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3 results for “TDS”+ Section 173clear

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Key Topics

Section 404Section 43D3Section 40A(3)3Addition to Income3Section 143(3)2Section 1482Deduction2TDS2Disallowance2

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

173/- made u/s 40(a)(ia) of the Act on account of non deduction of TDS on Building Rent paid as assessee had failed to furnish the evidence regarding definite and ascertainable shares of co-owners to whom rent was paid. ii. On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

section 40A(3) of the Income Tax to the extent of Rs. 1,02,52,935/- on account of claim of payment of site charges/labour charges and, therefore, not allowable as deduction. 3. Appellant craves leave to add, amend or alter any ground of appeal.” 4. Briefly the facts are that the assessee is a civil contractor engaged in constructing

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

173 dated 10(11)/10/2018, where in your goodself had supplied usthe reasons recorded for issuance of notice u/s 148. To this reasons our objections are as under: 1. That we have purchased wheat from M/s Kamna Overseas (PAN: AKIPM5541L), 2087-A, Mandi Narela, Delhi on various occasions during the F.Y. 2010 - 11. In total we have purchased wheat