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13 results for “TDS”+ Section 234clear

Sorted by relevance

Delhi551 Mumbai400 Bangalore160 Karnataka109 Chennai99 Kolkata65 Pune57 Jaipur40 Ahmedabad35 Hyderabad19 Chandigarh16 Indore13 Amritsar13 Cuttack12 Cochin11 Nagpur10 Visakhapatnam7 Guwahati7 Lucknow6 Rajkot5 SC3 Kerala3 Telangana3 Raipur3 Dehradun2 Patna2 Ranchi2 Surat2 Calcutta1

Key Topics

Section 4021 Section 200A16 Section 234E15 Section 25015 Section 143(3)13 TDS13 Section 26310 Section 250(6)7 Section 14A(3)7 Deduction

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Appeals are disposed of in the terms indicated as above

ITA 111/ASR/2023[2019-20]Status: DisposedITAT Amritsar18 Jul 2023AY 2019-20

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

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 200ASection 234Section 234E

TDS) intimation dated 9th September 2013 issued under section 200A of the Act, for levy of fees under section 234

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

7

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

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

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at 5 Iqbal Memorial Trust v. ITO this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. I.T.A. No. 790/Asr/2017 4 & Others appeals 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

ITA 109/ASR/2023[2016-17]Status: DisposedITAT Amritsar22 Jun 2023AY 2016-17

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

Section 221Section 250

section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter in ITA No.109/Asr/2023 is deleted. It is clarified that if an assessee had made

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

ITA 108/ASR/2023[2015-16]Status: DisposedITAT Amritsar22 Jun 2023AY 2015-16

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

Section 221Section 250

section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter in ITA No.109/Asr/2023 is deleted. It is clarified that if an assessee had made

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

ITA 107/ASR/2023[2013-14]Status: DisposedITAT Amritsar22 Jun 2023AY 2013-14

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

Section 221Section 250

section 200A, we hold that the demand raised by the Income-tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 1-6-2015 cannot be sustained. Thus, the demand raised in ITA No. 107 and 108/Asr/2023 and 1st quarter in ITA No.109/Asr/2023 is deleted. It is clarified that if an assessee had made

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

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

For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR

Section 143(3)Section 263Section 263(1)Section 263p

TDS returns, VAT returns, details of creditors, debtors, etc. As such, the issue of cash deposited during demonetization period and the source was duly explained by the assessee to the Assessing Officer and as such the 'financial results' along with the cash book of the assessee were properly examined and considered by the Assessing Officer, while framing the assessment