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2 results for “disallowance”+ Section 56(2)(vii)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

vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient to prove that asset has actually come into being, even if the same is not substantiated by bills or vouchers? 6. In I.T.A.No.47/2020

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

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

56 of 241 Senior Counsel has firstly relied upon the ICANN Registrar Accreditation Agreement, which is currently in force. Specifically, he refers to clause 3.14 and the certification of privacy and proxy registrations. The said clause 3.14 is extracted hereinbelow: “3.14 Obligations Related to Proxy and Privacy Services. Registrar agrees to comply with any ICANN-adopted Specification or Policy that