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59 results for “TDS”+ Deductionclear

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Key Topics

Addition to Income43 Section 234E40 Section 25034 TDS34 Section 143(3)30 Section 200A24 Section 14424 Deduction22 Section 1021 Section 40

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

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 deductible and only column is of TDS deducted and under these circumstances, the figure of actual deduction of TDS

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

Showing 1–20 of 59 · Page 1 of 3

20

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

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

Section 194CSection 194H

deduction of Tax (TDS deduction) and to compute the net tax due from the appellant I.T.A. Nos. 751 & 753/Asr/2014 Trans

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

deduction of Tax (TDS deduction) and to compute the net tax due from the appellant I.T.A. Nos. 751 & 753/Asr/2014 Trans

ITFAQ EDUCATIONAL TRUST,BARAMULA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

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

ITA 98/ASR/2023[2018-19]Status: DisposedITAT Amritsar07 Jun 2023AY 2018-19

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

Section 143(3)Section 263

deducting TDS wherever applicable. 5. On the circumstances & facts of the case and in law, the Worthy CIT has totally

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

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

DEEPAK KAKAR,FEROZPUR vs. INCOME TAX OFFICER, WARD 3(1), FEROZPUR

In the result, Assessee’s appeal is allowed

ITA 409/ASR/2024[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayxsftrtot U/Ita No. 409/Asr/2024 / Assessment Year : 2014-15 Deepak Kakar, The Ito, <Shw Mohalla Dhanwala Wala, Ward-3(1), Closed Street, Ferozepur Ferozepur City, Punjab 152002 Tt./Pan No: Ctzpk1764P H^L^Ff/Respondent 3| 4] Cl |'4F/Appellant ( Hybridhearing ) <Ivjcj?! $/ Revenue By :Shri Davinder Pal Singh, Sr. Dr 3{N Tf/Assessee By : Shri Parikshit Aggarwal, Ca

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Davinder Pal Singh, Sr. DR

Section 144Section 147Section 148Section 194ASection 195

TDS of Rs. 3,33,872/- even when the credit of the same is appearing in 26AS and has been deducted

MR. TIRLOK NATH MAHAJAN,LUDHIANA vs. INCOME TAX OFFICER, JAMMU

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

ITA 47/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jun 2023AY 2011-12

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

For Appellant: Sh. Gaurav Sharma, CAFor Respondent: Sh. Pradeep Kumar, Sr. DR

Section 194ASection 271(1)Section 271(1)(c)

TDS deducted of Rs. 1,07,870/- u/s 194A of the Act as per 26AS, besides self-assessment Tax payment

BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS,JK BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS vs. ITO (TDS), SRINAGAR, SILK FACTORY ROAD SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 237/ASR/2025[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

deducted TDS wherever applicable, and duly deposited to the government account. 5. The AR argued that the appellant assessee being

BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS,JK BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS vs. ITO (TDS), SRINAGAR, ITO (TDS), SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 238/ASR/2025[2013-14]Status: DisposedITAT Amritsar26 Sept 2025AY 2013-14

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

deducted TDS wherever applicable, and duly deposited to the government account. 5. The AR argued that the appellant assessee being

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) adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying

SHRI MUZAFFAR JAN PAMPORI ,SRINAGRAR vs. INCOME TAX OFFICER WARD -3 ( 2), SRINAGAR

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

ITA 134/ASR/2023[2009-10]Status: DisposedITAT Amritsar22 Jun 2023AY 2009-10

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

TDS deducted by the vendors for whom the assessee has been registered as their ticketing agent. He pleaded that the assessee

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 51/ASR/2020[2014-15]Status: DisposedITAT Amritsar11 Apr 2023AY 2014-15

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

Section 132Section 139Section 153ASection 250Section 69A

deducting TDS. It was submitted that the documents seized during the course of search, was an unsigned, draft agreement to sell

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 was deducted and deposited. 6.5 The appellant's accounts were audited, and any significant errors or omissions impacting the computation

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

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

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

deducted the TDS on the maturity amount u/s 194DA of the Act. The ld. AO rejected the assessee’s claim