Search: disallowance

3 results for “disallowance”+ Section 2(37)clear

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COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

disallowing its claim for expenditure in the same amount. In relation to the Trust, the finding of the Tribunal, which is impugned in I.T.A.No.6/2021 filed by the Department in relation to assessment year 2010-11 is found in paragraphs 19 to 19.5, which read as follows: “19. The CIT(A) observed that the assessee had created a fresh asset

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

2(14) is not a word of art but a word of commercial implication. The bottom line is the availability of assets, activities carried out for exploiting the assets and that the assessee is not a mere onlooker in the activities of the company or a passive recipient of rent for utilization of facilities. 18. Applying the above ratio

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.