICHAND AND SONS vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue is dismissed

ITA 1000/PUN/2015[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Dr. Sunil PathakFor Respondent: Shri Mukesh Jha

Section 14ASection 40A(2)(a)

40A(2)(a) by observing as under : “21. We find that identical disallowances u/s.40A(2)(a) was made by the Assessing Officer in assessee’s own case in assessment year 2010-11. The Co-ordinate Bench of the Tribunal, after taking into consideration entire facts of the case concluded that the average price formula adopted by Assessing Officer and Commissioner

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1362/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT

Section 132(1)Section 153A

disallowance is warranted under section 40A(3) of the Act. 29. The next stand of assessee in respect of so-called purchases was that the cash was deposited in bank accounts of purchasers and hence, no violation of section 40A(3) of the Act is not being addressed by us since we allowed the claim of assessee on preliminary issue

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1363/PUN/2013[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT

Section 132(1)Section 153A

disallowance is warranted under section 40A(3) of the Act. 29. The next stand of assessee in respect of so-called purchases was that the cash was deposited in bank accounts of purchasers and hence, no violation of section 40A(3) of the Act is not being addressed by us since we allowed the claim of assessee on preliminary issue

ACIT, PUNE vs. SHRI VIMALKUMAR JEEVRAJ NAHAR,

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1347/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT

Section 132(1)Section 153A

disallowance is warranted under section 40A(3) of the Act. 29. The next stand of assessee in respect of so-called purchases was that the cash was deposited in bank accounts of purchasers and hence, no violation of section 40A(3) of the Act is not being addressed by us since we allowed the claim of assessee on preliminary issue

ACIT, PUNE vs. SHRI VIMALKUMAR JEEVRAJ NAHAR,

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1349/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT

Section 132(1)Section 153A

disallowance is warranted under section 40A(3) of the Act. 29. The next stand of assessee in respect of so-called purchases was that the cash was deposited in bank accounts of purchasers and hence, no violation of section 40A(3) of the Act is not being addressed by us since we allowed the claim of assessee on preliminary issue

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1364/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT

Section 132(1)Section 153A

disallowance is warranted under section 40A(3) of the Act. 29. The next stand of assessee in respect of so-called purchases was that the cash was deposited in bank accounts of purchasers and hence, no violation of section 40A(3) of the Act is not being addressed by us since we allowed the claim of assessee on preliminary issue

SURESH CHUNNILAL SHARMA,,PARBHANI vs. INCOME-TAX OFFICER, WARD - PARBHANI,, PARBHANI

In the result, the appeal is partly allowed for statistical

ITA 1883/PUN/2018[2013-14]Status: DisposedITAT Pune16 Feb 2021AY 2013-14

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1883/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14

section 40A(3) without bringing the case in any of the specific clauses of Rule 6DD. 15. On an overview of the view canvassed by various Hon’ble High Courts on the point - some deleting the disallowance on the basis of the genuineness of the transactions while others sustaining the disallowance - what matters for the Tribunal is to follow

M/S. MUNOTH TRANSPORT CO.,,RAIGAD vs. INCOME-TAX OFFICER,,

In the result, appeal of assessee is partly allowed

ITA 990/PUN/2016[2010-11]Status: DisposedITAT Pune04 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.990/Pun/2016 यििाारण वषा / Assessment Year : 2010-11 M/S Munoth Transport Co., Darshan Apartment, V.K. High School Road, अऩीऱाथी/Appellant Panvel, Raigad – 410206 …. Pan: Aacfm1055D Vs.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha

Section 131Section 143(3)Section 40A(2)Section 68

disallowed the said expenditure invoking provisions of section 40A(2)(a) of the Act. Under section 40A(2)(a) of the Act, the requirement

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. R.L. GOLD PVT. LTD.,, JALGAON

In the result, the appeal of the Revenue is dismissed

ITA 1069/PUN/2015[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Dr. Sunil PathakFor Respondent: Shri Mukesh Jha

Section 14ASection 40A(2)(a)

40A(2)(a) by observing as under : “21. We find that identical disallowances u/s.40A(2)(a) was made by the Assessing Officer in assessee’s own case in assessment year 2010-11. The Co-ordinate Bench of the Tribunal, after taking into consideration entire facts of the case concluded that the average price formula adopted by Assessing Officer and Commissioner

R.L. GOLD PVT. LTD. vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the Revenue is dismissed

ITA 1001/PUN/2015[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Dr. Sunil PathakFor Respondent: Shri Mukesh Jha

Section 14ASection 40A(2)(a)

40A(2)(a) by observing as under : “21. We find that identical disallowances u/s.40A(2)(a) was made by the Assessing Officer in assessee’s own case in assessment year 2010-11. The Co-ordinate Bench of the Tribunal, after taking into consideration entire facts of the case concluded that the average price formula adopted by Assessing Officer and Commissioner

PRABHAT DAIRY PVT. LTD.,,AHMEDNAGAR vs. ITO, WARD-2, AHMEDNAGAR

In the result, the appeal of assessee is allowed

ITA 545/PUN/2013[2007-08]Status: DisposedITAT Pune01 Aug 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.545/Pun/2013 यििाारण वषा / Assessment Year : 2007-08 Prabhat Dairy Pvt. Ltd., Ranjankhol, Tal: Shrirampur, अऩीऱाथी/Appellant Dist. Ahmednagar …. Pan: Aaccp8872E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 2, Ahmednagar अऩीऱाथी की ओर से / Appellant By : Shri S.N. Puranik प्रत्यथी की ओर से / Respondent By : Shri Pankaj Garg सुनवाई की तारीख / घोषणा की तारीख / Date Of Pronouncement: 01.08.2019 Date Of Hearing : 16.07.2019

For Appellant: Shri S.N. PuranikFor Respondent: Shri Pankaj Garg

Section 143(3)Section 40A(2)(b)

section 40A(2)(b) it may please be allowed in full. 2 3. The issue arising in the present appeal is against disallowance

UTTAM ENERGY LIMITED,PUNE vs. ACIT CIRCLE-12, PUNE

Appeal of the Assessee is partly allowed

ITA 2033/PUN/2019[2015-16]Status: DisposedITAT Pune30 May 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2033/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Uttam Energy Limited, The Acit, Circle-12, Mahendra Chamber, Mayfair V Pune. Co-Op Housing Society, S A-4, Dhole Patil Road, Pune – 411001. Pan: Aabcu4100H Appellant/ Revenue Respondent /Assessee Assessee By Shri Ch Naniwadekar & Kiran Sanmane – Ar;S Revenue By Shri Deepak Garg – Cit Date Of Hearing 16/05/2024 Date Of Pronouncement 30/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Of The Learned Acit, Circle-12, Pune Passed U/Sec. 143(3) R.W.S. 144C(13) Of The Of The Income Tax Act, 1961 (In Short "The Act") After Giving Effect To The Learned Drp’S Order Dated 24.09.2019. 1.1 The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 153Section 153(1)Section 40A(2)(b)Section 92BSection 92C

Section 40A(2)(b), the payments made to the related parties to be disallowed.”However, in the Assessment Order u/s 143(3) r.w.s