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6 results for “disallowance”+ Section 194Jclear

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Key Topics

Section 26312Section 201(1)6Section 405Section 143(3)4Section 2014Addition to Income4Section 194J3Disallowance3Deduction3TDS

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

ITA 1788/AHD/2016[2012-13]Status: DisposedITAT Surat04 Feb 2021AY 2012-13

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

Section 194JSection 40Section 40A(2)(b)

disallowance of Rs.1,44,493/- under section 40(a)(ia) by taking view that no tax was deducted at sources while making payment made to Focus Trade Fairs Pvt. Ltd. and that the assessee was liable to deduct tax at source under section 194J

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

3
Section 143(2)2
Section 194C2
ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

section 194C, 194J and 192 of the Act. Therefore, the appellant was entitled to claim the impugned expenses without disallowance

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

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

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

disallowed under the provisions of section 40(a)(ia) of the Act, therefore, no addition u/s. 201(1)/201(1A) of the Act was called for. 6. Per Contra Shri Ajay Uke, Ld. Sr. DR submitted that as per the provisions of section 194I and 194J

THE SURAT PEOPLES CO.OP.BANK LTD.,,SURAT vs. THE DY.CIT.,(OSD)-II,, SURAT

In the result, ground no.2 is allowed for statistical purposes

ITA 957/AHD/2013[2009-10]Status: DisposedITAT Surat30 Dec 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.957/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 The Surat Peoples Co-Operative Bank Vs. The Asst. Commissioner Ltd., Of Income Tax, Circle-4, Surat. ‘Vasundhara Bahavan’, Timaliyawad, Nanpura, Surat – 395 001. [Pan: Aaaat 2885 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 5Section 6

disallowance of processing charges for MICR of Rs.34,75,188/-. The ld.AR of the assessee submits that during the year under consideration. The assessee paid MICR charges to State Bank of India (SBI), is not covered under the professional or managerial fees as described in section 194J

M/S. R.WADIWALA SECURITIES PVT. LTD.,SURAT vs. THE INCOME TAX OFFICER, WARD 4(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1566/AHD/2013[2009-10]Status: DisposedITAT Surat12 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1566/Ahd/2013 िनधा"रणवष"/Assessment Year: 2009-10 M/S. R. Wadiwala Securities Pvt. Ltd., V. Income Tax Officer, 9/2003-04, Limda Chowk Main Road, Ward-4(1), Surat. Surat-395 003. [Pan: Aajpt 4629 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(3)

Section 194J of the Act. In view of above conclusions, it will not be necessary for us to 11. examine the correctness of the view taken by the Bombay High Court with regard to the issue of the disallowance

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 526/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

Section 143Section 143(2)Section 143(3)Section 194CSection 263Section 40

section 194C and 194J of the Act are applicable to these expenses. However, the AO has not examined the same and not disallowed