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1 - 10 of 14 (0.23 seconds)Section 37 in The Income Tax Act, 1961 [Entire Act]
Abc Bearing Ltd, Mumbai vs Addl Cit Rg 6(1), Mumbai on 11 January, 2017
DCIT Vs. ABC Bearing Ltd. (2017) 157 DTR 242 (Mum.) (Trib.)
Assessee having produced complete details of expenditure, adhoc
disallowance by AO at 25 per cent as reduced by CIT(A) to 10 per cent
on mere surmises without indicating any instance of non-business
expenditure could not be sustained.
M/S Pricewaterhouse Coopers Pvt. Ltd., ... vs Acit, Circle-2(2), Kolkata, Kolkata on 29 May, 2020
Pricewaterhouse Coopers Pvt. Ltd. Vs. ACIT (2020) 183 ITD 354 (Kol.)
(Trib.)
Where DRP/AO without rejecting books of account of assessee had
made adhoc disallowance on suspicion while there was no material
showing expenditure not for purpose of business, adhoc additions were
to be deleted.
The Code of Civil Procedure, 1908
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Section 36 in The Income Tax Act, 1961 [Entire Act]
Section 194N in The Income Tax Act, 1961 [Entire Act]
Shivganga Drillers P Ltd, Indore vs Cpc , Bengaluru on 17 May, 2022
5. Reliance is placed on the decision of Hon'ble ITAT, Indore Bench
in case of Shivganga Drillers (P) Ltd. Vs. CPC (2022) 195 ITD 555 where
it is held that if assessee company had offered to tax relevant income out
of which TDS was deducted in AY 2017-18, credit of TDS was to be
allowed during AY 2017-18 in accordance with mandate of section 199
5
ITA Nos.