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49 results for “TDS”+ Section 9(1)(v)clear

Sorted by relevance

Mumbai3,151Delhi2,945Bangalore1,977Chennai1,487Kolkata726Ahmedabad592Hyderabad518Cochin493Pune472Jaipur391Chandigarh326Raipur294Indore291Karnataka261Visakhapatnam214Surat177Cuttack155Nagpur147Rajkot118Lucknow111Amritsar95Ranchi65Jabalpur52Jodhpur51Allahabad49Dehradun45Telangana42Guwahati41Patna40Agra35Panaji28SC16Varanasi15Kerala13Calcutta8Himachal Pradesh6Rajasthan4Uttarakhand2Punjab & Haryana1Gauhati1J&K1Orissa1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 234E36TDS36Addition to Income29Section 200A(1)24Section 200A24Penalty24Section 26320Section 143(3)18Section 153A16Section 253(3)

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)

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

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

Showing 1–20 of 49 · Page 1 of 3

15
Section 194C14
Charitable Trust12

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)

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

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)

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

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

TDS. Thus the Assessing Officer accepted the contract receipt as well as gross receipt from garment business of Rs.12,13,244/- and Rs.8,35,480/- respectively. After considering the source of deposit to the extent of contract receipt and garment business the Assessing Officer made an addition of Rs.7,93,036/- on account of unexplained deposits in the bank account

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) Appellant by: Shri Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively Date

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

v. Calcutta Export Company reported in (2018) 93 taxmann.com 51(SC) is relevant. In the said decision , Hon’ble Supreme Court held that amendment made by Finance Act, 2010 wherein rigors of Section 40(a)(ia) was further relaxed to provide that all TDS made during the previous year can be deposited with the Government by the due date

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income Tax, Central Circle, Allahabad ------------------- Hence, an addition of Rs. 6,26,650/- was made by the AO to the income

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

1,44,00,000 Total Rs. 3,69,00,000 To ascertain the applicability of TDS provisions on payments under the Suspense head & it’s sub-heads, the deductor was requested, vide order sheet entry dated 24.08.2017, to furnish a bill wise list of payment amount without disclosing the names and PANs of the parties to maintain confidentiality

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

1,44,00,000 Total Rs. 3,69,00,000 To ascertain the applicability of TDS provisions on payments under the Suspense head & it’s sub-heads, the deductor was requested, vide order sheet entry dated 24.08.2017, to furnish a bill wise list of payment amount without disclosing the names and PANs of the parties to maintain confidentiality