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17 results for “TDS”+ Section 153Bclear

Sorted by relevance

Mumbai69Cochin61Hyderabad52Chennai44Delhi31Bangalore31Jaipur23Ahmedabad17Karnataka13Patna9Guwahati7Nagpur6Dehradun5Lucknow5Chandigarh4Pune3Surat3Visakhapatnam3Cuttack1

Key Topics

Section 143(3)38Section 153A31Disallowance17Addition to Income16Section 1454Section 132(1)3Section 403Deduction3Section 1322Section 69C

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 710/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2009-10
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 144CSection 14ASection 153Section 154Section 195Section 234CSection 244ASection 254Section 271(1)(c)

TDS was made by the Appellant u/s. 195 of the IT. Act. (c) Without prejudice and in the alternative, the learned Assessing Officer erred in not allowing further deduction under Chapter VIA (out of total deduction determined earlier at Rs.152,38,78,465/-) from the income added by way of the aforesaid disallowance u/s. 40(a)(i), which formed part

2
Section 36(1)(va)2
Search & Seizure2

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

153B(1)(b) of the Act. 2. For issue-wise adjudication, we take first the appeal of the Revenue in IT(SS)A.No.27/Ahd/2021 for Asst. Year 2006-07. 3. IT(SS)A.No.27/Ahd/2021 : (Revenue’s appeal for A.Y. 2006-07 Ground No.1 : Whether the Ld. CIT(A) has erred in deleting the disallowance of depreciation on goodwill of Rs.2

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

ITA 2036/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

ITA 2353/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

ITA 2815/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

ITA 1528/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

ITA 796/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

ITA 797/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 1749/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 1747/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 1748/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 1746/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 2603/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

ITA 2604/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

ITA 3269/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

ITA 576/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

153B(1)(b) of Ground the Act which is passed in violations of provisions of the Act and 1 against the scheme of assessment related to search cases. The learned CIT(A) has erred in law and on facts of the case in 2 Assessee confirming the additions made by learned Assessing Officer Ground without any incriminating material found during

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

ITA 569/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

153B(1)(b) of Ground the Act which is passed in violations of provisions of the Act and 1 against the scheme of assessment related to search cases. The learned CIT(A) has erred in law and on facts of the case in 2 Assessee confirming the additions made by learned Assessing Officer Ground without any incriminating material found during