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15 results for “TDS”+ Section 41clear

Sorted by relevance

Delhi2,087Mumbai1,866Bangalore990Chennai552Kolkata369Hyderabad258Ahmedabad238Indore198Chandigarh174Jaipur166Karnataka156Raipur152Cochin151Pune116Surat70Visakhapatnam64Lucknow64Cuttack46Rajkot45Dehradun42Ranchi40Nagpur35Jabalpur30Amritsar25Guwahati24Agra22Patna21Jodhpur17Telangana15Allahabad15Panaji10SC9Varanasi8Kerala6Calcutta2Uttarakhand2Himachal Pradesh1Bombay1Punjab & Haryana1Rajasthan1

Key Topics

Section 253(3)15Section 153A12Section 143(3)12Addition to Income12Section 13210Undisclosed Income10Section 271(1)(c)7Section 145(3)4Disallowance4Section 147

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

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

3
Section 1543
TDS3

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

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

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

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

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

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

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C

TDS provisions u/s 194C of the 1961 Act. Now, it was the turn of Revenue to be aggrieved by appellate order passed by ld. CIT(A) deleting both the additions on merits as were made by the AO in the reassessment order, wherein Revenue has come in second appeal before tribunal agitating deletion of both the additions

LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, the appeal of the assessee is allowed

ITA 143/ALLD/2019[2008-09]Status: DisposedITAT Allahabad12 Apr 2021AY 2008-09

Bench: Shri Vijay Pal Rao

Section 142(2)Section 271(1)(c)Section 274

section 271(1B) the Assessing Officer is required to record the satisfaction that the penalty proceedings are separately initiated. Thus at the time of recording the satisfaction it is not required on the part of the Assessing Officer to specify any charge. He has further contended that it is a clear case of failure on the part of the assessee

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years 2006- 07 , 2008-09, 2009-10 and 2011-12 has been enclosed from Page No. 03-34 for your perusal.” A.Ys.2012-13 & 2013-14 12.2 The ld. CIT(A) was pleased to dismiss the appeal filed by the assessee vide appellate order

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years 2006- 07 , 2008-09, 2009-10 and 2011-12 has been enclosed from Page No. 03-34 for your perusal.” A.Ys.2012-13 & 2013-14 12.2 The ld. CIT(A) was pleased to dismiss the appeal filed by the assessee vide appellate order

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years 2006- 07 , 2008-09, 2009-10 and 2011-12 has been enclosed from Page No. 03-34 for your perusal.” A.Ys.2012-13 & 2013-14 12.2 The ld. CIT(A) was pleased to dismiss the appeal filed by the assessee vide appellate order

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

41 against which said Mr. Hulas Sharma of M/s Sudama Singh & Sons asked for receipt of Rs. 1 Lac, was disbelieved by AO and also by learned CIT(A) who was pleased to confirm the addition to income of the assessee. Before us, similar contentions were made as were made earlier by assessee before learned

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

41 against which said Mr. Hulas Sharma of M/s Sudama Singh & Sons asked for receipt of Rs. 1 Lac, was disbelieved by AO and also by learned CIT(A) who was pleased to confirm the addition to income of the assessee. Before us, similar contentions were made as were made earlier by assessee before learned

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

41 against which said Mr. Hulas Sharma of M/s Sudama Singh & Sons asked for receipt of Rs. 1 Lac, was disbelieved by AO and also by learned CIT(A) who was pleased to confirm the addition to income of the assessee. Before us, similar contentions were made as were made earlier by assessee before learned

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

41 against which said Mr. Hulas Sharma of M/s Sudama Singh & Sons asked for receipt of Rs. 1 Lac, was disbelieved by AO and also by learned CIT(A) who was pleased to confirm the addition to income of the assessee. Before us, similar contentions were made as were made earlier by assessee before learned