19 results for “disallowance”+ Section 194Cclear
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Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr
disallowance under section 40(a)(ia) is called for in prayer’s hands. Reliance is placed in case laws in Janak Bhupatrai Parekh – HUF vs. ITO in ITA No.2891/Ahd/2011 wherein Hon'ble ITAT has followed CIT vs. Ansal Land Mark Township Pvt. Ltd., 377 ITR 635 (Del) wherein Hon'ble Delhi High Court has affirmed the view taken in “Rajiv