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16 results for “TDS”+ Section 194Jclear

Sorted by relevance

Delhi279 Mumbai272 Bangalore205 Chennai81 Kolkata48 Jaipur26 Hyderabad24 Ahmedabad16 Indore14 Pune11 Panaji10 Chandigarh10 Patna8 Jabalpur7 Surat7 Cochin7 Dehradun6 Bombay6 Cuttack5 Rajkot5 Agra4 Jodhpur4 Lucknow4 Raipur4 SC3 Nagpur2 Visakhapatnam2 Ranchi1 Amritsar1

Key Topics

Section 271C28 Section 272A(2)(g)20 TDS13 Section 26311 Section 201(1)11 Section 194J9 Section 143(3)8 Section 194I8 Section 2017 Survey u/s 133A

AAKASH PURSHOTTAMBHAI VAGHELA,VADODARA vs. THE ITO, TDS-1, VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 1064/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 194ISection 194JSection 201(1)

TDS @ 10% under Section 194J of the Act but no TDS was made by the assessee. 2.1 On the basis

SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

ITA 822/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad

7

Addition to Income6

07 Feb 2025

AY 2018-19

For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Shri V. Nandakumar, CIT-DR

Section 143(3)Section 194Section 194JSection 263

TDS on a sum\nof Rs.22,02,000/- under section 194J of the Act, which was noted\nby the ld.Pr.CIT

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

BOSCH REXROTH (INDIA) PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

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

ITA 448/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R

Section 145ASection 40

194J and 194C of the Income Tax Act. 8. Ld. Assessing Officer observed that the payments included amounts such as Rs. 1,00,000 and Rs. 14,21,424 for which the Assessee did not deduct TDS as mandated by the law. The AO highlighted that the Assessee failed to deduct the appropriate TDS on payments made under Section

HAGGLUNDS DRIVES (INDIA) PVT. LTD. ( NOW MERGED IN BOSCH REXROTH (INDIA) LTD.),,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 931/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R

Section 145ASection 40

194J and 194C of the Income Tax Act. 8. Ld. Assessing Officer observed that the payments included amounts such as Rs. 1,00,000 and Rs. 14,21,424 for which the Assessee did not deduct TDS as mandated by the law. The AO highlighted that the Assessee failed to deduct the appropriate TDS on payments made under Section

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1074/AHD/2017[2015-16]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2015-16

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R

Section 194JSection 201Section 201(1)

Section 194J and 194C of the Act. Therefore, we do not find any ambiguity in the order passed by the learned CIT(A). In our considered opinion, learned CIT(A) has passed a detailed and reasoned order and same does not required any interference at our end. 9. Learned AR cited a judgment in case of Arihant Charitable Trust

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1072/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R

Section 194JSection 201Section 201(1)

Section 194J and 194C of the Act. Therefore, we do not find any ambiguity in the order passed by the learned CIT(A). In our considered opinion, learned CIT(A) has passed a detailed and reasoned order and same does not required any interference at our end. 9. Learned AR cited a judgment in case of Arihant Charitable Trust

GUJARAT SICKLE ANEMIA CONTROL SOCIETY,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee for A

ITA 1073/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Apr 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Rupesh R. Shah, A.R

Section 194JSection 201Section 201(1)

Section 194J and 194C of the Act. Therefore, we do not find any ambiguity in the order passed by the learned CIT(A). In our considered opinion, learned CIT(A) has passed a detailed and reasoned order and same does not required any interference at our end. 9. Learned AR cited a judgment in case of Arihant Charitable Trust

EYLEX FILMS PRIVATE LIMITED,RANCHI vs. DCIT, CIRCLE2(1)(1), AHMEDABAD

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

ITA 246/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Arvind Kumar, CIT DR

Section 143(2)Section 144Section 194JSection 250Section 36(1)(va)Section 68

TDS under Section 194J of the Act. In line with earlier assessment orders, 30% of these expenses, amounting to ₹2,25,17,404/- were

HBC LIFESCIENCES PRIVATE LIMITED,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 328/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2018-19

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 328/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2018-19) िनधा"रण वष" Hbc Lifesciences Private Principal Commissioner बनाम बनाम/ बनाम बनाम Limited Of Income Tax-3 Vs. B-218, Mayur House, Ahmedabad G.I.D.C., Electronic Estate Sector-25, Gandhinagar, Gujarat, 382016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacch1407M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant By : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 20/06/2024 Date Of Hearing Date Of Pronouncement 05/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax-3, Ahmedabad, (In Short The ‘Pcit’) Dated 25.03.2023 In Exercise Of The Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act” In Short], For The Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Return Of Income For A.Y. 2018-19 Was Filed By The Assessee On 30.10.2018 Declaring

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR

Section 143(3)Section 263Section 37Section 37(1)

TDS under Section 194J of the Act was also deducted thereon, wherever applicable. This payment being in the nature of professional

M/S. SAKARLAL BALABHAI & COMPANY LTD,MUMBAI vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1713/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2012-13 M/S. Sakarlal Balabhai & Co. Ltd., Income Tax Officer, 1001/6, 10Th Floor, Ankush Apartment, Vs Ward 4(1)(1), 10Th Khetwadi Lane, Grant Road, Ahmedabad Mumbai-400004 Pan : Aadcs 0862 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bimlendu Bhusan, Ar Revenue By : Shri V.K. Mangla, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 07/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short]” Dated 20.09.2019 & The Grounds Raised By The Assessee Therein Read As Under:- “1. Learned Cit(A) Has Neither Discussed Anything Related To The Disallowance Made By The Ld. Assessing Officer Nor Considered Any Grounds Related To That Raised By The Us For Which Actually Appeal Has Been Filed By The Appellant. 2. The Learned Cit(A) Has Claimed That The Appellant Is Involved In Only Investment Activity & Does Not Have Any Business Activity & We Do Not Agree With It.”

For Appellant: Shri Bimlendu Bhusan, ARFor Respondent: Shri V.K. Mangla, Sr. DR

Section 115JSection 143(2)Section 143(3)Section 40

TDS. Hence, to that extent application of section 40(a)(ia) has no play. Disallowance u/s 40(a)(ia) in so far as is oncerned is not justified. Hence, to that extent, we direct the Assessing Officer to delete the disallowance and allow the claim of the assessee. Hence, ground no.3 is partly allowed only to the extent of reimbursement

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

In the result the appeal filed by assessee is partly allowed for statistical purposes

ITA 1590/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, SR-DR

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14ASection 194HSection 194J

194J and commission/brokerage of Rs. 45,17,539/- under section 194H during the financial year 2010–11 relevant to A.Y. 2011– 12, aggregating to Rs. 50,46,979/-. IRM Pvt. Ltd. vs. DCIT A.Y 2011-12 3 (ii) That cash expenditure exceeding Rs. 10,00,000/- in a single month was recorded in the NMS data. (iii) That information

C. D. INTEGRATED SERVICES LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-1(3) PRESENT JURISDICTION THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1549/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 133(6)Section 143(3)Section 194J

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 1549/Ahd/2024 A.Y. 2016-17 Page No 2 C.D. Integrated Services Ltd. vs. DCIT 2. The registry has noted that there is a delay of 382 days in filing the above appeal. The assessee filed its Account