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4 results for “TDS”+ Section 248clear

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Key Topics

Section 14A8Section 686Disallowance4Addition to Income4Section 1473Section 1483Section 693Bogus/Accommodation Entry3Section 143(2)2

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

TDS. Therefore, it was presumed by the assessing officer that the assessee has not deducted tax or deducted tax but not deposited tax into Central Government Account. Hence, the assessing officer observed that the claim of interest expenses of Rs.17,30,151/- was not allowable as deduction u/s 40(a)(ia) of the I.T. Act. Therefore, the assessing officer made

BSAS INFOTECH LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), SURAT, SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 225/SRT/2024[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

248/- on account of disallowance of interest expenses on unsecured loans. 2. It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” We shall

BSAS INFORTECH LIMITED, SURAT,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), SURAT, SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 226/SRT/2024[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

248/- on account of disallowance of interest expenses on unsecured loans. 2. It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” We shall

BSAS INFOTECH LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 224/SRT/2024[2011-12]Status: DisposedITAT Surat15 Jul 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

248/- on account of disallowance of interest expenses on unsecured loans. 2. It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” We shall