“Section 203(1)”

Section References (mined)Section 203Section 203(1)3 judgments

INDO PACIFIC FINLEASE LTD,CHANDIGARH vs. PCIT- CHANDIGARH 1, CHANDIGARH

In the result, both the appeals are filed by the\nassessee are allowed

ITA 449/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Apr 2025AY 2015-16

For Appellant: \nSh. Ashok Goel, C.AFor Respondent: \nSh.Rohit Sharma, CIT-D.R

Section 147Section 148Section 203(1)Section 263

r.w.s 144B dated 26.03.2022 in the proceeding u/s 263 of the IT Act on the basis that explanation 2(a) to Section 203(1) supersede all other legal consideration. no appeal against said order filed and any other statutory instrument or medium not undertaken and no objection raised earlier

INDO PACIFIC FINLEASE LTD,CHANDIGARH vs. PCIT CHANDIGARH 1, CHANDIGARH

In the result, both the appeals are filed by the\nassessee are allowed

ITA 448/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh16 Apr 2025AY 2014-15

For Appellant: \nSh. Ashok Goel, C.AFor Respondent: \nSh.Rohit Sharma, CIT-D.R

Section 147Section 148Section 203(1)Section 263

nu/s 147 r.w.s 144B dated 26.03.2022 in the proceeding\nu/s 263 of the IT Act on the basis that explanation 2(a)\nto Section 203(1) supersede all other legal\nconsideration. no appeal against said order filed and\nany other statutory instrument or medium not\nundertaken and no objection raised ... nu/s 147 r.w.s 144B dated 26.03.2022 in the proceeding\nu/s 263 of the IT Act on the basis that explanation 2(a)\nto Section 203(1) supersede all other legal\nconsideration. no appeal against said order filed and\nany other statutory instrument or medium not\nundertaken and no objection raised

ACIT, CIRCLE-76(1), NEW DELHI vs. TV 18 BROADCAST LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 2208/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Nov 2021AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Acit Vs. Tv 18 Broadcast Ltd., Circle – 76(1) 414,1St Floor, Empire New Delhi Complex, Lower Parel Mumbai, Murtijapur, Maharashtra – 110 001 Pan : Aaccg 3666 M (Appellant) (Respondent) Assessee By Shri Ved Jain, C.A. Revenue By Shri Jagdish Singh, Sr. D.R. Date Of Hearing: 07.10.2021 Date Of Pronouncement: 11.11.2021 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 271CSection 40

account income tax was deducted at source is a pre requisite condition so as to make the provision chapter XVII-B workable. Further section 203(1) lays down that for all deductions at source, the tax deductor has to furnish a certificate to the person to whose account such credit