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3 results for “TDS”+ Section 198clear

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Key Topics

Section 40A(3)4Section 483Addition to Income3Section 143(1)2Section 194D2Section 2502Section 143(3)2Section 36(1)(iii)2Section 362Depreciation

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)

TDS under section 194-C is not applicable in this case as no oral or written agreement or contract was there. 7.1. Mr Singla has respectfully relied on judgement of High Court of Punjab and Haryanain the case of Commissioner of Income-tax, Chandigarhv.BhagwatiSteels[2011] 198

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

In the result the ground no

2
Disallowance2
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)

TDS under section 194-C is not applicable in this case as no oral or written agreement or contract was there. 7.1. Mr Singla has respectfully relied on judgement of High Court of Punjab and Haryanain the case of Commissioner of Income-tax, Chandigarhv.BhagwatiSteels[2011] 198

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

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

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

TDS @1%and the total value of maturity is Rs.47,40,561/- is reflected in 26AS. The issue was agitated before the ld. CIT(A) and the ld. CIT(A) has passed speaking order which is reproduced as below: “6.) Decision: In the statement of facts it was argued as under: The facts of this case are that assessee