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7 results for “TDS”+ Section 260Aclear

Sorted by relevance

Delhi248 Karnataka155 Mumbai130 Bangalore60 Chennai34 Kolkata33 Calcutta27 Telangana18 Jaipur15 Indore9 Ahmedabad7 Nagpur6 Chandigarh5 Hyderabad4 Kerala4 SC4 Pune4 Lucknow3 Orissa2 Cochin2 J&K2 Varanasi1 Amritsar1 Cuttack1 Gauhati1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 201(1)9 Section 194H6 TDS5 Section 1474 Section 271(1)(c)4 Section 260A3 Section 133A3 Deduction3 Survey u/s 133A3 Section 143(3)

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 142/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad23 May 2022AY 2012-13

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

For Appellant: Shri James KurianFor Respondent: 04/05/2022

Section 133ASection 194HSection 201(1)Section 260A

TDS), Ahmedabad under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") are arising

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

2

Transfer Pricing2

In the result, the appeal filed by the Revenue is dismissed

ITA 143/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad23 May 2022AY 2013-14

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

For Appellant: Shri James KurianFor Respondent: 04/05/2022

Section 133ASection 194HSection 201(1)Section 260A

TDS), Ahmedabad under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") are arising

JT. CIT(OSD), TDS-CIRCLE,, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 141/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad23 May 2022AY 2011-12

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

For Appellant: Shri James KurianFor Respondent: 04/05/2022

Section 133ASection 194HSection 201(1)Section 260A

TDS), Ahmedabad under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") are arising

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

260A of the Act before the High Court. 29. The Hon’ble High Court decision in the case of UED (supra) being rendered in the facts of the case, it cannot be said to be laying down any proposition of law. And therefore no benefit whatsoever can be derived by the assessee from the said decision. In view

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

260A of the Act before the High Court. 29. The Hon’ble High Court decision in the case of UED (supra) being rendered in the facts of the case, it cannot be said to be laying down any proposition of law. And therefore no benefit whatsoever can be derived by the assessee from the said decision. In view

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 87/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R

Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 85/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R

Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case