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40 results for “TDS”+ Exemptionclear

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Key Topics

Section 4047 Addition to Income32 TDS28 Section 1026 Section 143(3)25 Deduction22 Exemption18 Section 12A16 Disallowance13 Section 234E

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

exemption certificate for TDS and thus, TDS was not deducted". However, no TDS exemption certificate in respect of M/s Orient

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

Showing 1–20 of 40 · Page 1 of 2

12

Section 250(6)12

Section 143(1)11

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

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

TDS. The Ld. CIT(A) confirmed the action of the AO by observing that it is very clear in this regard under Section 194A(3)(v) of the Income Tax Act, 1961, that exemption

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

ITA 731/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Apr 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Ranjan Sehgal, A.RFor Respondent: Smt. Parvinder Kaur, C.I.T, D.R

Section 143(3)Section 260ASection 36(1)(viia)Section 40Section 43B

TDS was deducted on the interest payments made to the aforementioned institution, it was submitted by the assessee that as PTU had submitted letters that its income was exempt

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

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

Section 139(1)Section 143(3)Section 148Section 263

TDS and agricultural income being in the nature of exempt income, the assessee opted for not filing of Income Tax Return

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

ITA 104/ASR/2020[2015-16]Status: DisposedITAT Amritsar28 Feb 2023AY 2015-16

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

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 10Section 10(37)Section 45(5)

TDS of Rs. 85,46,350/-, which was claimed exempt u/s 10(37) of the Income Tax Act, 1961. In response

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 on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted

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 on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR

Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

TDS was deducted amount to Rs. 96,80,881/- u/s. 194LA of the Act. Accordingly, the assessee claimed exemption u/s. `10(37) in the Long

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

ITA 476/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 11Section 12Section 12A

exemption. xiv. The details of salary paid during the last three years and whether the same are guided by TDS

M/S SHAHEED UDHAM SINGH EDUCATYIONAL SOCIETY,MOGA vs. INCOME TAX OFFICER, (EXEMPTIONS), JALANDHAR

ITA 562/ASR/2016[2011-12]Status: DisposedITAT Amritsar05 Apr 2019AY 2011-12

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Sudhir Sehgal, A.RFor Respondent: Shri Bhawani Shankar, D.R

Section 10Section 143(1)Section 143(3)Section 147Section 148Section 194HSection 250(6)Section 80G

TDS in its hands under Sec. 194H were in the nature of business, trade and commerce and were not eligible for exemption

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

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

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related