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7 results for “TDS”+ Section 2(24)(vi)clear

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Key Topics

Section 143(3)5Addition to Income4TDS4Deduction4Section 12A3Section 403Disallowance3Section 43B2Section 194A2Section 44A

M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 227/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Section 11Section 12Section 12A

TDS provisions or not corroborating the salaries paid through bank accounts. f. Details of all educational institutions run by the society alongwith their date of incorporation and details of affiliation obtained from the Education Board etc. g. Details of the Donations received or intended to be received and documentary evidence as regards to Grants received. h. Donation received under FCRA

SH. SURAJ PRAKASH,AMRTITSAR vs. INCOME TAX OFFICER, WARD - 5(5),, AMRITSAR

In the result, the assessee’s appeal is partly allowed

2
Section 1482
ITA 638/ASR/2017[2014-15]Status: Disposed
ITAT Amritsar
30 Apr 2019
AY 2014-15

Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(24)(vi)

24)(vi) r/w s. 45 of the Act in the hands of the assessee. The assessee received a 2 Suraj Parkash v. ITO compensation of Rs.19,57,791/- on the acquisition of his land by the Central Government, i.e., after deducting tax at source thereon at the rate of 10%. The corresponding long-term capital gain (LTCG), returned at Rs.6

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

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

VI, Pathankot Bazar, Gurdaspur [PAN: AAAAT 0711A] (Appellant) (Respondent) Appellant by : Sh. Vinamar Gupta & Vibhore Gupta (CAs.) Respondent by: Smt. Prabhjot Kaur CIT (D.R.) Date of Hearing: 07.03.2018 Date of Pronouncement: 24.05.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar ('CIT(A)', for short

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

TDS returns filed by the assessee showing the amount of tax deducted at source on interest paid to the loan creditors. This also proves the genuineness of the loan advanced by Sh. Amandeep Singh to the appellant in the year under consideration. Moreover, the identity of Sh. Amandeep Singh is established as he attended before

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

ITA 731/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Apr 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Ranjan Sehgal, A.RFor Respondent: Smt. Parvinder Kaur, C.I.T, D.R
Section 143(3)Section 260ASection 36(1)(viia)Section 40Section 43B

24,800/-. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec. 143(2) of the IT Act. 3. During the course of the assessment proceedings it was observed by the A.O that the assessee bank had made interest payments amounting to Rs. 2,45,58,987/- to M/s I.K.G. Punjab Technical University (hereinafter referred

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

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

ITA 168/ASR/2020[2014-15]Status: DisposedITAT Amritsar22 Mar 2023AY 2014-15

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

Section 143(3)Section 250(6)Section 69CSection 80C

TDS return of Department. And the department had filed the correction return during the Assessment proceedings . Further in reply dated 22.12.2016 copy of the Acknowledgement of the revised return of the PMGSY div. Ramban was also furnished. The changes in I.T.A. No.168/Asr/2020 3 Assessment Year: 2014-15 Form 26 AS were effected by the PMGSY Department before the Assessment order

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

TDS and had duly deposited it as required. From the perusal of record it can be Very well worked out that there was actual movement of goods and that our client had actually production purchased the goods / wheat, which he had used for its The detail of all the purchases is as under: S. Bill Dated Amount Goods Vehicle