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“Section 192(3)”

Section References (mined)Section 192Section 192(3)8 judgments

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15
Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act.\n4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act.\n8) The provisions of Section 192(3) of the Act read as under:\n\"The person responsible for making the payment referred to in sub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

ITA 2772/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Nov 2024AY 2013-14
Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility\nfor adjustment of TDS is permitted within the financial year, by\nmisinterpreting the provisions of Section 192(3) of the Act.\n4) The learned Commissioner of Income Tax (Appeals) erred in\ndisregarding the judgements of several High Courts and Tribunals\nrelied upon ... year. In fact,\nthe Appellant discharges the entire TDS liability within the due\ndate as prescribed by the Act.\n8) The provisions of Section 192(3) of the Act read as under:\n\"The person responsible for making the payment referred to in\nsub-section (1) or sub-section

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

liable to be charged although the facility for adjustment of TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon ... year. In fact, the Appellant discharges the entire TDS liability within the due date as prescribed by the Act. 8) The provisions of Section 192(3) of the Act read as under: "The person responsible for making the payment referred to in sub-section (1) or sub-section