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658 results for “disallowance”+ Section 3(1)clear

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Key Topics

Section 143(3)85Addition to Income81Disallowance55Deduction37Section 80I34Section 14833Section 6828Section 26325Section 14722Penalty

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

1). However again in assessment year 2017- 18 it was allowed in assessment order passed under section 143(3). The Assessing Officer disallowed

Showing 1–20 of 658 · Page 1 of 33

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18
Section 10(37)17
Section 3717

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

1). However again in assessment year 2017- 18 it was allowed in assessment order passed under section 143(3). The Assessing Officer disallowed

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

ITA 196/SRT/2023[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

disallowed u/s 40A(3) of the Act. The Hon'ble High Court held that rule 6DD(j) is not exhaustive of the circumstances in which the proviso to section 40A(3) is applicable and it only illustrative. The Hon'ble High Court refers to the decision of the Hon'ble Rajasthan High Court in case of Smt. Harshila Chordia (supra

M/S. S.D. MINERALS PVT.LTD.,SURAT vs. THE JT.CIT.,(OSD)CIRCLE-4,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 554/SRT/2019[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 143(3)Section 40ASection 40A(3)

disallowance of Rs. 81,47,100 made under section 40A(3) are therefore, deleted. Accordingly, Ground No. 1 and 2 of appeals

M/S. ASCENT MEDITECH,,U T OF D & NH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal filed by the assessee is dismissed

ITA 2155/AHD/2016[2012-13]Status: DisposedITAT Surat19 Oct 2020AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2155/Ahd/2016 ("नधा"रणवष" / Ay: (2012-13) (Virtual Court Hearing) M/S. Ascent Meditech, Vs. Assistant Commissioner Of Survey No.678/1/3, First Floor, Sai Income Tax, Vapi Circle, Industrial Estate, 2Nd Phase, Naroli, Ut Vapi. Of D&Nh-396235 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifa5120D (Assessee) (Respondent) Assessee By : Shri Parimal Sinh Parmar - Ar Respondent By : Miss Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Parimal Sinh Parmar - ARFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 2Section 2(24)Section 2(24)(x)Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

3. When this appeal was called out for hearing, learned counsel for the assessee invited our attention to the order dated 26.12.2013 of the Jurisdictional Hon`ble Gujarat High Court in the case of CIT Vs. Gujarat State Road Transport Corporation [2014] 1 TMI 502/ [41 taxmann.com 100] whereby the issue of contribution of ITA 2155/Ahd/2016 Assessment Year.2012-13 M/s. Ascent

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

ITA 487/SRT/2023[2018-19]Status: DisposedITAT Surat29 Sept 2023AY 2018-19

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 36

disallowed the PF and ESI, under section 143(1) of the Act, therefore judgment of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra), does not apply to section 143(1) of the Act. The PF and ESI is a controversial ITA.487/SRT/2023/AY.2018-19 Bhavna Enterprise issue which cannot be considered under section 143(1

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 23.03.2016. ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav 2. Since, the issue involved in these cross appeals are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 139/SRT/2021[2018-19]Status: DisposedITAT Surat10 Jan 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

Section 143(1)Section 2(24)Section 3Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section 40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

ITA 32/SRT/2023[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section 40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

ITA 33/SRT/2023[2018-19]Status: DisposedITAT Surat27 Apr 2023AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section 40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

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

In the result, this appeal of the assessee is partly allowed

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT on the adjudication on the merits of various grounds of appeal has become academic.” 6. Considering the aforesaid decision of this combination on similar set of facts on similar grounds of appeals, the ground No. 1 to 3 of the appeal are allowed. 7. Ground No. 4 & 5 relates to disallowance

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 101/SRT/2023[2019-20]Status: DisposedITAT Surat31 May 2023AY 2019-20

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section ITA Nos.97-101/SRT/2023 A.Ys.15-16 to 19-20 Sh Shashikumar S Mishra 40A(2) opens with a non-obstante

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 97/SRT/2023[2015-16]Status: DisposedITAT Surat31 May 2023AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section ITA Nos.97-101/SRT/2023 A.Ys.15-16 to 19-20 Sh Shashikumar S Mishra 40A(2) opens with a non-obstante

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 100/SRT/2023[2018-19]Status: DisposedITAT Surat31 May 2023AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section ITA Nos.97-101/SRT/2023 A.Ys.15-16 to 19-20 Sh Shashikumar S Mishra 40A(2) opens with a non-obstante

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

ITA 98/SRT/2023[2016-17]Status: DisposedITAT Surat31 May 2023AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

disallowances. In terms of this scheme, Section 40 (which too starts with a non obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits and Gains of Business and Profession”. Likewise, Section ITA Nos.97-101/SRT/2023 A.Ys.15-16 to 19-20 Sh Shashikumar S Mishra 40A(2) opens with a non-obstante