erred
in upholding the disallowances made by Ld. AO u/s 43CA of the Act amounting
to Rs. 3,26,342/- without considering the submissions ... assessee's appeal, pertains to the disallowance
made under section 43CA of the Act.
29. We have considered the submissions of both sides
Horizon Projects Private Limited (Now ... vs Assistant Commissioner Of Income Tax, ... on 20 April, 2026
Horizon Projects Private Limited (Now ... vs Assistant Commissioner Of Income Tax, ... on 20 April, 2026
Dy Commissioner Of Income Tax, Mumbai vs Horizon Projects Private Limited , ... on 20 April, 2026
confirming the
addition/disallowance of Rs. 2,05,97,289/- under section 43CA of the
Income Tax Act, 1961.
2
ITA No.7695 and 7875 ... loss
amount to Rs. 1,17,26,785/-and disallowance u/s 43CA amount to
Rs. 2,05,97,289/-, disallowance u/s 14A amount
confirming the
addition/disallowance of Rs. 2,05,97,289/- under section 43CA of the
Income Tax Act, 1961.
2
ITA No.7695 and 7875 ... loss
amount to Rs. 1,17,26,785/-and disallowance u/s 43CA amount to
Rs. 2,05,97,289/-, disallowance u/s 14A amount
assessee has not computed
income on TDRs under the provisions of section 43CA of the
2
ITA No. 279/NAG/2025
(Khare and Tarkunde
Infrastructure ... assessee. In response thereto, assessee stated
that provisions of section 43CA are not applicable in the case
of transfer of any intangible assets like
Addition made under section 43CA [Rs.63,37,500/
1. On the facts and in the circumstances of the case and in law, the Commissioner ... made by the Assessing
Officer
er under the provisions of section 43CA of the Act.
2. On the facts and in the circumstances
account of estimated income Rs.
2,40,000/-
iii. Addition under section 43CA Rs. 13,23,600/-.
16. Aggrieved by the assessment order, the assessee ... therefore
confirmed the addition of Rs.13,23,600/- made under section
43CA .
18. Aggrieved by the order of CIT(A), the assessee
facts in making addition of Rs.
57,23,142/- U/s. 43CA of the Income Tax Act, 1961 and the Ld. CIT(A) erred ... well as in facts in not accepting that the
provisions of Section 43CA of the Income Tax Act, 1961 are not applicable
Page
