“Section 194(1)”

Section References (mined)Section 194Section 194(1)10 judgments

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

amounts can be accepted by the authorised officers. The intention of uploading the excess weight is apparent from a bare reading of the Section 194(1). The liability to pay charge for uploading of the excess load is fixed on one who drives a vehicle or causes a motor vehicle

DCIT-3(2)(1), AAYKAR BHAWAN vs. MARSHALL PRODUCE BROKERS COMPANY PVT LTD, NARIMAN POINT

The appeal of the Revenue is dismissed

ITA 5092/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL

MARSHALL PRODUCE BROKERS COMPANY PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(2)(1), MUMBAI

The appeal of the Revenue is dismissed

ITA 4918/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL

MARSHALL PRODUCE BROKERS COMPANY PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(2)(1), MUMBAI

The appeal of the Revenue is dismissed

ITA 4917/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Jan 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Harsh Kothari

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL

KAMAT HOTELS (INDIA) LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 913/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Nov 2024AY 2017-18

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

Profit and Loss Account as ‘Revenue from Operations’. It has not been disputed by the Revenue that chart showing details of TDS under Section 194(1)(b) of the Act and details of rent earned by the Appellant as per Form 26AS and rent offered by the Appellant

KAMAT HOTELS (INDIA) LIMITED,VILE PARLE MUMBAI vs. ACIT, MUMBAI MAHARASHTRA

ITA 894/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Nov 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

INCOME TAX OFFICER WARD- 2(1)(3), MUMBAI vs. KAMAT HOTELS INDIA LIMITED, MUMBAI

ITA 1483/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Nov 2024AY 2017-18

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

LOKHANDWALA INFRASTRUCTURE P.LTD,MUMBAI vs. ACIT CC 46, MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 310/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 310/Mum/2014 (ननधधारणवर्ा / Assessment Year: 2008-09) Acit Cen. Cir.– 46, M/S Lokhandwala Aayakar Bhavan, M. K. Infrastructurepvt. Ltd. बनाम/ 72, Gandhi Nagar, Road, Mumbai-400020 Dainik Shivner Road, Vs. Worli, Mumbai-400 018

For Appellant: Shri Vijay Mehta & ShriFor Respondent: Smt. Shailja Rai, Ld. DR

Section 132(1)Section 139(1)Section 153A

earlier appeal which has been reversed by the Tribunal holding that assessee was not required to deduct TDS u/s 194C, albeit provision of section 194(1) was applicable, because assessee had made payment for various Mandals for putting it banner at the site provided which are in the nature

DCIT(TDS), CIRCLE_1(2),, MUMBAI vs. M/S. FUTURE ENTERPRISES LTD., MUMBAI

The appeal of the revenue stand dismissed

ITA 1703/MUM/2020[DCIT(TDS), CIRCLE-1(2), MUMBAI]Status: DisposedITAT Mumbai31 Jan 2022

Bench: Shri Amarjit Singh () & Shri Amarjit Singh () Dcit (Tds), Circle-1(2) M/S Future 8Th Floor, R. No. 813, Vs. Enterprises Limited (Earlier Known As Future Smt. K.G. Mittal Retail India Pvt. Ltd.) Ayurvedic Hospital Bldg Ground Floor, Charni Road W), Knowledge House, Off Mumbai – 400002 Jogeshwari Vikhroli Link Road, Shyam Nagar, Jogeshwari East, Mumbai 400 060

For Appellant: Shri Dinkle HariyaFor Respondent: Shri Achal Sharma

Section 194Section 194(1)Section 194CSection 194ISection 201Section 201(1)Section 201(3)

1 ITA No.1703/Mum/2020 A.Y. 2011-12 DCIT(TDS), Circle-1(2) Vs. M/s Future Enterprises Ltd. IN THE INCOME TAX

NEETU JUNEJA,PANIPAT vs. ITO, WARD-3, PANIPAT

In the result, the appeal of the assessee is partly

ITA 6547/DEL/2018[2012-13]Status: DisposedITAT Delhi28 May 2021AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble, Judicial Membe [Assessment Year: 2012-13]

Section 194Section 40a

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC-1’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT