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2 results for “disallowance”+ Undisclosed Incomeclear

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Key Topics

Section 14A4TDS2

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

ITA/140/2013HC Punjab & Haryana28 Mar 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 144Section 80

income from undisclosed sources. (5) Addition of Rs.60,000/- on account of interest charged on investment in shares. (6) The assessee has diverted its borrowed funds to non- interest bearing advances to the tune of Rs.1,58,86,441/-. As such interest of Rs.19,06,373/- worked out @12% on interest free advances was disallowed

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

ITA/382/2019HC Punjab & Haryana06 Feb 2020

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

Section 14ASection 260

disallowances u/s 14A cannot exceed exempt income, when Supreme Court has upheld the principles of apportionment and department is in SLP on the same issue in the cases of Moderate Leasing and Capital Services Pvt. Ltd in ITA No. 102 of 2018, A.Y. 2009-10 and Matrix Cellular Services (P) Ltd. in ITA No. 484 of 20174 and Nilgiri Infrastructure