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3 results for “disallowance”+ Section 194Hclear

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Mumbai291 Delhi216 Kolkata95 Bangalore94 Chennai71 Ahmedabad34 Hyderabad29 Jaipur28 Karnataka19 Rajkot19 Cuttack19 Chandigarh14 Pune9 Cochin9 Raipur6 Patna6 Surat5 Lucknow4 Telangana4 Amritsar4 Allahabad3 Calcutta3 Visakhapatnam3 Jodhpur3 Nagpur3 Kerala2 Indore2 SC2 Jabalpur1 Ranchi1 Guwahati1

Key Topics

Section 194H12 Section 143(3)9 Section 2638 Section 407 Disallowance2 TDS2 Revision u/s 2632

M/S. FUSION VOICE SOLUTIONS INDIA PVT.LTD,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, the appeal of the assessee is allowed

ITA 335/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2012-2013

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal

Section 143(3)Section 194HSection 263Section 40

section 194H of the Act. Since the assessee has not deducted the TDS from the above payments, the said expenditure required to be disallowed

THE INCOME TAX OFFICER, WARD-3(2), , VIJAYAWADA vs. FUSION VOICE SOLUTIONS(INDIA)PRIVATE LIMITED, VIJAYAWADA

In the result, appeal filed by the Revenue and the cross objection filed by assessee are dismissed

ITA 186/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam27 Nov 2020AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri D.K. Sonawal, CIT DR

Section 143(3)Section 192Section 194HSection 263Section 40

section 194H of the Act in relation to trade incentives allowed by the assessee to its retailers. Accordingly, the AO has taken up the issue and after issuing notice, he passed a consequential order by disallowing

NADIMPALLY VENKATA SANKAR RAMA KRISHNAM RAJU,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed

ITA 322/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal

Section 143(3)Section 148Section 194HSection 263Section 40

194H, the PCIT was of the view that the provisions of Sec.40(a)(ia) of the I T Act are attracted to such payments and the expenditure of Rs.84,82,547/¬ required to be disallowed. Since the Assessing Officer failed to examine all these aspects in the reassessment , the PCIT held that the assessment order dt.31.03.2015 passed u/s.143(3) r.w.s