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1 result for “disallowance”+ Section 144C(13)clear

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Section 92C2Section 92B2

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. C. G. ISPAT PRIVATE LIMITED, RAIPUR

ITA 95/RPR/2025[2014-15]Status: DisposedITAT Raipur30 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 95/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 250Section 92BSection 92C

Disallowance of Employees Contribution 71,758/- Total 6,17,83,610/- 4. Being aggrieved with the aforesaid addition, assessee preferred an appeal before the Ld. CIT(A), wherein the assessee had challenged the issue regarding addition made on account of upward adjustment u/s 92CA(3) u/s 143(3) r.w.s. 144C(3) of the Act, claiming that the same