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6 results for “TDS”+ Permanent Establishmentclear

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Key Topics

Section 35A20Section 143(3)8Section 1484Deduction4Addition to Income4Section 69C3Section 194C2Section 194H2Section 2502TDS

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

TDS and had duly deposited it as required. From the perusal of record it can be Very well worked out that there was actual movement of goods and that our client had actually production purchased the goods / wheat, which he had used for its The detail of all the purchases is as under: S. Bill Dated Amount Goods Vehicle

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

2
House Property2
Set Off of Losses2

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) and interest thereon in respect of payment made by the assessee on account of commission paid to his guide charges which is covered u/s 194H of the Income Tax Act, 1961. I.T.A. Nos. 751 & 753/Asr/2014 Trans Asian Industries Exposition P. Ltd. v. AO/ITO 11.1 The AO has stated that the appellant has not deducted tax on payment

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) and interest thereon in respect of payment made by the assessee on account of commission paid to his guide charges which is covered u/s 194H of the Income Tax Act, 1961. I.T.A. Nos. 751 & 753/Asr/2014 Trans Asian Industries Exposition P. Ltd. v. AO/ITO 11.1 The AO has stated that the appellant has not deducted tax on payment

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

established that the REC/ESCs are a sresult of the assessee’s business. The Panel, therefore, finds no infirmity in the order of the AO. 9.2 Thus following the directions of the Hon. DRP, the addition of Rs. 17,77,26,000/- is made to the total income as business income and the assessee s claim under section 115BBG is rejected

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

establish warehouse for storage of agricultural produce, it clearly falls under section 2(13) of the Act, and hence, it has to be treated as business of the Appellant. I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 2 6.2. The AO has rejected the claim of deduction made under section 35AD

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

establish warehouse for storage of agricultural produce, it clearly falls under section 2(13) of the Act, and hence, it has to be treated as business of the Appellant. I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 2 6.2. The AO has rejected the claim of deduction made under section 35AD