ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

10 Section 16 of the UPUPD Act prohibits use of any land or building in contravention of the plans. 11 Chapter VII deals in finance, accounts and audit of the authority as per the norms issued by the State Government. I may be allowed to read the whole chapter:- 12 Section 29 provides conferment of other powers on the authority

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

10) Parmanand Tiwari Vs. ITO [20151 54 taxinann.com 25 (Kolkata - Trib.) (Copy enclosed) Assessee partner was a Chartered Accountant and was earning on his profession under partnership firm - Partnership firm got dissolved and assessee became proprietor of said firm - Assessee contended that he had already included entire income of firm in his return of income and accordingly, credit for TDS

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

10. Hon’ble Supreme Court in GE India Technology Centre (supra) has explained the scope and ambit of section 195 of the Act. Hon’ble Apex Court has categorically held that the expression “any other sum chargeable under the provisions of the Act” in section 195 of the Act was elucidated and explained by holding that if payment is made

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

14,97,690/- U/s 271C of the Act without appreciating the facts of the case as also 4 I.T.A No. 205/Agra/2018 A.Y. 2012-13 I.T.A No. 203/Agra/2018 A.Y. 2012-13 I.T.A No. 204/Agra/2018 A.Y. 2013-14 I.T.A No. 205/Agra/2018 A.Y. 2012-13 without considering the interpretation by the Hon'ble Supreme Court in the case of ‘Hindustan Coca Cola Beverage

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

14,97,690/- U/s 271C of the Act without appreciating the facts of the case as also 4 I.T.A No. 205/Agra/2018 A.Y. 2012-13 I.T.A No. 203/Agra/2018 A.Y. 2012-13 I.T.A No. 204/Agra/2018 A.Y. 2013-14 I.T.A No. 205/Agra/2018 A.Y. 2012-13 without considering the interpretation by the Hon'ble Supreme Court in the case of ‘Hindustan Coca Cola Beverage

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON ENGINEER (E/M), MAHARAJPUR vs. ITO.,(TDS), GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

14 subjected to Tax Deduction at source, it had deducted tax at source from payments made liable for TDS and deposited the same amount to the credit of the Central Government. After remitting the amount of TDS to the credit of Central Government, the appellant did not file the statement in form. no. 24Q for first quarter of financial year

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

Bench: Shri A. D. Jain

10 11. Thus, in view of this background, the assessee cannot be considered as having done willful neglect for non-compliance of the TDS provisions. This is just a technical mistake and, accordingly, the assessee cannot be held to be an assessee in default and no penalty can be imposed. This is clear from the fact that the moment this

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

14 4 | P a g e of the Constitution of India, but whether the classification brought about by Section 40 (a) (i) of the Act defeats the object of the DTAA. 56. The argument of the Revenue also overlooks the fact that the condition under which deductibility is disallowed in respect of payments to non-residents, is plainly different from