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Section 4033 Section 143(3)31 Disallowance29 TDS22 Section 234E20 Depreciation19 Section 194C18 Deduction17 Section 201(1)16 Addition to Income

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 14ASection 40

194C or Section 194-I or Section 194J of the Act to deduct tax at source on transmission charges, therefore, no disallowance was called for in its hands u/s.40(a)(ia) of the Act. 20. The Ld. DR submitted that the CIT(Appeals) had erred in deleting the disallowance of Rs. 1,18,63,401/- made by the AO u/s.40

Showing 1–20 of 45 · Page 1 of 3

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI

SHRI SHRI KAILASH CHAND AGRAWAL,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE INCOOME TAX OFFICER, AMBIKAPUR (CG)

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

BLOCK RESOURCES COORDINATOR, RAJIV GANDHI SIKSHA MISSION, BLOCK KANSABEL,JASHPUR vs. INCOME TAX OFFICER (TDS), BILASPUR, BILAPSUR

SHREE SITA EDIBLES LIMITED,DURG vs. INCOME TAX OFFICER , WARD 1(1), BHILAI

SURYA LAND DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR, RAIPUR

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR