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2015 (11) TMI 1630 - HC - Income TaxAd-hoc addition in respect of value of un-disposed scrap items as on the last date of the relevant previous year Disallwance of provision made at the end of the relevant year, on the basis of management’s best estimate Disallowance of deduction claimed under section 80IA in respect of profit derived from captive power generating unit Disallowance of additional depreciation claimed under section 32(iia) of the Act on computers installed at supervisory offices located in the compound of manufacturing plants located at Gurgaon and Dharuhera First insurance premium paid at the time of purchase of car constituted capital expenditure Disallowance of expenditure incurred towards maintenance of existing agricultural land held by the Appellant for purpose of putting up factory Disallowance of rental charges paid towards cars taken on lease, under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I TDS under section 194C of the Act from reimbursement of certain portion of advertisement expenses, incurred by the dealers on their own account TDS u/s 194B - disallowance of expenditure incurred towards distribution of motor vehicles to winners of game shows organized by TV channels, under section 40(a)(ia) TDS u/s 194I - Non tds on hire charges paid towards room provided to touring professionals from abroad TDS u/s 194C - exp on booking of banquet halls/space in hotels for convening meetings, covering charges paid for snacks/refreshment, under section 40(a)(ia) TDS u/s 194C - stitching charges paid at the time of purchase of uniforms for employees, on the ground that the contract with the vendor was in the nature of a contract for carrying out work / stitching, warranting deduction of tax at source Liability to deduct tax at source from the provision made for liabilities accrued at the end of the year Eligible for deduction under Section 35(1)(iv) - Assets used for the purposes of testing was scientific research TDS u/s 194C - purchase of flowers under Section 40(a)(ia) on the ground that the said payment was made for flower arrangement, to be subjected to TDS Disallowance in respect of payments made without tax deduction at source prior to the date of issue of certificate under Section 197 of the Act, on the ground that such certificate had no retrospective application Held that:- Learned counsel for the parties are permitted to file additional documents/papers which are part of the assessment record or were filed before the ITAT within eight weeks.
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