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10 results for “disallowance”+ Section 272(1)(d)clear

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Key Topics

Section 148A16Section 14816Section 1338Section 142(1)8Survey u/s 133A8Section 92C5Section 143(3)4Section 143(1)2Transfer Pricing

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

2
Disallowance2
ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

d) of the Act was issued Page No. 3 I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited to the assessee on 25.11.2022 with the prior approval of PCIT (Central), Visakhapatnam. In response to the notice under section 148 of the Act, assessee filed return of income admitting the same income as originally

TEEJAY INDIA PRIVATE LIMITED,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1), VISAKHAPATNAM

ITA 533/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2021-22

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 143(1)Section 143(3)Section 144C(1)Section 92C

D E R PER RAVISH SOOD, JM: The present appeal filed by the assessee-company is directed against the order passed by the Assessing Officer (for short, “AO”) under section 143(3) I.T.A.No.533/VIZ/2024 Teejay India Private Limited r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (for short, “the Act”] dated

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

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

ITA 54/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri Suvibha NolkhaFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 143(1)Section 143(3)Section 154Section 92C

D E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-11, Hyderabad [Ld. CIT(A)] in appeal No. 62/2018-19/CIT(A)-11/2018-19/Hyd, dated 30/09/2018 arising out of the order passed U/s. 143(3) 2 r.w.s 144 of the Income