sheets
seized from premises of Sh. Harjeet Singh and brought to
tax u/s 69A of the Act.
Sr.No Particulars Amount
. (Rs.)
i) Page ... facts in upholding the
levy of interest of Rs.3,67,452/-u/s 234 of the Act and
interest
facts in deleting the
disallowance of Rs. 91,94,880/- u/s. 80-IB on account
of Self Cenvat Credit availment.
ii) On the facts ... facts in deleting the
disallowance of Rs. 1,16,78,452/- u/s. 80-IB on account
of Self Cenvat Credit Availment
learned assessing officer erred in charging interest of
Rs.32,58,48,452/- u/s 220(2) of the Act on the tax liability ... learned assessing officer erred in charging interest of
Rs.32,58,48,452/-
Section 143(3) and were allowed
after application of mind by him as such the same cannot be the
matter for reassessment under Section ... also declared book profit of Rs. 33,70,452/-
u/s 115JB. The case of the assessee was selected for scrutiny, notice
Assessee was asked to show cause about the disallowance u/s
14A of the Act, as it has not considered any expenditure as
disallowable. Assessee ... erred in deleting the disallowance of Rs. 11,11,02,452/- made u/s
14A on account of disproportionate interest paid on the borrowed funds
u/s 201(1) / 201(1A)
of the Income Tax Act, creating a tax liability of Rs.
1,41,51,561/- for purported default ... failed to deduct tax at source of Rs. 1,41,40,452/-
under section 201(1) and interest under section
under
section 194I of the Act; hence the Assessing Officer (TDS) was not justified in
raising demand under section under section ... source either under
section 194C or under section 194I of the Act. Hence, the disallowance of
18
ITA No.577 & 452 /Del/2023
Oravel
under
section 194I of the Act; hence the Assessing Officer (TDS) was not justified in
raising demand under section under section ... source either under
section 194C or under section 194I of the Act. Hence, the disallowance of
18
ITA No.577 & 452 /Del/2023
Oravel
under :
CIT v. Geo Tech Construction Corporation , 244 ITR 452 (Ker):
"Section 32 of the Act deals with depreciation. There is no requirement
that
erred in deleting the addition of Rs.23,85,452/-
made u/s 2(24)(x) of the Act being the late deposit of employees ... covered u/s
43B of the Act and is deemed income of the employer and is
covered
