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“Section 210(1)”

Section References (mined)Section 210Section 210(1)3 judgments

AJAY ALLOYS (P) LTD.,NEW DELHI vs. DCIT, CIRCLE- 2(1), NEW DELHI

In the result, appeal of the assessee is partly allowed as

ITA 5174/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Apr 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5174/Del/2018 िनधा"रणवष"/Assessment Year:2013-14 बनाम Ajay Alloy(S) (P) Ltd., Dcit C/O Babubhai & Co., 152, Vs. Circle-2(1), Office Complex, New Delhi. Jhandewalan Extn., Phase-1, New Delhi. Pan No.Aaeca9815E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 14ASection 194ASection 234ASection 40

said proviso”. …….. 12. Relevant to the case in hand, what is common to both the provisos to Section 40 (a)(ia) and Section 210(1) of the Act is that the as long as the payee/resident (which in this case is ALIP) has filed its return of income disclosing

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

whereas section 209 deals with computation of advance tax. Section 215 refers to interest payable by the Maharashtra Feeds P Ltd. assessee. Section 210(1) inter alia provides that every person who is liable to pay interest under Section 208, shall of his own accord pay, on each

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

whereas section 209 deals with computation of advance tax. Section 215 refers to interest payable by the Maharashtra Feeds P Ltd. assessee. Section 210(1) inter alia provides that every person who is liable to pay interest under Section 208, shall of his own accord pay, on each