order, various additions/disallowances were made.
The Assessing Officer disallowed a sum of Rs. 22,89,941/- on account of
commission payment claimed as deduction ... disposed of the said appeal. With respect to
ground relating to disallowance of commission payment, the
Commissioner (Appeals) followed his own order for assessment year
Jain are bogus and liable
to disallow to the extent it was disallowed by
assessing officer. The ld. CIT-DR for the revenue
submits that ... made 100%
disallowances, but the disallowances ranging from
3% to 5% of the impugned purchases. The relevant
observations made by the CIT (Appeals), Surat
challenge was to
the order dated 23rd March 2006 of the Commission deciding
the issue of ARR and RST of DISCOMS for the financial year ... passed by the
Commission. Now, the Commission itself is in appeal instead
of any party aggrieved. This issue of the Commission filing
appeals has already
challenge was to
the order dated 23rd March 2006 of the Commission deciding
the issue of ARR and RST of DISCOMS for the financial year ... passed by the
Commission. Now, the Commission itself is in appeal instead
of any party aggrieved. This issue of the Commission filing
appeals has already
deletion ordered by the
CIT(A) was to the extent of Rs.2,44,00,352/-. However, the CIT(A)
disallowed expenditure amounting ... that they were incurred on the capital account.
32. While disallowing the deduction, the CIT(A) has applied the parity
principle. In his order
assessed income factored in included two disallowances: i)
disallowance of deduction claimed by the respondent/assessee under Section
80IA / 80IB , amounting ... Appeals) [in short, "CIT(A)"]. The CIT(A), via order dated 08.04.2011,
deleted both the disallowances made by the AO.
10. The CIT
2013
AY 2010-11 dated 18.06.2015 is also on deletion of disallowance of
commission expenditure for non deduction of tax at source to foreign
agent ... order of Id CIT (A)
to that extent. We also confirm the finding of Id CIT (A) on deletion of
disallowance on balance amount
disallowance of entire purchases. The
assessing officer not provided cross
examination of the alleged hawala dealers.
The disallowances sustained by the Ld.
CIT ... disallowance of entire
bogus purchase and on first appeal before
CIT(A) the disallowances were maintained.
However, the Tribunal gave partial relief to
the assessee
disallowance of entire purchases. The
assessing officer not provided cross
examination of the alleged hawala dealers.
The disallowances sustained by the Ld.
CIT ... disallowance of entire
bogus purchase and on first appeal before
CIT(A) the disallowances were maintained.
However, the Tribunal gave partial relief to
the assessee
advances.
6. In the appeal, the CIT(A) gave a partial relief. The CIT(A)
sustained the disallowance of interest against certain advances ... CIT(A), made
the following observations:
"20. After hearing both the sides, we find the ld. CIT(A) sustained the
disallowance made
