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3 results for “TDS”+ Section 197A(2)clear

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Nagpur92Chennai92Delhi59Pune30Karnataka26Bangalore25Kolkata22Mumbai15Cochin14Jaipur8Hyderabad7Cuttack6Panaji6Jodhpur4Ahmedabad3Agra2Lucknow2Chandigarh1Amritsar1Surat1Visakhapatnam1

Key Topics

Section 408Section 194C6Deduction3TDS3Section 206A2Section 197A2Disallowance2

EAGLE STEEL INDUSTRIES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

ITA 2871/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2018AY 2012-13

Bench: Shri P. K. Kedia & Shri Mahavir Prasad)

For Appellant: NoneFor Respondent: Shri James Kurian, Sr. D.R
Section 194CSection 194C(6)Section 194C(7)Section 197Section 197ASection 40

197A(1F). 7. List of section codes is as under: It was also stated by the assessee that the details of non deduction of tax had been revised by the assessee in the TDS return during the current F.Y. i.e. 2014-15. However, it is undistributed that assessee neither deducted tax as per the provisions of section 194C

JYOTI LIMITED,,VADODARA vs. DCIT,(INTERNATIONAL TAXATION), , BARODA

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

ITA 666/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad22 Mar 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

For Appellant: ShriManish Shah, ARFor Respondent: ShriR. K. Makwana, SR. DR
Section 201Section 206A

197A shall be valid unless the person furnishes his Permanent Account Number in such declaration. (3) In case any declaration becomes invalid under sub-section (2), the deductor shall deduct the tax at source in accordance with the provisions of sub-section (1). Jyoti Limited vs. DCIT Asst.Year –2014-15 (4) No certificate under section 197 shall be granted unless

GLOBAL FABRICS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2959/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad02 May 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13

For Appellant: Shri Bhadresh Gandhakwala, A.RFor Respondent: Shri Saurabh Singh, Sr. D.R
Section 143(3)Section 194CSection 40

2 of 4 4. Aggrieved, assessee preferred appeal before the CIT(A) and submitted that the assessee had filed prescribed Form No.26Q with the prescribed authority as contemplated under Rule 31A of the Income Tax Rules 1962 read with Section 194C of the Income Tax Act 1961. It was contended that in view of the fact that the prescribed information