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Section 40A(2)(b)3 Section 133(6)3 Disallowance2 Addition to Income2

HITESH SHAMJIBHAI KATARIA,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-3(1),, JAMNAGAR.

In the result, the appeal of the assessee is partly allowed

ITA 370/RJT/2018[2014-15]Status: DisposedITAT Rajkot25 Jun 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.370/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Income Tax Officer, Shri Hitesh Shamjibhai Kataria, Ward 3(1), Vs. Pro. Of M/S Kaizen Metals India, Jamnagar. Plot No.375, Gidc, Shanker Tekri, Udhyog Nagar, Jamnagar-361004. Pan: Aqzpk9160E

Section 194HSection 40A(2)(b)

194H of the Act. As such, the amount of commission income was declared in the income tax return of the respective employees. Asstt. Year 2014-15 4 3.2 The assessee also claimed that a similar amount of commission paid to the employees was allowed in the earlier years. As such, there was no disallowance made

M/S SAFARI FINE CLOTHING PVT. LTD.,,GANDHIDHAM. vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, GANDHIDHAM., GANDHIDHAM

ITA 30/RJT/2018[2011-12]Status: DisposedITAT Rajkot