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2 results for “TDS”+ Section 164(2)clear

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Key Topics

Section 402Section 194A2Disallowance2

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

In the result, the appeal of the department is dismissed

ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

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

2,50,000/- from his KCC account in HDFC bank during FY 2012-13. Further, since Sh. Amandeep singh is an agriculturist who was cultivating 25 acre of his- own land and 25 acre land taken on lease from Sh. Harpal Singh in FY 2012-13 and whose gross agriculture receipts in FY 2012-13 has been taken

THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

Sh. Vinamar Gupta & Vibhore Gupta (CAs.)
For Appellant:
For Respondent: Smt. Prabhjot Kaur CIT (D.R.)
Section 143(3)Section 194ASection 40Section 44A

2 ITA No.681/2017 & SANo.1/18(AY 2014-15) The Gurdaspur Central Co-op. Bank v. Dy. CIT chart whereby the assessee seeks to reconcile the total interest paid on its various deposit accounts with that on which tax stands deducted at source or is not required to under law, i.e., per the different excepting clauses of section 194A providing saving