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3 results for “TDS”+ Section 221clear

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Key Topics

Section 10(5)5Section 201(1)4Section 1954Section 93Section 2502Section 2012Deduction2TDS2Limitation/Time-bar2Disallowance

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

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

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

Section 195Section 250Section 40Section 9

221 of the I.T. Act. In addition, he would also be liable under Section 201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section 195(1) consists

THE REGIONAL MANAGER STATE BANK OF INDIA ,FARRUKHABAD vs. ITO (TDS) , ALIGARH

In the result, the appeal is dismissed

2
Addition to Income2
ITA 199/AGR/2022[2014-15]Status: Disposed
ITAT Agra
19 May 2025
AY 2014-15
Section 10(5)Section 192Section 201Section 201(1)Section 201(3)Section 250

TDS on this payment. All the same, LTC has to be\navailed by an employee within certain limitations, prescribed by the\nlaw. Firstly, the travel must be done from one designated place in\nIndia to another designated place within India. In other words, LTC is\nnot for a foreign travel. Secondly, LTC is given for the shortest route\nbetween these

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

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

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

TDS having been deducted during the year, the expenditure is allowable u/s 40(a). The disallowance is wholly illegal. The same may kindly be directed to be deleted. (12) Pause Ld.CIT (Appeal) has erred in law and on facts in confirming the addition Rs 46, 78, 719/- in respect of non inclusion of other receipt under infrastructure fund. The Ld.CIT