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10 results for “TDS”+ Section 40A(2)(a)clear

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Key Topics

Addition to Income10Disallowance9Section 40A(2)(b)8Section 40A(3)7Section 143(3)6TDS6Section 405Section 40A(2)4Deduction4Section 43D

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 65/ASR/2017[2013-14]Status: DisposedITAT Amritsar16 Aug 2021AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

Section 40A(2) of the Income Tax Act. During the assessment proceedings it was the contention of the Assessee that on account of taking the skilled and technical services of M/s Oxbridge International Private Limited, the expenditure on repair to building and plant and machinery have been reduced from Rs.3.53 Crore to Rs.2 Crore for the assessment year

MESERS BRIGHT ENTERPRISES PVT.LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, both the Appeals are partly allowed

3
Section 194H3
Depreciation3
ITA 169/ASR/2018[2014-15]Status: Disposed
ITAT Amritsar
16 Aug 2021
AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

Section 40A(2) of the Income Tax Act. During the assessment proceedings it was the contention of the Assessee that on account of taking the skilled and technical services of M/s Oxbridge International Private Limited, the expenditure on repair to building and plant and machinery have been reduced from Rs.3.53 Crore to Rs.2 Crore for the assessment year

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

2. Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) was justified in not appreciating the fact that the assessee had violated provisions of section 40A(3) of the Income Tax to the extent of Rs. 1,02,52,935/- on account of claim of payment of site charges/labour charges and, therefore

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 u/s 194C of the Act related to payment of freight but the assessee has submitted the judgment of jurisdictional High Court and respectfully considering the order of Hon’able High Court, the addition u/s 40A(3) is liable to be rejected. 10.2. All the other issue in Ground no-4, related to loan by converting share application money amount

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)

TDS u/s 194C of the Act related to payment of freight but the assessee has submitted the judgment of jurisdictional High Court and respectfully considering the order of Hon’able High Court, the addition u/s 40A(3) is liable to be rejected. 10.2. All the other issue in Ground no-4, related to loan by converting share application money amount

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

TDS are not attracted on the supply of pamphlets, banners and other stationery items to the assessee as the same does not fall in the definition of “work” by virtue of sub clause (e) of clause (iv) of the explanation of section 194C. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

In the result, the appeal of the assessee is partly allowed

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40

Section 40a(ia) states that any amount on which tax is deductible at source and such tax has not been deducted or after deduction has not been paid then such sum shall not be deducted in computing the income chargeable under the head 'profits of business or profession'. d. In the present case, TDS was to be deducted

DE vs. ON PRIVATE LIMITED,JAMMUVS.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 204/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

40A(2) whereas in the present case, the issue is claim of payment of sales commission against sales incentives paid as part of salary package to the employees of the assessee company without deducting TDS. 8. Similarly, the judgement given by Hon’ble Apex Court in the case of Devson Pvt. Ltd. v. Asstt./Dy.CIT “S.A Builders

DE vs. ON PRIVATE LIMITED,JAMMUVS.DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 549/ASR/2019[2013-14]Status: DisposedITAT Amritsar22 Sept 2022AY 2013-14

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

40A(2) whereas in the present case, the issue is claim of payment of sales commission against sales incentives paid as part of salary package to the employees of the assessee company without deducting TDS. 8. Similarly, the judgement given by Hon’ble Apex Court in the case of Devson Pvt. Ltd. v. Asstt./Dy.CIT “S.A Builders

SH. SADA RAM CHAWLA,TARN TARAN vs. INCOME TAX OFFICER, WARD-2(2), TARNTARAN

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

ITA 479/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Dec 2021AY 2012-13

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nipun Khanna, CAFor Respondent: Shri Rohit Mehra, D.R
Section 143(3)Section 194HSection 40a

2. That the Ld AO & Worthy CIT(Appeals) has erred on facts and in law in holding addition of Rs.10,32,932/-on account of unsubstantiated finding and treating the Redistribution amount allowed to retailers at Rs.10,32,932/- as commission liable to provisions of section 194H and since no tax was deducted by disallowing the same u/s. 40a