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3 results for “TDS”+ Section 140Aclear

Sorted by relevance

Mumbai69Delhi60Hyderabad25Karnataka23Kolkata8Bangalore7Cochin5Chennai5Ahmedabad3Varanasi2Cuttack2Chandigarh2Pune2Raipur2Jaipur2SC2Telangana2Rajkot1

Key Topics

Section 244A14Section 1548Section 2504Section 143(3)4Section 143(1)3Section 115J3Section 1432Section 244A(1)2Addition to Income2

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR
Section 139Section 140ASection 143Section 143(1)Section 143(3)
Section 156
Section 199
Section 206C
Section 244A
Section 244A(1)

140A of the Act in terms of section 244A or not, was under consideration. Thus, no advantage can be derived by the learned counsel for the revenue from the aforesaid pronouncements." 10. Respectfully following the binding precedents, we therefore, direct the Assessing Officer to allow the claim of interest on self-assessment tax as made by the assessee in accordance

THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 126/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 147Section 154Section 234ASection 244ASection 244A(1)Section 250

section 244A by only considering part of the provision and failed to apply the correct provisions. The AO wrongly concluded that no interest is payable if the refund is less than 10% of the tax, but this rule only applies to certain refunds and not to the refund in this case. Based on these facts, the assessee requested

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 530/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2010-11

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)

Section 115Section 115JSection 143(1)Section 143(3)Section 154Section 244ASection 244A(1)(b)Section 250Section 61

TDS, TCS. Advance Tax or Self- Assessment Tax paid u/s 140A. 4. Proviso to Sec. 244A(1) as relied upon is not applicable to the facts of the case, which is in fact governed by the provisions of Sec. 244A(1)(h), being in any other case. The amount of Rs. 75,04,960/-as determined to be refundable