others disallowed
(9) Disallowance out of unsecured loans - Rs. 34,33,200/-
(10) Disallowance out of sundry creditors - Rs. 1,02,56,704/-
(11) Expenses ... before the Ld. CIT(A) against all the
additions and disallowances. The Ld. CIT(A) deleted all of them except sales
tax penalty.
5. Aggrieved
sustaining the
disallowance. Therefore, the AO is directed to delete the
disallowance of Rs.4,38,441/-. However, the disallowance ... Cheminvest Ltd vs CIT (2015) 378 ITR 33 Delhi
ii) CIT vs Willson Textile Industries Ltd (2009) 319 ITR 204
iii) CIT
disallowance
worked out was Rs.21.03 lacs and after adjustment of
disallowance already made by the company of Rs.4.00 lacs
further disallowance ... Media Ltd. v. Pr. CIT (2017) 399 ITR 576(Del);
• CIT v. Maruti Udyog Ltd. (2018) 407 ITR 159 (Del);
• CIT v. Taikisha Engineering India
CIT(A) has erred in
deleting disallowance of commission and incentive paid".
4. "On the facts and circumstances of the case ... learned CIT(A) has not been controverted. In view
of aforesaid, we fully agree with the decision of learned CIT(A) that no
disallowance
subsequent AYs 2004-05
to 2008-09, the Ld. CIT(A) deleted the disallowance as
no specific instance of diverting funds to sister concern ... assessee
is calculated on the basis of earlier year. Ld. CIT(Appeals) deleted
this disallowance for the reason that the assessee has not received
subsequent AYs 2004-05
to 2008-09, the Ld. CIT(A) deleted the disallowance as
no specific instance of diverting funds to sister concern ... assessee
is calculated on the basis of earlier year. Ld. CIT(Appeals) deleted
this disallowance for the reason that the assessee has not received
subsequent AYs 2004-05
to 2008-09, the Ld. CIT(A) deleted the disallowance as
no specific instance of diverting funds to sister concern ... assessee
is calculated on the basis of earlier year. Ld. CIT(Appeals) deleted
this disallowance for the reason that the assessee has not received
delete the impugned disallowance.
24. Apropos Ground No. 2: The Ld. AO disallowed commission expenses
of Rs. 1,10,000/- for want of documentary evidence ... details of
commission paid by him along with PAN and addresses of the recipients of
the impugned commission. Evidence produced before Ld. CIT(A) were
disallowance of Rs. 2,54,561/- under section
14A and disallowance of foreign commission of Rs. 2,31,97,600/-.
2.2 On appeal ... disallowed under
section 40(a)(i) of the Act.
10.1 The assessee challenged the impugned disallowance of commission
paid to the parties resident
Company. He,
therefore, made the impugned disallowance.
5.2 Before the Ld. CIT(A) the assessee reiterated the same contentions and
also submitted that ... CIT(A) in earlier years.
8.1 On appeal, the Ld. CIT(A) following the appellate order for the AY
2013-14 sustained the impugned disallowance
