Search: disallowance

3 results for “disallowance”+ Section 273Bclear

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Section 270A8 Section 271D7 Section 143(3)3 Penalty3 Disallowance3 Section 271B2 Section 270A(10)2 Section 269S2 Business Income2

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

disallowance of the assessee’s claim for deduction of delayed deposit of the employees’ share of contribution towards Provident Fund: Rs. 16,382/-. 4. Thereafter, the Addl/Joint Commissioner of Income Tax, NFAC, observed that the assessee had during the subject year sold certain properties for a consideration of Rs. 72.75 lacs. It was observed by him that

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM