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6 results for “depreciation”+ Section 194Iclear

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Section 143(3)11 Section 194I10 Section 409 Section 143(2)6 Depreciation6 Disallowance6 Addition to Income6 Section 36(1)(iii)3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 198/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 194ISection 40

section 194I are attracted. Since the assessee did not deduct tax at source as required U/s. 194I of the Act, the Ld. AO disallowed the demurrage charges U/s. 40(a)(ia) of the Act. Aggrieved by the additions made by the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 4. The Ld. CIT(A)-NFAC

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

HINDUSTAN SHIPYARD LIMITED,VISAKHAPATNAM vs. ADDL.COMMISSIONER OF INCOME TAX, RANGE-3, VISAKHAPATNAM

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM