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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 25. Both the parties were confronted with this position of law and the case

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 25. Both the parties were confronted with this position of law and the case

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 5 of 6 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund

VIPUL FORMS & GRAPHICS PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CPC,TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3091/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2014-15)

section 200, such statement shall be processed in the following manner, namely:— Vipul Forms & Graphics Pvt.Ltd. vs. DCIT, CPC, TDS

ORIGINS BUILD-TECH PVT. LTD.,AHMEDABAD vs. ACIT (CPC)-TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund

STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

STATE BANK OF INDIA (BHILAD BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit