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3 results for “disallowance”+ Section 197Aclear

Sorted by relevance

Delhi39Bangalore15Mumbai10Cochin8Kolkata8Hyderabad6Chennai6Cuttack6Jaipur4Jodhpur3Nagpur3Ahmedabad3Pune2Chandigarh1Surat1Lucknow1Amritsar1

Key Topics

Section 4012Section 194C6Section 197A5Deduction3Disallowance3TDS2

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

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

disallowance under section 40(a)(ia) is not permissible as necessary information from the contractors for non- deduction were obtained and as a sequel thereto return in the prescribed form was filed before the prescribed authority albeit late. We find that identical issue came up for adjudication in ITO vs. M/s. Globe Cargo Services in ITA No.434/RJT/2011, order dated

SHRI HARIBHAI P. UTTAMCHANDANI,,BARODA vs. THE INCOME TAX OFFICER, WARD-5(2),, BARODA

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

ITA 2656/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad17 Nov 2017AY 2011-12

Bench: Shri N.K. Billaiya & Shri S. S. Godara)

For Appellant: Shri M.J. Shah, A.RFor Respondent: Smt. Prajna Paramita, Sr. D.R
Section 197ASection 40

Section 197A of the Act has been admittedly satisfied in this case. We are therefore of the view that the rejection of Form No. 15G/15H filed by the assessee in the case in hand for the reason that the persons furnishing Form No. 15G/15H have given the same to the assessee after the close of the financial year cannot