19 results for “disallowance”+ Section 194C(5)clear
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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
5 M/.s.K.N.Diamond Vs. ACIT, Navsari Circle, Navsari./ ITA No.1788/AHD/2016 for A.Y.2012-13 risk category thus on account of the above factors, loans obtained from related parties deserve some premium as compared to loans obtained from outsiders which are usually against any security, need to be repaid in the specified time and do not fall within the high risk category. We find