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36 results for “TDS”+ Section 2(37)clear

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Key Topics

Section 143(3)26Addition to Income24Section 40A(3)20Section 35A20Disallowance14Section 25013TDS11Section 6810Section 250(6)9Section 10(37)

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

ITA 104/ASR/2020[2015-16]Status: DisposedITAT Amritsar28 Feb 2023AY 2015-16

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

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 10Section 10(37)Section 45(5)

2. Whether in the facts and circumstances of the case, if the date of transfer of the impugned land measuring 74K 08M was considered as the year 1947, was the huge quantum of compensation received i.e. Rs 8,55,60,000/- right to be held exempt u/s 10(37) of the Act by the Ld. CIT(A) since the amount

M/S G G OILS & FATS PVT.LTD ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BATHINDA

Showing 1–20 of 36 · Page 1 of 2

9
Deduction9
Section 1328

In the result, the assessee’s appeal is dismissed

ITA 508/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Jul 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora &For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(18)Section 2(22)(e)Section 56

TDS) v. Schutz Dishman Bio-tech (P.) Ltd. (TA No. 958 of 2018, dated 21/12/2015, at PB pgs. 10-12). The said decisions, which have been carefully perused, are without reference to the deliberations; the findings and the observations by the Apex Court per its larger bench decisions, since followed per its’ division bench decisions. There is in fact

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

37 Assessment Year: 2018-19 12.1. The ld. AR respectfully relied on the caseSh. Jagdish Narayan Sharma vs. ITO in ITA No.751/JP/2015 [Jaipur Bench] “48. The principle emerging from various pronouncements of the Supreme Court, Union Tyres observes, is that the first Appellate Authority is invested with very wide powers under Section 251(1)(a) of the Act and once

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

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

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

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

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

37(1) of the Act.” 3. Brief fact of the case is that during the year under consideration, assessee had filed its return of income on 29.09.2015 declaring ‘NIL’ income. The case of the Assessee was selected under CASS for complete scrutiny. The assessment order was passed on dated 29.12.2016.The ld.AO had made the following additions: Returned Loss Rs. 2

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

ITA 258/ASR/2019[2014-15]Status: DisposedITAT Amritsar19 Dec 2019AY 2014-15

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 143Section 143(3)Section 194CSection 263

2. Succinctly, facts as culled out from the orders of lower authorities are that the assessee is engaged in business of Real Estate, Liquor Contractor and Toll Plaza Contractor. The assessee has filed return of income on 19.09.2014 declaring total income of Rs.18,37,730 which was selected under CASS for Limited scrutiny for examination of large expenses. The same

SHRI KEWAL KRISHAN,FEROZEPUR vs. INCOME TAX OFFICER, WARD, ZIRA

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

ITA 541/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Aug 2022AY 2016-17

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

For Appellant: Sh. Kuldip Singh Sra, CAFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10(37)Section 143(3)Section 23Section 28(2)Section 3ASection 3A(1)Section 56Section 56(2)Section 57

TDS of Rs.4,07,893/- was effected on the said amount @ 20%+3% CESS. 8. In terms of the provisions of sub section (iv) of section 57, read with sub- clause (viii) of section 56(2) of the Income Tax Act, 1961, the taxability of 50% of such interest cannot be escaped by the appellant. The action

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

37,459/- as deduction u/s 35AD(8)(c)(ii) of the Act, has been accepted in scrutiny proceedings u/s 143(3), vide order dated 23/12/2016. 4.2 Subsequently, the case has been reopened u/s 148 vide notice dated 29.03.2019 (after necessary approval from higher authorities), mainly on the issue regarding availability of deduction claimed u/s 35AD

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

37,459/- as deduction u/s 35AD(8)(c)(ii) of the Act, has been accepted in scrutiny proceedings u/s 143(3), vide order dated 23/12/2016. 4.2 Subsequently, the case has been reopened u/s 148 vide notice dated 29.03.2019 (after necessary approval from higher authorities), mainly on the issue regarding availability of deduction claimed u/s 35AD

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

In the result, both the appeals of the assessee are allowed

ITA 91/ASR/2023[2016-17]Status: DisposedITAT Amritsar30 Aug 2023AY 2016-17

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

For Appellant: Sh. Sudhir Sehgal Adv. &For Respondent: Sh. Digvijai Chaudhary, Sr. DR
Section 96

37,243/-. The appellant claimed the amount of Rs.26,62,987/- as exempt from Income Tax in view of Section 96 of the RFCTLAAR Act CBDT and Circular No.36/2016 dated 25.10.2016.The AO has held that the land of the appellant was not acquired under the RFCTLAAR Act and award or agreement was not made under the RFCTLAAR

