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36 results for “TDS”+ Section 37(1)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)

TDS of Rs. 85,46,350/-, which was claimed exempt u/s 10(37) of the Income Tax Act, 1961. In response to query raised by A.O. regarding nature of land, the appellant filed details in respect of the land and compensation amount received explaining that the land was agricultural in nature and is situated outside municipal limits. However, the Assessing

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

Showing 1–20 of 36 · Page 1 of 2

9
Deduction9
Section 1328
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

section 36(1)(viia) only provision for bad and doubtful debts was allowable as deduction. 6. That while allowing the relief of Rs. 3,53,47,000/-, Ld. CIT(A) has failed to appreciate that it was a contingent liability and was not allowable as business expenditure. The P a g e | 3 ITA No. 784 & 731/Asr./2017

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

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)

37(1), of course subject to the satisfaction of the AO with regard to the genuineness of the assessee’s claim, in the year of payment/s. We decide accordingly. (AYs 2007-08 & 2009-10) Jammu and Kashmir Projects Construction Corporation Ltd. v. AO 4. Ground 3 of the assessee’s appeals are in respect of disallowance of prior period expenses

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)

37(1), of course subject to the satisfaction of the AO with regard to the genuineness of the assessee’s claim, in the year of payment/s. We decide accordingly. (AYs 2007-08 & 2009-10) Jammu and Kashmir Projects Construction Corporation Ltd. v. AO 4. Ground 3 of the assessee’s appeals are in respect of disallowance of prior period expenses

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)

37(1), of course subject to the satisfaction of the AO with regard to the genuineness of the assessee’s claim, in the year of payment/s. We decide accordingly. (AYs 2007-08 & 2009-10) Jammu and Kashmir Projects Construction Corporation Ltd. v. AO 4. Ground 3 of the assessee’s appeals are in respect of disallowance of prior period expenses

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)

37(1), of course subject to the satisfaction of the AO with regard to the genuineness of the assessee’s claim, in the year of payment/s. We decide accordingly. (AYs 2007-08 & 2009-10) Jammu and Kashmir Projects Construction Corporation Ltd. v. AO 4. Ground 3 of the assessee’s appeals are in respect of disallowance of prior period expenses

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

1 to 6 of appeal states that Pr.CIT has erred in passing order under section 263 of the Act, which is illegal and without jurisdiction and Pr.CIT has grossly erred in holding the assessment order passed under section 143 (3) as erroneous and prejudicial to the interest of the Revenue, even though the AO has carried out necessary enquiries

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

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

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 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

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

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

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

TDS immediately upon receipt of intimation under 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

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

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

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

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)

37) was duly verified thoroughly by the A O as well as the Commissioner based on which the refund of tax deducted at source of Rs. 97,59,570/- was granted on 21.4.2011 as per orders of the A O as well as the Commissioner based on the verification reports of the departmental officers deputed for the purpose and further

SH.RAMESH KUMAR MAHAJAN,JAMMU vs. INCOME TAX OFFICER (TDS), SRINAGAR

In the result, the appeal bearing ITA No

ITA 147/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Oct 2022AY 2011-12

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

Section 206CSection 250

TDS), Srinagar, (in brevity the AO) order passed u/s 206C (1) r.w.s. 6A/7 of the Act date of order 05.05.2016. 2. The assessee has filed an application for condonation of delay of 02 days wherein, assessee has stated that delay was caused during sending the appeal from Srinagar to Amritsar. The delay in filing the appeal of 02 days

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