Search: disallowance

7 results for “disallowance”+ Section 150clear

Sorted by relevance

Key Topics

Section 36(1)(va)25 Section 139(1)18 Section 54F13 Section 143(1)12 Deduction7 Section 2(24)(x)6 Section 43B5 Section 434 Addition to Income4

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, the assessee had remitted the employees contribution beyond the due date for payment, but within the due date for filing the return of income. Hence, following the above-said decision, we find no reason to differ with

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

MIRZA ARIF BEG,GORAKHPUR vs. ACIT, RANGE - 1, GORAKHPUR