Search: disallowance

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Section 40A(3)28 Section 36(1)(va)25 Section 139(1)18 Section 143(1)12 Deduction10 Section 143(3)8 Disallowance8 Addition to Income8 Section 2(24)(x)6

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

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

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 if the payments are made before the due date of filing the return of income. This issue came before Hon'ble Supreme Court in the case of CIT v. Vinay Cement Ltd. which was a special leave petition filed by the department against the High Court Order of 26th June, 2006 in ITA No. 2/05

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

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

CAREERNET TECHNOLOGIES (P) LTD.,,GORAKHPUR vs. ACIT, RANGE - 2, GORAKHPUR

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR