assessment order and (ii) a disallowance of
Rs.1,74,315 under Section 40(a)(ia) of the Act; which were acted upon ... figure of unsecured loan and (ii) of Rs.1,74,315 under Section
40(a)(ia) of the Act ought to have made available
Commissioner of Income Tax (Appeals) has
deleted the disallowance of Rs.92,315/- u/s. 14A r.w. Rule 8D. The ld. AR
submitted that ... Revenue is directed against
deleting the addition of Rs.92,315/- u/s. 14A r.w. Rule 8D. It is an
undisputed fact that during
raised in this appeal is whether the
assessee is entitled to deduction u/s. 80P(2)(a)(i) of the
I.T.Act.
3. Briefly ... income at `Nil' after claiming
deduction amounting to Rs.61,00,315 u/s. 80P of the I.T.
2 ITA No.116/Coch
disallowance made by the
assessing officer amounting to Rs. 12,87,315/ -
under section ... Rules 1962. The appellant
prays that the disallowance of Rs. 12,87,315/ -
u/s 14 A of the Act may kindly be deleted
sustaining disallowance of Rs.3,39,772/- representing
expenditure disallowable by invoking section 14A read with rule
8 D of the Income ... 315/-
U/s 14 A of the Act Rs. 3,39,772/-
---------------------
Total income Rs. 3,07,00,156/-
2.1. Aggrieved by the additions made
hereinafter the 'Ld. CIT(A)'), dt.
18/01/2018, passed u/s 250 of the Income Tax Act, 1961 (hereinafter ... Assessing
Officer added the trade creditors amounting to Rs.11,87,315/- u/s 41(1) of the Act, for
the reason that the assessee
notice dated 28-03-11 to SEC under section 148 for initiating re-
assessment proceedings under section 147 of the Act for six AYs
from ... employees when such amount is remitted to SEC.since the
remittance of salaries are made to SEC on Qtrly basis, this
would mean that
liable to deduct tax under Section 194H .
ITA Nos. 3328 to 3332/Del./2015 & SA Nos.315 to 319/Del./2015 3
vii. That ... 3332/Del./2015 & SA Nos.315 to 319/Del./2015 8
the purview of the said section. In this context, it would be necessary
March Order passed under 5,87,16,315 7-11
2006 Sec. 143(3)
5 July 2007 Rectification order 5,87,16,315 ... section (3)
of this section or section 144 is made,--
(a) any tax or interest paid by the assessee under sub-
section (1) shall
have erred in disallowing the expenditure of INR 3,68,01,315 under
section 37(1) of the Act, on account consultancy charges paid ... section 40(a) (1 ) of the Act 8,6,1,72,048
Disallowance under section 37(1) of the Act 3,6,8,01,315
