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32 results for “disallowance”+ Section 249clear

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Key Topics

Section 143(3)47Addition to Income16Section 1115Section 270A14Section 14713Section 25012Section 153A12Section 14811Disallowance11

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

disallowance of rent paid under Section 40(a)(ia) of the Act, for non-deduction of TDS, and additions towards difference in net profit declared for the assessment year 2015-16 and assessment year 2017-18 for Rs.4,23,755/-. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A), and such appeal

Showing 1–20 of 32 · Page 1 of 2

Section 14A10
Deduction8
Condonation of Delay7

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

disallowance of rent paid under Section 40(a)(ia) of the Act, for non-deduction of TDS, and additions towards difference in net profit declared for the assessment year 2015-16 and assessment year 2017-18 for Rs.4,23,755/-. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A), and such appeal

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

disallowed the assessee’s claim of Rs. 12,495/- towards vehicle insurance. The Ld. AO further also made addition of Rs. 6 lakhs on account of unexplained cash credit since the assessee could not furnish any supporting documentary evidence to substantiate his claim with regard to capital introduced in his business. Thus, the Ld. AO completed the assessment

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 193/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 195/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 192/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 197/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 196/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 191/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 496/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely on technical grounds without affording an opportunity to adjudicate the matter on merits, thereby violating the principles of natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 497/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely on technical grounds without affording an opportunity to adjudicate the matter on merits, thereby violating the principles of natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 495/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely on technical grounds without affording an opportunity to adjudicate the matter on merits, thereby violating the principles of natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 498/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely on technical grounds without affording an opportunity to adjudicate the matter on merits, thereby violating the principles of natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A

THE ANDHRA PRADESH STATE HANDLOOM WEAVERS CO OPERATIVE SOCIETY LIMITED,VIJAYAWADA vs. THE ASSISTANT OR DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purpose

ITA 98/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.98/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2015-16) The Andhra Pradesh State Handloom Vs. Asst. / Dy.Commissioner Of Weavers Co-Operative Society Ltd. Income Tax D.No.29-11-9/1, Apco Bhavan, Circle-1(1) Venkateswara Rao Street Vijayawada Governorpet, Vijayawada [Pan : Aabat3780A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 147Section 249(4)

section 249(4) of the Act as the assessee has not complied with the provisions of the Act, though it was given sufficient time. He, therefore, pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee. 7. We have heard both the parties and perused the material available on record. It is undisputed

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

disallowance of exemption claimed by the appellant u/s 11 and making addition of the gross receipts of Rs.1,69,03,822 is outside the scope of Intimation u/s 11 of the Act. 4. Without prejudice to Ground no.2 and Ground no.3, the learned Commissioner of Income Tax (Appeals) ought to have directed the assessing officer to allow the exemption

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

disallowance of exemption claimed by the appellant u/s 11 and making addition of the gross receipts of Rs.1,69,03,822 is outside the scope of Intimation u/s 11 of the Act. 4. Without prejudice to Ground no.2 and Ground no.3, the learned Commissioner of Income Tax (Appeals) ought to have directed the assessing officer to allow the exemption

NUNNA PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LIMITED,VIJAYAWADA vs. INCOME-TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purpose

ITA 259/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.259/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Nunna Primary Agricultural Co-Op Vs. Income Tax Officer Credit Society Ltd. Ward-3(5) D.No.6-56, Nunna Village Vijayawada Vijayawada Rural Krishna District [Pan : Aaban2838D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri I Kama Sastry, ARFor Respondent: Dr.Aparna Villuri, DR
Section 139Section 139(1)Section 142(1)Section 143(3)Section 144Section 249(4)(b)Section 80A(5)Section 80PSection 80P(2)(a)

section 249(4)(b) of the Income-tax Act, 1961. 2. In the facts and circumstances of the case and as per law the Ld. Income-tax Officer, Ward-3(5), Vijayawada is not justified in disallowing

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 200/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

249,03,33,905/- paid during the year being part of provision of excess contribution to pension fund exceeding the prescribed limit made in earlier years. Any expenditure that falls within the purview of section 43B of the Act can be claimed as an expense in the year of payment provided that it is otherwise allowable under the Act. Therefore

VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 106/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

249,03,33,905/- paid during the year being part of provision of excess contribution to pension fund exceeding the prescribed limit made in earlier years. Any expenditure that falls within the purview of section 43B of the Act can be claimed as an expense in the year of payment provided that it is otherwise allowable under the Act. Therefore

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 125/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

249,03,33,905/- paid during the year being part of provision of excess contribution to pension fund exceeding the prescribed limit made in earlier years. Any expenditure that falls within the purview of section 43B of the Act can be claimed as an expense in the year of payment provided that it is otherwise allowable under the Act. Therefore