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24 results for “TDS”+ Section 194C(6)clear

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Key Topics

Section 4030TDS21Addition to Income19Section 194C17Deduction15Section 143(3)14Disallowance14Section 250(6)9Section 369Depreciation

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

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

Section 153ASection 154Section 205Section 250

194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194G, Section 194H, Section 194-I, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income." On a plain reading

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

Showing 1–20 of 24 · Page 1 of 2

9
Section 1548
Section 2507

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

6. First, we take up the assessee appeal in ITA No. 753/Asr/2014 in respect of AY 2012-13. 6.1 In the first ground of appeal, the assessee has challenged the CIT(A) orders in confirming the action of the AO for imposing the tax liability on a short deduction of tax at source on payment or rent

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

6. First, we take up the assessee appeal in ITA No. 753/Asr/2014 in respect of AY 2012-13. 6.1 In the first ground of appeal, the assessee has challenged the CIT(A) orders in confirming the action of the AO for imposing the tax liability on a short deduction of tax at source on payment or rent

MESAGE. NORTHERN TRASFORMERS. INDUSTRIAL ESTATE,SRINAGAR vs. INCOME TAX OFFICER WARD-2, SRINAGAR

In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly

ITA 329/ASR/2019[2007-08]Status: DisposedITAT Amritsar26 Aug 2022AY 2007-08

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

Section 143(3)Section 194CSection 250(6)Section 40

194C of the Act for non-deduction of TDS. The assessee I.T.A. No.329/Asr/2019 6 was not able to clarify properly for reason for non-deduction of TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1. A further finding of fact is that the freight payment is Rs. 1,72,723 and none of the individual payment exceeded Rs. 20,000. It was also not disputed that

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1. A further finding of fact is that the freight payment is Rs. 1,72,723 and none of the individual payment exceeded Rs. 20,000. It was also not disputed that

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

6. In assessment the ld. AO disallowed the advertisement expenses Rs.34,90,828/- on the ground that non deduction of TDS from the party. In argument the ld. CIT-Dr relied on the order of the ld. AO. The ld. counsel for the assessee argued that the payment was for purchasing of printing material and the said purchase price

M/S KASHMIR CEMENT,UDHAMPUR vs. INCOME TAX OFFICER, WARD-2(4), UDHAMPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 584/ASR/2018[2014-15]Status: DisposedITAT Amritsar13 Oct 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 194CSection 40

section 194C of the Act. The ld. CIT(A) has concurred with the observation of the ld. Assessing Officer without taking a rebuttal of the assessee on the issue of regarding details of TDS deduction on the freight payment if any, accordingly, the issue of TDS is remitted back to the file of the ld. CIT(A) to adjudicate afresh

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

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

ITA 369/ASR/2024[2017-18]Status: DisposedITAT Amritsar07 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A
Section 143(1)Section 154oSection 250

section 143(1) of the Income Tax Act, 1961. 4. That Appellant requests to add, amend or leave any grounds of appeal before the appeal is finally heard or disposed off.” 3. Brief facts emerging from records are that the assesseean individual (Mr. Inderjit Singh )is a partner of the partnership firm M/s Golden Auto Industries PAN: [AAKFG 9983E

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

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
Section 40

6 & 7. The ld AO disallowed the amount to Rs.2,33,432/- u/s 40(a)(ia) for non deduction of tax u/s 194C, however the observation of the ld AO is as follows: “7. Disallowance u/s 40(a)(ia): 7.1 The assessee has made payment of Rs.28,565/- and Rs.2,04,867 under the head "clearing & forwarding charges

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

ITA 46/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 154Section 154oSection 194CSection 250Section 40

TDS. The notice U/s 154 wasissued. None was present on behalf of the assessee. The exparte order was passed with addition of amount to Rs. 10,07,395/- &amount to Rs. 47,509/- which works out total amount to Rs. 10,54,904/- with the total income of the assessee. Aggrieved assessee filed an appeal before

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting

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

194C(2) of the Act and not u/s 1941 of the Act and there is no allegation that this TDS is not deposited with the Government account. We are of the view that the provisions of sec.40(a)(ia) has two limbs, one is where, inter alia, the assessee has to deduct tax and the second where after deducting