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2 results for “TDS”+ Section 194Qclear

Sorted by relevance

Jodhpur22Delhi19Chandigarh12Mumbai7Visakhapatnam6Jaipur5Bangalore3Ahmedabad2Kolkata2Lucknow2Hyderabad1Chennai1Pune1Rajkot1Dehradun1

Key Topics

Section 194Q5Section 143(1)3Section 1992TDS2

JIVANBHAI SOMABHAI PATEL,UNJHA vs. THE ITO, WARD-1, PATAN

The appeal of the assessee is dismissed

ITA 2196/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri P F Jain, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R
Section 143(1)Section 194QSection 199

TDS credit under Section 194Q as non- allowance of the said TDS credit resulted into unjust enrichment and deprive the assessee

PREMILABEN HASMUKHBHAI PATEL,UNJHA vs. THE DCIT, CPC, BENGALURU PRESENT JURISDICTION THE ITO, WARD-1, PATAN

In the result, the appeal of the assessee is allowed

ITA 237/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23

Bench: Dr. Brr Kumarasstt.Year : 2022-23 Premilaben Hasmukhbhai Patel Dcit, Cpc Prp. Pramukh Enterprise Vs Bangalore At Present: 21, Ambica Society Ito, Ward-1, Patan. Opp: Umiya Mata Mandir Unjha 384 170 Pan : Cpdpp 4066 F (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Ravindra, SR.DR
Section 139(9)Section 143(1)Section 194QSection 199(1)Section 250Section 292B

TDS under section 194Q of the Act on the actual sale amount. After accounting for expenses and other business transactions