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6 results for “disallowance”+ Section 239clear

Sorted by relevance

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Key Topics

Section 36(1)(va)5Addition to Income5Section 2634Section 2(24)(x)4Section 43B3Disallowance3Limitation/Time-bar3Section 36(1)2Section 139(1)2

M/S CENTRAL COALFIELDS LTD..,RANCHI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , RANCHI

In the result, both the appeals of the assessee are allowed

ITA 57/RAN/2021[2015-16]Status: DisposedITAT Ranchi30 Sept 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 147Section 263Section 36(1)(va)Section 43B

239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts. Ld. A.R. for the assessee submitted that these

EXMAM SECURITY SERVICES PVT. LTD., JAMSHEDPUR,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, BENGALURU

Section 362
Deduction2

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

ITA 48/RAN/2021[2018-19]Status: DisposedITAT Ranchi28 Sept 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 2(24)(x)Section 36(1)(va)

239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts. Ld. A.R. for the assessee submitted that these

EXMABN SECURITY SERVICES PVT.LTD.,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, JAMSHEDPUR

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

ITA 49/RAN/2021[2019-20]Status: DisposedITAT Ranchi28 Sept 2022AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 2(24)(x)Section 36(1)(va)

239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts. Ld. A.R. for the assessee submitted that these

PANKAJ AGARWAL,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD-1(1), JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee are allowed

ITA 67/RAN/2021[2018-19]Status: DisposedITAT Ranchi01 Aug 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 139(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B

239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the A.Ys. 2018-2019 & 2019-2020 Pankaj Agarwal, Jamshedpur ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts

PANKAJ AGARWAL,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD-1(1), JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee are allowed

ITA 68/RAN/2021[2019-20]Status: DisposedITAT Ranchi01 Aug 2022AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 139(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B

239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the A.Ys. 2018-2019 & 2019-2020 Pankaj Agarwal, Jamshedpur ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

239 ITR 237 and Madras High Court 240 ITR 335 (Mad). Thus, this ground stands allowed. This disposes off all the appeals taken by the assessee." Respectfully following the judicial precedent in assessee's own case, this issue of the club expenses disallowed by the Assessing Officer stands deleted. 16 Tata Cummins Vs DCIT 6. Grounds