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5 results for “TDS”+ Section 40A(7)clear

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Key Topics

Section 143(1)5Section 1544Section 1954Disallowance4Addition to Income4Section 903Section 93TDS3Deduction3Section 44A

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

7 | P a g e salaries) chargeable under the I.T. Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this Section may disentitle the payer to any allowance apart from prosecution under Section 276B. Thus, Section 195 imposes a statutory obligation on any person responsible for paying

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

In the result, the appeal of the assessee is allowed for statistical

2
Section 1472
Section 40A(3)2
ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

TDS was deducted of Rs. 2,82,020/- in USA. The assessee is resident in India. The assessee filed its return of income within time allowed u/s. 139(1) wherein, the global income was disclosed and due credit of tax paid in USA was also deducted in view of the provisions of section 90 of the Act. It was submitted

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

ITA 202/AGR/2024[2014-15]Status: DisposedITAT Agra24 Apr 2025AY 2014-15

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 250(6)Section 40

7,42,600/- were made to 14 individuals and payments were less than Rs.1,20,000/- which is the limit provided for TDS. Though no details against payment of water tank rent amounting to Rs. 2,10,400/- was furnished. M/S TOMAR & BROTHERS, 43-A, MOTIJHEEL COLONY, ETAWAH. Break up of JCB Rent, Tractor Rent, Roller &Poclane Rent

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

In the result, this appeal by the assessee stands partly allowed

ITA 386/AGR/2017[2008-09]Status: DisposedITAT Agra25 Jul 2023AY 2008-09

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2008-09]

Section 143(3)Section 144Section 147Section 148Section 40A(3)

TDS certificates, and two, the payments of Rs.15,48,900/-, which had been made through bearer cheques by the assessee which came within the ambit of section 40A(3) of the Act. Thereafter, assessment has been completed us 144/148 vide the impugned order dated 18.02.2015 determining the assessed income at Rs. 9,93,660/- as against the originally assessed income

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

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

ITA 182/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

For Appellant: Shri Naveen Garg, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR
Section 131Section 143(1)Section 143(2)Section 44ASection 80G

TDS was required to be deducted on the date of payment or credit whichever is earlier, but no tax was deducted when payments were made. Lastly, these persons did not appeared before the AO in response to summons issued under section 131 of the Act for personal appearance and even, the appellant had not produced those persons for examination