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3 results for “TDS”+ Section 234E(1)clear

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Key Topics

Section 234E9Section 194I4Section 683Section 143(3)2Penalty2TDS2

HARISH S DASANI,MUMBAI, ANDHERI(E) vs. TDS, CPC, AAYKAR BHAVAN, SECTOR- THREE

In the result, the appeal of the assessee is dismissed, with the above observation

ITA 1036/AHD/2023[AY 2021-22 (FY 2020-21)]Status: DisposedITAT Ahmedabad20 May 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Ankit Jain, Sr. DR
Section 200(3)Section 234ESection 250

TDS Mumbai-400093 [PAN No.AAYPD0032F] (Appellant) .. (Respondent) Appellant by : Shri P.D. Shah, A.R. Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing 02.05.2024 Date of Pronouncement 20.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short

AMBANI BUILDERS PRIVATE LTD.,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 304/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 37(1)Section 68Section 69A

section 68 A. Credit worthiness of the person B. identity of the person and C. bonafide ness of the transaction is established. B REGARDING SECOND ADDITION ON ACCOUNT OF DISALLOWANCE OF INTEREST AMOUNTING TO Rs.64,68,238/- Your honour sir, the advances was given to the different persons with out interest as rightly observed by the Id. Assessing officer

CHIMANLAL KATHIRIYA,AHMEDABAD vs. ACIT - CPC - TDS WARD , AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 388/AHD/2024[2022-2023]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2022-2023

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 388/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2022-23)

For Appellant: Shri Manish Bhagat, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 194Section 194ISection 234E

1. The Learned NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI has erred in confirming penalty u/s 234E of for late fling of TDS form No. 26QB without fact of the case since we had purchased the Agriculture Land which is outside the purview of provision of section