“Section 194(7)”

Section References (mined)Section 194Section 194(7)3 judgments

Judgments citing Section 194(7)

Bijay Kumar Saraf, Daldali Bazar, Muzaffarpur vs. Dc/Ac Circle 1, Muzffarpur, It-Office, Police Line, Sikanderpur Muzzaffarpur

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

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

payment of freight of Rs 54,59,700/- with the details of the PAN and name of the transporter as per section 194(7) of the act to whom the details appellant had made the payment of above Rs 1 Lakhs during the year under consideration as per section 194C

ITO Ward-1(1) Nagpur, Nagpur vs. Ashwami Sales and Marketing Pvt.Ltd, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

Sales and Marketing Pvt. Ltd. ITA no.294/Nag./2023 amendment in section 194C (7) was made by Finance Act, 2015 and the provision of section 194(7) was applicable in the case of assessee for A.Y. 2013-14. 3. Any other grounds which may be raised at the time of hearing

Litecon Industries Pvt. Ltd., Surat vs. Principal Commissioner of Income Tax - 1, Surat

In the result, appeal of the assessee is allowed

ITA 220/SRT/2023[2018-19]Status: DisposedITAT Surat11 Dec 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.220/Srt/2023 ("नधा"रण वष" / Assessment Year: (2018-19) (Physical Court Hearing) Litecon Industries Pvt. Ltd. Principal Commissioner Of Income Tax-1, Surat, 1, 123, 1St Floor, Aaykar Block No.255, Navi Pardi, B/H Vs. Kamrej Sugar, Joy N Joy Road, Bhavan, Majura Gate, Surat-395002 Kamrej, Surat-394150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcl 8007 A अपीलाथ"/ Appellant ""थ" / Respondent

Section 142(1)Section 143(3)Section 194(7)Section 263Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर