M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

194C of the Income Tax Act is not applicable therefore the provisions of Section 40(a)(ia) of the income Tax Act are not attracted hence the addition was unwarranted and illegal. 6. That in any view of the matter addition of Rs. 2,45,832/- maintained by the Commissioner of Income Tax (Appeal) as per 11.2 of the order

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

194C of the Income Tax Act is not applicable therefore the provisions of Section 40(a)(ia) of the income Tax Act are not attracted hence the addition was unwarranted and illegal. 6. That in any view of the matter addition of Rs. 2,45,832/- maintained by the Commissioner of Income Tax (Appeal) as per 11.2 of the order

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

194C of the Income Tax Act is not applicable therefore the provisions of Section 40(a)(ia) of the income Tax Act are not attracted hence the addition was unwarranted and illegal. 6. That in any view of the matter addition of Rs. 2,45,832/- maintained by the Commissioner of Income Tax (Appeal) as per 11.2 of the order

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

194C of the Income Tax Act is not applicable therefore the provisions of Section 40(a)(ia) of the income Tax Act are not attracted hence the addition was unwarranted and illegal. 6. That in any view of the matter addition of Rs. 2,45,832/- maintained by the Commissioner of Income Tax (Appeal) as per 11.2 of the order

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

6 (Six) credits made in TDS certificate in respect of BSNL ED. Jodhpur. 2. The Ld. CIT(A) has erred in deleting the addition of Rs. 1,99,86,679/- on account of contractual receipt despite the fact that as per Rule 37BA the credit for TDS and paid to the Central Government shall be given for the assessment year

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

6 (Six) credits made in TDS certificate in respect of BSNL ED. Jodhpur. 2. The Ld. CIT(A) has erred in deleting the addition of Rs. 1,99,86,679/- on account of contractual receipt despite the fact that as per Rule 37BA the credit for TDS and paid to the Central Government shall be given for the assessment year