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7 results for “TDS”+ Section 115Aclear

Sorted by relevance

Delhi132Mumbai93Bangalore45Dehradun28Kolkata13Chennai10Pune10Chandigarh7Ahmedabad2SC1Jaipur1Karnataka1

Key Topics

Section 115J18TDS7Addition to Income7Section 1954Deduction4Reopening of Assessment4Double Taxation/DTAA4Section 250(6)3Section 2343Section 234C

SH. MOHINDER SINGH SANGHERA vs. ASSTT. DIRECTOR OF INCOME TAX, CHANDIGARH

The appeals are treated as allowed in the same terms and

ITA 369/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh07 Sept 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh Samir Mahajan, CAFor Respondent: Smt.Chanderkanta, Sr. DR
Section 195

TDS @ 15% has already been deducted by Omaxe Limited in accordance with article 12 of the DTAA between India and U.K., income was offered to tax @ 15% accordingly. The Assessing officer, however, was of the view that the assured return received by the assessee from Omaxe Limited was not the interest income, rather he treated the same as return from

SH. JATINDER SINGH CHATTA vs. ASSTT. DIRECTOR OF INCOME TAX, CHANDIGARH

The appeals are treated as allowed in the same terms and

3
ITA 372/CHANDI/2016[2008-09]Status: Disposed
ITAT Chandigarh
07 Sept 2018
AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh Samir Mahajan, CAFor Respondent: Smt.Chanderkanta, Sr. DR
Section 195

TDS @ 15% has already been deducted by Omaxe Limited in accordance with article 12 of the DTAA between India and U.K., income was offered to tax @ 15% accordingly. The Assessing officer, however, was of the view that the assured return received by the assessee from Omaxe Limited was not the interest income, rather he treated the same as return from

SH. JATINDER SINGH CHATTA vs. ASSTT. DIRECTOR OF INCOME TAX, CHANDIGARH

The appeals are treated as allowed in the same terms and

ITA 374/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh07 Sept 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh Samir Mahajan, CAFor Respondent: Smt.Chanderkanta, Sr. DR
Section 195

TDS @ 15% has already been deducted by Omaxe Limited in accordance with article 12 of the DTAA between India and U.K., income was offered to tax @ 15% accordingly. The Assessing officer, however, was of the view that the assured return received by the assessee from Omaxe Limited was not the interest income, rather he treated the same as return from

SH. MOHINDER SINGH SANGHERA vs. ASSTT. DIRECTOR OF INCOME TAX, CHANDIGARH

The appeals are treated as allowed in the same terms and

ITA 371/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh07 Sept 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh Samir Mahajan, CAFor Respondent: Smt.Chanderkanta, Sr. DR
Section 195

TDS @ 15% has already been deducted by Omaxe Limited in accordance with article 12 of the DTAA between India and U.K., income was offered to tax @ 15% accordingly. The Assessing officer, however, was of the view that the assured return received by the assessee from Omaxe Limited was not the interest income, rather he treated the same as return from

DCIT, C-4, LUDHIANA vs. AARTI INTERNATIONAL LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

ITA 1525/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 Oct 2018AY 2016-17

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Smt. Chanderkanta, Sr.DRFor Respondent: Sh. Subhash Aggarwal, Advocate
Section 115JSection 234Section 234CSection 250(6)

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing

DCIT, C-4, LUDHIANA vs. M/S AARTI STEELS LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

ITA 1619/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh11 Oct 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Smt. Chanderkanta, Sr.DRFor Respondent: Sh. Subhash Aggarwal, Advocate
Section 115JSection 234Section 234CSection 250(6)

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing

DCIT, C-4, LUDHIANA vs. AARTI INTERNATIONAL LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

ITA 1524/CHANDI/2017[2015-16]Status: DisposedITAT Chandigarh11 Oct 2018AY 2015-16

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Smt. Chanderkanta, Sr.DRFor Respondent: Sh. Subhash Aggarwal, Advocate
Section 115JSection 234Section 234CSection 250(6)

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing