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3 results for “disallowance”+ Survey u/s 133Aclear

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Mumbai1,125Delhi672Kolkata286Bangalore269Chennai212Jaipur206Hyderabad132Ahmedabad95Rajkot91Pune89Indore67Surat66Chandigarh59Visakhapatnam42Guwahati33Raipur30Amritsar30Nagpur27Panaji24Lucknow21Cuttack20Ranchi19Agra17Jodhpur16Cochin11Allahabad6Karnataka6Patna5Varanasi5Telangana3Jabalpur2SC2Dehradun2Calcutta1

Key Topics

Section 133A3Section 158B3Section 693Section 403Addition to Income3Survey u/s 133A3Undisclosed Income2

Commissioner of Income Tax vs. M/s.K.Seetha Ramaiah AND Others

The appeal stands dismissed

ITTA/106/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 132Section 132(1)Section 133ASection 158BSection 3

disallowed by the A.O. and confirmed by CIT(A) and whether the finding in respect of the above additions is perverse? 3. “Whether on the facts and circumstances of the case, the learned ITAT was right and justified in holding that Rs. 16 Lac had flown back from unexplained lease payments and whether the finding in respect of the above

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

133A was conducted in the case of M/s. BGS Medical Foundation, known as BGS Appolo Hospital, Mysuru on 16.03.2007. As a result of the survey, it came to light, that the hospital has not deducted taxes as required under the TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J

M/S.VISWARUPA BUILDERS AND DEVELOPERS(P)LTD vs. INCOME TAX OFFICER,WARD-3

The appeal is dismissed

ITTA/152/2005HC Telangana22 Nov 2017

Bench: This Court As Arising From The Impugned Order Of The Itat Read As Under:

Section 133ASection 142Section 158BSection 69

u/s 69 of the Act as unexplained deposit in Bank out of sale of share purchased in earlier years. (iv) Whether on the facts and circumstances of the case, the Tribunal is right in deleting addition of Rs.30,00,194/- towards alleged share of transaction of Smt. Bhagabati Devi Banka.” 3. The background facts are that Sri Ram Ratan Banka