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72 results for “disallowance”+ Section 79clear

Sorted by relevance

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Key Topics

Section 143(3)77Section 143(2)34Addition to Income33Section 14832Section 142(1)29Section 4025Disallowance22Section 148A18Section 143(1)

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

Showing 1–20 of 72 · Page 1 of 4

18
Section 6817
Deduction15
Depreciation13
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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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 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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

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

79,192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 51/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material during the survey. Further, Assessing Officer also disallowed sum of Rs. 68,10,031/- in respect of VAT Payable under section

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material during the survey. Further, Assessing Officer also disallowed sum of Rs. 68,10,031/- in respect of VAT Payable under section

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 50/VIZ/2021[213-14]Status: DisposedITAT Visakhapatnam30 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material during the survey. Further, Assessing Officer also disallowed sum of Rs. 68,10,031/- in respect of VAT Payable under section

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 487/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

section 263 of the Act are satisfied in the present case. Accordingly, the Ld. Pr. CIT vide para 5.3 of his order directed the Ld. AO to disallow the entire land cost of Rs. 30,00,000/- paid/credited to NRI and included in the amount of Rs. 50,38,560/- debited to P & L Account this year and also proportionate

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 139/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

section 263 of the Act are satisfied in the present case. Accordingly, the Ld. Pr. CIT vide para 5.3 of his order directed the Ld. AO to disallow the entire land cost of Rs. 30,00,000/- paid/credited to NRI and included in the amount of Rs. 50,38,560/- debited to P & L Account this year and also proportionate

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 132/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

section 263 of the Act are satisfied in the present case. Accordingly, the Ld. Pr. CIT vide para 5.3 of his order directed the Ld. AO to disallow the entire land cost of Rs. 30,00,000/- paid/credited to NRI and included in the amount of Rs. 50,38,560/- debited to P & L Account this year and also proportionate

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 133/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

section 263 of the Act are satisfied in the present case. Accordingly, the Ld. Pr. CIT vide para 5.3 of his order directed the Ld. AO to disallow the entire land cost of Rs. 30,00,000/- paid/credited to NRI and included in the amount of Rs. 50,38,560/- debited to P & L Account this year and also proportionate

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

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

disallow the expenditure, due to non deduction of tax at source, even in a situation in which corresponding income is brought to tax in the hands of the recipient. The scheme of Section 40(a)(ia), as we see it, is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee

ACE URBAN DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

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

ITA 284/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 Sept 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.79, 118 & 284/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2016-17, 2018-19 & 2016-17) Ace Urban Developers Private Limited V. The Asst. Cit- Circle-2(1) Module No. A1, A2,A3 Vijayawada – 520002 Quadrant No. 4, 4Thfloor Andhra Pradesh Cyber Tower, Hitech City Madhapur B.O. Sheikpet, Hyderabad-500081, Telangana [Pan: Aanca4001H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Sk Gupta,Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasai Rath, Sr.Ar

Section 143(3)Section 263Section 68

section 14A on account of expenditure incurred in relation to exempted incomeamounting to Rs.2,02,37,996/-; and b. Disallowance on account of rental expensesamounting to Rs.1,06,30,187/-. 27. Being aggrieved by the order of the Assessing Officer, assessee filed an appeal before Ld. CIT(A) contesting the above disallowances. Ld. CIT(A) considering the submissions made

ACE URBAN DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. AO, NFAC

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

ITA 118/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 Sept 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.79, 118 & 284/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2016-17, 2018-19 & 2016-17) Ace Urban Developers Private Limited V. The Asst. Cit- Circle-2(1) Module No. A1, A2,A3 Vijayawada – 520002 Quadrant No. 4, 4Thfloor Andhra Pradesh Cyber Tower, Hitech City Madhapur B.O. Sheikpet, Hyderabad-500081, Telangana [Pan: Aanca4001H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Sk Gupta,Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasai Rath, Sr.Ar

Section 143(3)Section 263Section 68

section 14A on account of expenditure incurred in relation to exempted incomeamounting to Rs.2,02,37,996/-; and b. Disallowance on account of rental expensesamounting to Rs.1,06,30,187/-. 27. Being aggrieved by the order of the Assessing Officer, assessee filed an appeal before Ld. CIT(A) contesting the above disallowances. Ld. CIT(A) considering the submissions made

ACE URBAN DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. AO, VIJAYAWADA

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

ITA 79/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 Sept 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.79, 118 & 284/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2016-17, 2018-19 & 2016-17) Ace Urban Developers Private Limited V. The Asst. Cit- Circle-2(1) Module No. A1, A2,A3 Vijayawada – 520002 Quadrant No. 4, 4Thfloor Andhra Pradesh Cyber Tower, Hitech City Madhapur B.O. Sheikpet, Hyderabad-500081, Telangana [Pan: Aanca4001H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Sk Gupta,Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasai Rath, Sr.Ar

Section 143(3)Section 263Section 68

section 14A on account of expenditure incurred in relation to exempted incomeamounting to Rs.2,02,37,996/-; and b. Disallowance on account of rental expensesamounting to Rs.1,06,30,187/-. 27. Being aggrieved by the order of the Assessing Officer, assessee filed an appeal before Ld. CIT(A) contesting the above disallowances. Ld. CIT(A) considering the submissions made

PADMASREE STEELS PRIVATE LIMITED,RAVULAPALEM vs. DCIT, CIRCLE - 1, KAKINADA

In the result, appeal of the assessee is allowed

ITA 292/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.292/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2018-19) Vs. Dcit – Circle –1 Padmasree Steels Private Limited Rs No. 109 & 110 Devarapalli 3Rd Floor, Deepthi Towers Main Road Ravulapalem – 533238 Kakinada – 533001 Andhra Pradesh Andhra Pradesh [Pan:Aadcp2642P]

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 250

79,712/-, while computing the book profits u/s 115JB of the IT Act. 3. Ld. CIT(A) ought to have known that the computation of books profits for the purpose of section 115JB is governed by explanation 1 to section 115JB (2) andthe disallowance