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2 results for “TDS”+ Section 111Aclear

Sorted by relevance

Mumbai51Ahmedabad8Kolkata5Delhi5Surat2Bangalore2Chandigarh2Jaipur1

Key Topics

Section 80G4Section 143(1)2Section 1542Deduction2

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2194/BANG/2025[2019-2020]Status: DisposedITAT Bangalore24 Feb 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Balusamy N, JCIT
Section 115BSection 143(1)Section 154Section 250Section 80G

111A and 115AD. 9.6 Further, the adjustment made by the CPC under section 143(1) has the effect of re-working the computation in a manner contrary to the specific claim made by the assessee in accordance with law. The power under section 143(1) is limited to making adjustments which are apparent from the return and accompanying documents. Where

ACIT, BANGALORE vs. M/S ICICI EMERGING SECTOR FUND,, BANGALORE

In the result, all the thirteen appeals of the revenue are dismissed

ITA 505/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Jul 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A.K.Garodia, Accounant Member

For Appellant: Shri S.E.Dastur, Senior AdvocateFor Respondent: Mrs. Neera Malhotra, CIT &
Section 199

TDS. 6. For the assessment year 2009-10, the assessee in I.T.A. No.475/Bang/ 2013, ICICI Emerging Sectors Fund, filed return of income declaring total income of Rs. 4,30,52,648. Thereafter the 4 ITA Nos.505(B)/13, 533-535(B)/14, 633- 638(B)/13, 697(B)/15 & 836-838(Bang)2013 aforesaid return of income was revised under