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49 results for “disallowance”+ Section 195(2)clear

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Key Topics

Section 26356Section 143(3)40Section 40A(3)39Addition to Income36Disallowance32Section 14819Section 254(1)19Section 14718Section 80P(2)(d)15Section 690

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hearing 28/08/2023 Date of pronouncement 28/08/2023 Order under Section

Showing 1–20 of 49 · Page 1 of 3

13
Deduction11
Limitation/Time-bar9

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hearing 28/08/2023 Date of pronouncement 28/08/2023 Order under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 246/SRT/2023[2020-21]Status: DisposedITAT Surat28 Aug 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hearing 28/08/2023 Date of pronouncement 28/08/2023 Order under Section

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted the entire disallowance. No contrary fact or law is ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted the entire disallowance. No contrary fact or law is ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted the entire disallowance. No contrary fact or law is ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

disallowed by A.O and at the ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. time of establishment of Land fill Project –II, no new establishment came in to existence. The nature of work being done by both the project is identical, therefore, the claim of the assessee based on the backdate agreement cannot be considered. We find that

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

disallowed by A.O and at the ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. time of establishment of Land fill Project –II, no new establishment came in to existence. The nature of work being done by both the project is identical, therefore, the claim of the assessee based on the backdate agreement cannot be considered. We find that

THE ACIT, CIRCLE 2,, BHARUCH vs. M/S. JAYSHREE AROMATICS PVT. LTD.,, BHARUCH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 2277/AHD/2016[2011-12]Status: DisposedITAT Surat20 Jan 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Commissioner Jayshree Aromatics Pvt. Ltd., Of Income Tax, Plot No.4703, 4704, 4705/1-4, Vs Circle-2, Bharuch. Gidc Estate, Ankleshwar, Dist. Bharch – 393002. Pan: Aabcj 8258 R Appellant/ Revenue Respondent/ Assessee

Section 10BSection 143(3)Section 254(1)

2 Jayshree Aromatics Pvt. Ltd., Bharuch aromatics and fine chemicals. The assessee filed its return of income for the A.Y. 2011-12 on 15.07.2011 declaring total income of Rs.1,02,63,980/-. In the computation of income, the assessee claimed deduction of Rs.3,39,47,518/- under section 10B of the Act. The return of income was revised by assessee

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 91/SRT/2021[2017-18]Status: DisposedITAT Surat25 Oct 2021AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

195 of the Finance Act, 2016 except provision of Chapter XV, Section 119, Section 138 and section 189 of the Income Tax Act. On the basis of the above submissions the ld AR for the assessee submits that the assessment order for both the years cannot be branded as erroneous, thus, cannot be subject to revision under section

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 90/SRT/2021[2016-17]Status: DisposedITAT Surat25 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

195 of the Finance Act, 2016 except provision of Chapter XV, Section 119, Section 138 and section 189 of the Income Tax Act. On the basis of the above submissions the ld AR for the assessee submits that the assessment order for both the years cannot be branded as erroneous, thus, cannot be subject to revision under section

J. KORIN SPINNING PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER (INT. TAXN.),, SURAT

In the result, appeal of the assessee is allowed

ITA 2734/AHD/2016[2015-16]Status: DisposedITAT Surat13 Dec 2019AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2734/Ahd/2016 "नधा"रण वष"/Assessment Year: 2015-16 J.Korin Spinning Pvt. Ltd., V The Income Tax Officer, Office No.502, 5Th Floor, Union S (International Taxation), Surat. Trade Centre, Udhna Darwaja, . Ring Road, Surat – 395 002. [Pan: Aabcj 9649 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – A.R. राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr

Section 195Section 201(1)Section 9(1)(vii)

2) it is a sine qua non that sum being paid to non-resident is 'chargeable under provisions of this Act', whether fully or partly, i.e., entire sum or income hidden or embedded therein - Held, yes Section 90 of the Income-tax Act, 1961, read with article 15 of Double Taxation Avoidance Agreement between India and UK - Double Taxation relief

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. J.K. PAPER LTD.,, SURAT

In the result this ground of appeal is dismissed

ITA 365/SRT/2017[2014-15]Status: DisposedITAT Surat29 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.365/Srt/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S J. K. Paper Ltd., Income Tax, Circle-1(1)(2), P.O. Central Pulp Mills, Surat. Fort Songadh – 394660. Dist. Tapi, Gujarat. [Pan: Aaact 6305 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 115JSection 14ASection 41(1)

195 of the Act. The assessee was issued show cause notice as to why a disallowance under section 40 a (i) should not be made. The assessing officer after considering the submission of assessee made disallowance of ₹ 71 lakhs on account of non-deduction of tax at source. During the appellate proceeding before learned CIT(A) the assessee contended that

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

195 of the Finance Act, 2016 except provision of Chapter XV, Section 119, Section 138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

195 of the Finance Act, 2016 except provision of Chapter XV, Section 119, Section 138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

195 of the Finance Act, 2016 except provision of Chapter XV, Section 119, Section 138 and section 189 of the Income Tax Act. The ld AR for the assessee submits that the assessment order in accepting the contention is not erroneous or legally unsustainable. 13. On the fourth issue identified by ld PCIT, which relates to non-verification cash expenses

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

M/S. BAYER VAPI PRIVATE LIMITED (FORMERLY KNOWN AS BILAG INDUSTRIES PVT.LTD.),VAPI vs. DEPUTY COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed

ITA 219/SRT/2018[2012-03]Status: DisposedITAT Surat22 Jun 2021AY 2012-03

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.219/Srt/2018 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S.Bayer Vapi Private Limited The Deputy Commissioner Of V (Formerly Known As Bilag Industries Pvt. Income Tax, Vapi Circle, Vapi. S. Ltd.,), 306/3, Iind Phase, Gidc, Vapi – 396 195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcb 2100 L (Assessee) (Respondent) Assessee By : Shri Gopala Krishnan - Ca Respondent By : Shri S.T.Bidari-Cit(Dr) & Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2012-13 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals), Valsad Dated 29.01.2018 Which In Turn Arises Out Of Assessment Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’] Dated 29.03.2016. 2. Grievances Raised By The Assessee Are As Follows: “01. The Order Of Assessment Is Contrary To The Facts & Prejudicial To The Assessee. 02. On Appreciation Of The Facts & Circumstances Of The Case & Law, The Additions Made By The Learned Assessing Officer & Confirmed By The Learned Commissioner Of Income Tax (Appeals) Are Contrary To Law & Based On Erroneous Understanding Of The Facts. 03. On Appreciation Of The Facts & Circumstances Of The Case & Law The Learned Commissioner Of Income Tax (Appeals) Has Erred In Confirming

For Appellant: Shri Gopala Krishnan - CAFor Respondent: Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR
Section 143(3)Section 40A(2)(b)

195. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB 2100 L (Assessee) (Respondent) Assessee by : Shri Gopala Krishnan - CA Respondent by : Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR सुनवाईक"तार"ख/ Date of Hearing : 09/06/2021 घोषणाक"तार"ख/Date of Pronouncement : 28/06/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the Assessee pertaining