MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

10,606/- on which the TDS I.T.A. Nos.189/Asr/2018&513/Asr/2019 19 Assessment Years: 2014-15& 2016-17 was deducted, and the Certificate was also duly annexed with APB. The entire amount was transacted by both the companies for business exigencies. 12. The ld. DR vehemently argued and fully relied on the order of the ld. CIT(A) and also placed that

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

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

10. In view of the Factual matrix of the case, and the amendment in section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter

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

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

10. In view of the Factual matrix of the case, and the amendment in section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter

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

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

10. In view of the Factual matrix of the case, and the amendment in section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

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

10,71,428/-), on conservative basis it is estimated that at least 50% of the said cash withdrawal of Rs 22,50,000/- in FY 2012-13 from KCC account in HDFC bank i.e. Rs 11,25,000/-, was available with him as on 1.4.2013 as cash in hand out of cash withdrawals of Rs 2,50,000/- from