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2 results for “disallowance”+ Section 143(3)clear

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Key Topics

Section 408Section 194J3Section 194C2Section 682Addition to Income2

Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited

Appeal stands dismissed

ITA/10/2024HC Uttarakhand10 Jul 2025

Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 260Section 40

143(3) of the Income Tax Act at total income of ₹117,11,60,400/-; that against the order passed by the Assessing Officer, the assessee (respondent herein) preferred an Appeal before the Commissioner of Income Tax (Appeals)-2, Noida; that the Commissioner of Income Tax, vide his order dated 19.12.2016 in Appeal No. 36/CIT(A)-2/2015-16, partly allowed

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013HC Uttarakhand07 Aug 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.

Section 143Section 253Section 68

143 (2) of the Income Tax Act, 1961. Thereafter, the appellant was directed to furnish certain details with regard to balance confirmation of creditors with closing balance above Rs. 50,000/-. The same was complied with. However, the balance confirmation in respect of M/s B.K. Vinod & Co. Pvt. Ltd, Delhi for an amount of Rs. 48,690/-, M/s Chuni