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87 results for “TDS”+ TDSclear

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Key Topics

Addition to Income57Section 14856Section 25052TDS51Section 234E50Section 143(3)32Section 200A30Section 14428Section 1022Deduction

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 returns and during the processing of the TDS return, the Assessing Officer (TDS) raised a demand

DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

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

Showing 1–20 of 87 · Page 1 of 5

22
Section 15421
Disallowance16
ITA 92/ASR/2023[2019-20]Status: DisposedITAT Amritsar30 May 2023AY 2019-20

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

Section 154Section 194CSection 194JSection 234ESection 250

TDS return on Form No.26Q was filed u/s 194C and the same was processed by CPC TDS and TDS

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 amounting to Rs.10,406/- in 5. his return of income, when the said TDS should have been

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

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS

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

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS

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

TDS Quarterly statement of Quarter 4 (Form- 5 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 194CSection 194H

TDS), Exposition (P) Ltd. Circle, Srinagar H/O: Nishat, Srinagar (Kashmir) B/O: M-1 Hauz Khas, New Delhi [PAN: AAACT

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

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

Section 194CSection 194H

TDS), Exposition (P) Ltd. Circle, Srinagar H/O: Nishat, Srinagar (Kashmir) B/O: M-1 Hauz Khas, New Delhi [PAN: AAACT

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

ITA 64/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jun 2023AY 2015-16

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

For Appellant: Shri Rakesh Joshi, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 80P

TDS) Multipurpose Service Society Ltd. Jalandhar VPO: Jhingran, Tehsil- Banga Dist: Nawanshahr, Doaba PAN: AAATT4076F APPELLANT RESPONDENT Assessee by : Shri

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

TDS FY 2014- 3,73,89,18 15 3.00 Do FY 2015- 15,33,414. 16 00 Do FY 2017- 1,40,80,89 18 9.00 Do 6,48,16,38 6,48,16,38 4.00 4.00 TDS

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

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

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 is filed, and as the related TDS statement was filed on 19th February 2014, such a levy

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

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

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

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

Section 200ASection 234ESection 250

TDS DEDUCTED IN CASE OF ONE DEDUCTEE RE-FILED THE E-TDS RETURN UNDER THE BONAFIDE BELIEF THAT

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 but since TDS was not deducted on the payments made included under the head advertisement expenses, therefore

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

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

ITA 203/ASR/2022[2019-20]Status: DisposedITAT Amritsar13 Jun 2023AY 2019-20

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

Section 200Section 200ASection 206CSection 234ESection 250o

TDS, Bathinda, [in brevity‘the AO’] order passed u/s 200Aof the Act. 2. At the outset, both appeals are under

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

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

ITA 202/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 200Section 200ASection 206CSection 234ESection 250o

TDS, Bathinda, [in brevity‘the AO’] order passed u/s 200Aof the Act. 2. At the outset, both appeals are under

M/S. ORACLE CONSTRUCTIONS ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

ITA 244/ASR/2023[2013-14]Status: DisposedITAT Amritsar13 Sept 2023AY 2013-14

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

For Appellant: Sh. Sudhir Sehgal, AR

TDS), 197, Housing Colony, Srinagar Rawalpora Sant Nagar, S.O., Srinagar-190005 Jammu and Kashmir [TAN: AMRO 10916D] (Appellant) (Respondent

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 185/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Aug 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

TDS returns for subsequent quarters also and hence was accessing the details of its TDS statements even thereafter

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 186/ASR/2023[2014-15]Status: DisposedITAT Amritsar07 Aug 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

TDS returns for subsequent quarters also and hence was accessing the details of its TDS statements even thereafter

MR. TIRLOK NATH MAHAJAN,LUDHIANA vs. INCOME TAX OFFICER, JAMMU

In the result, the appeal of the assesse is allowed for statistical

ITA 47/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jun 2023AY 2011-12

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

For Appellant: Sh. Gaurav Sharma, CAFor Respondent: Sh. Pradeep Kumar, Sr. DR
Section 194ASection 271(1)Section 271(1)(c)

TDS deducted of Rs. 1,07,870/- u/s 194A of the Act as per 26AS, besides self-assessment Tax payment

CHIEF MANGER, CANRA BANK ( PERSON RESPONSIBLE) ,JAMMU vs. INCOME TAX OFFICER ( TDS ) CIRCLE , JAMMU

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

ITA 187/ASR/2023[2013-14]Status: DisposedITAT Amritsar10 Nov 2023AY 2013-14

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

For Appellant: Sh. Vinamar Gupta, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR

TDS, all TDS records available at Branches were transferred to Central office which resulted in confusion regarding availability