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144 results for “TDS”

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Key Topics

Addition to Income68 TDS60 Section 25047 Section 14847 Section 4041 Section 234E40 Section 143(3)38 Disallowance36 Section 14432 Section 250(6)

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Appeals are disposed of in the terms indicated as above

ITA 111/ASR/2023[2019-20]Status: DisposedITAT Amritsar18 Jul 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 200ASection 234Section 234E

TDS returns and during the processing of the TDS return, the Assessing Officer (TDS) raised a demand, by way of an Gulmarg

DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

In the result, the appeal of the assessee is allowed for statistical

Showing 1–20 of 144 · Page 1 of 8

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ITA 92/ASR/2023[2019-20]Status: DisposedITAT Amritsar30 May 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 194CSection 194JSection 234ESection 250

TDS return on Form No.26Q was filed u/s 194C and the same was processed by CPC TDS and TDS Certificate

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 154Section 205Section 250

TDS and the ledger of the party as proof of the I.T.A. No.123/Asr/2022 4 Assessment Year: 2015-16 deduction of TDS

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 369/ASR/2024[2017-18]Status: DisposedITAT Amritsar07 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A

Section 143(1)Section 154oSection 250

TDS amounting to Rs.10,406/- in 5. his return of income, when the said TDS should have been claimed by the partnership

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

ITA 108/ASR/2023[2015-16]Status: DisposedITAT Amritsar22 Jun 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) 26Q) of F.Y.2012-13

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

ITA 107/ASR/2023[2013-14]Status: DisposedITAT Amritsar22 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) 26Q) of F.Y.2012-13

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

ITA 109/ASR/2023[2016-17]Status: DisposedITAT Amritsar22 Jun 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) 26Q) of F.Y.2012-13

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

TDS), Exposition (P) Ltd. Circle, Srinagar H/O: Nishat, Srinagar (Kashmir) B/O: M-1 Hauz Khas, New Delhi [PAN: AAACT 5881H

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

TDS), Exposition (P) Ltd. Circle, Srinagar H/O: Nishat, Srinagar (Kashmir) B/O: M-1 Hauz Khas, New Delhi [PAN: AAACT 5881H

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

ITA 64/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jun 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Rakesh Joshi, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 80P

TDS) Multipurpose Service Society Ltd. Jalandhar VPO: Jhingran, Tehsil- Banga Dist: Nawanshahr, Doaba PAN: AAATT4076F APPELLANT RESPONDENT Assessee by : Shri

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A

Section 115BSection 143(3)Section 194Section 250Section 69

TDS FY 2014- 3,73,89,18 15 3.00 Do FY 2015- 15,33,414. 16 00 Do FY 2017- 1,40,80,89 18 9.00 Do 6,48,16,38 6,48,16,38 4.00 4.00 TDS

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

TDS), the judgment of ITAT, Amritsar Bench to grant waiver of late fee. Although, the late fee in filing of TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 167/ASR/2021[2014-15 Q2]Status: DisposedITAT Amritsar11 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS u/s 200A of the Income Tax Act, 1961 for late filing of TDS statements, on identical facts is being

B D S TECHNOLOGIES,AMRITSAR vs. INCME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 166/ASR/2021[2014-15 Q1]Status: DisposedITAT Amritsar11 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS u/s 200A of the Income Tax Act, 1961 for late filing of TDS statements, on identical facts is being

B D S TECHNOLOGIES ,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 164/ASR/2021[2013-14 Q3]Status: DisposedITAT Amritsar11 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS u/s 200A of the Income Tax Act, 1961 for late filing of TDS statements, on identical facts is being

B D S TECHOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 163/ASR/2021[2013-14 Q-2]Status: DisposedITAT Amritsar11 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS u/s 200A of the Income Tax Act, 1961 for late filing of TDS statements, on identical facts is being

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 165/ASR/2021[2013-14 Q4]Status: DisposedITAT Amritsar11 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS u/s 200A of the Income Tax Act, 1961 for late filing of TDS statements, on identical facts is being

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

In the result, the appeal of the assessee is partly allowed

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR

TDS and thus, TDS was not deducted". However, no TDS exemption certificate in respect of M/s Orient Marine Lines Pvt Ltd was produced

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

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

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200ASection 234ESection 250

TDS DEDUCTED IN CASE OF ONE DEDUCTEE RE-FILED THE E-TDS RETURN UNDER THE BONAFIDE BELIEF THAT HIS LATE

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

TDS but since TDS was not deducted on the payments made included under the head advertisement expenses, therefore for non-deduction