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

section 263 in the face of the fact that the assessment had been made by the AO after discussion and enquires on the vital issues of 8 Gurjinder Singh v. Pr.CIT scrutiny. In support, He filed, a written synopsis, relevant part is reproduced as under: 1 First of all it is submitted that the ld. Pr.CIT is absolutely wrong

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

TDS payment with bank, well within stipulated 'due date', however, there was one day delay in debiting amount from assessee's bank account which was apparently due to mistake of banker, no interest could have been levied under section 201(1A) on assessee; interest levied by revenue authorities was to be waived off” 3.5 The ld. AR further relied

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

TDS was allowed and approved both by the A O and by the Commissioner. Such illegal action of the A O is the subject matter of challenge in the present appeal. 2. The appellant had claimed in the return exemption from tax on long-term Capital Gain of Rs. 8,32,58,783/- in respect of the agricultural land which

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

37,00,000/- 11/05/2013 Cash deposit 13,00,000/- 14/05/2013 Cash self 15,00,000/- 15/05/2013 Self 7,00,000/- 17/05/2013 Cash deposit 7,00,000/- 27/05/2013 Self .2,00,000/- 30/05/2013 Self 6,00,000/- 04/06/2013 Self 3,00,000/- 05/06/2013 Self 10,00,000/- •‘v 17/06/2013 Self 14,40,000/- Total

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69

Section 69 is upheld. The appellant's explanations lack substantive evidence to overturn the AO's conclusions. Consequently, the appeal is dismissed, and the assessment order is sustained.” 5 I.T.A. No. 671/Asr/2024 Assessment Year: 2018-19 6. Now the assessee is before the tribunal on the grounds contained in the memorandum of appeal. 7. The Ld. AR in course

M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU vs. THE ASSESSING OFFICER,, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 101/ASR/2014[2009-10]Status: DisposedITAT Amritsar12 Jul 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

2 the assessee contests the confirmation of the disallowance in respect of provision for gratuity, at Rs.80,000 and Rs.3,70,015 for AY 2007-08 and 2009-10 respectively. The disallowance for both the years as well as its confirmation, is on the basis of section 40A(7) which bars deduction in respect of provision for gratuity expenditure

M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU & KASHMIR vs. THE ASSESSING OFFICER,, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 100/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

2 the assessee contests the confirmation of the disallowance in respect of provision for gratuity, at Rs.80,000 and Rs.3,70,015 for AY 2007-08 and 2009-10 respectively. The disallowance for both the years as well as its confirmation, is on the basis of section 40A(7) which bars deduction in respect of provision for gratuity expenditure

THE ASSTT. COMMISSIONER OF INCOME-TAX, SRINAGAR vs. M/S. J&K PROJECT CONSTRUCTION, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 175/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

2 the assessee contests the confirmation of the disallowance in respect of provision for gratuity, at Rs.80,000 and Rs.3,70,015 for AY 2007-08 and 2009-10 respectively. The disallowance for both the years as well as its confirmation, is on the basis of section 40A(7) which bars deduction in respect of provision for gratuity expenditure

THE ASSTT. COMMISSIONER OF INCOME-TAX, SRINAGAR vs. M/S. J&K PROJECT CONSTRUCTION, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 176/ASR/2014[2009-10]Status: DisposedITAT Amritsar12 Jul 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

2 the assessee contests the confirmation of the disallowance in respect of provision for gratuity, at Rs.80,000 and Rs.3,70,015 for AY 2007-08 and 2009-10 respectively. The disallowance for both the years as well as its confirmation, is on the basis of section 40A(7) which bars deduction in respect of provision for gratuity expenditure

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

2. That the worthy Commissioner of Income Tax (Appeals), NFAC has erred in upholding the addition made under section 143(1) of the Income Tax Act, 1961 against the guidelines laid down by the CBDT as per instruction No. 10/2017 dated 15/11/2017. 3. That the worthy Commissioner of Income Tax (Appeals), NFAC failed to appreciate the fact that income reported

M/S. PMS DIESELS,,PHAGWARA vs. ADDL. COMMISSIONER OF INCOME TAX, PHAGWARA

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

ITA 65/ASR/2016[2006-07]Status: DisposedITAT Amritsar31 Jul 2018AY 2006-07

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 65/Asr/2016 Assessment Year: 2006-07

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Rajeev K. Gubgotra, (D.R.)
Section 143(3)Section 194CSection 201Section 268ASection 40

TDS) on the following sums: 2 PMS International Pvt. Ltd. v. Addl.CIT (a) Shipping expenses : Rs.3,52,434/- (b) Job work expenses : Rs. 91,620/- (c) Freight expenses : Rs.1,37,924/- Qua the first amount, the assessee relies on the order by the tribunal in its’ own case for the same year (AY 2006-07), i.e., in appeal against