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5 results for “TDS”+ Section 158Bclear

Sorted by relevance

Mumbai16Bangalore15Chandigarh14Delhi8Nagpur6Hyderabad5Chennai5Karnataka3Lucknow3Guwahati2Jaipur1Cuttack1Pune1

Key Topics

Section 14A9Section 271(1)(c)3Short Term Capital Gains3Deduction3Penalty3TDS3Disallowance3Addition to Income3Condonation of Delay3Section 148

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

Section 158B(b) of the Act. 10. Furthermore, the Assessing Officer observed that the non-disclosure of the dividend income in the return of income filed would lead to the conclusion as to the assessment of the same as undisclosed income within the ambit of the provisions in Chapter XIV of the Act. The Assessing Officer accordingly had issued

2
Section 1322
Section 158B2

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

Section 158B(b) of the Act. 10. Furthermore, the Assessing Officer observed that the non-disclosure of the dividend income in the return of income filed would lead to the conclusion as to the assessment of the same as undisclosed income within the ambit of the provisions in Chapter XIV of the Act. The Assessing Officer accordingly had issued

ACIT, CHENNAI vs. SHRI S. MARTIN, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed

ITA 2382/CHNY/2016[2009-10]Status: DisposedITAT Chennai05 Oct 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2382/Chny/2016 "नधा"रण वष" / Assessment Year : 2009-10 & आयकर अपील सं./Ita Nos.3146 & 3147/Chny/2017 "नधा"रण वष" / Assessment Years : 2015-16 The Assistant Commissioner Of Shri S. Martin, Income Tax, V. No.335-339, Daisy Plaza, 6Th Street, Gandhipuram, Central Circle -2, Income Tax Building, Race Course Road, Coimbatore – 641 011. Coimbatore – 641 018. Pan : Aewpm 3703 Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sailendra Mamidi, PCITFor Respondent: Shri S. Sridhar, Advocate
Section 14ASection 271(1)(c)

TDS was placed before the Assessing Officer and the assessee claimed deduction. It does not mean that the assessee has concealed particulars of income. Similarly, details of prepaid expenses of ₹1,98,990/- were also available before the Assessing Officer. 9. Coming to the short term capital gain, the assessee retired from partnership firm with effect from 19.08.2008 and received

ACIT CENTRAL CIRCLE 2, COIMBATORE vs. S.MARTIN, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3146/CHNY/2017[2015-16]Status: DisposedITAT Chennai05 Oct 2018AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2382/Chny/2016 "नधा"रण वष" / Assessment Year : 2009-10 & आयकर अपील सं./Ita Nos.3146 & 3147/Chny/2017 "नधा"रण वष" / Assessment Years : 2015-16 The Assistant Commissioner Of Shri S. Martin, Income Tax, V. No.335-339, Daisy Plaza, 6Th Street, Gandhipuram, Central Circle -2, Income Tax Building, Race Course Road, Coimbatore – 641 011. Coimbatore – 641 018. Pan : Aewpm 3703 Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sailendra Mamidi, PCITFor Respondent: Shri S. Sridhar, Advocate
Section 14ASection 271(1)(c)

TDS was placed before the Assessing Officer and the assessee claimed deduction. It does not mean that the assessee has concealed particulars of income. Similarly, details of prepaid expenses of ₹1,98,990/- were also available before the Assessing Officer. 9. Coming to the short term capital gain, the assessee retired from partnership firm with effect from 19.08.2008 and received

ACIT CENTRAL CIRCLE 2, COIMBATORE vs. S.MARTIN, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3147/CHNY/2017[2015-16]Status: DisposedITAT Chennai05 Oct 2018AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2382/Chny/2016 "नधा"रण वष" / Assessment Year : 2009-10 & आयकर अपील सं./Ita Nos.3146 & 3147/Chny/2017 "नधा"रण वष" / Assessment Years : 2015-16 The Assistant Commissioner Of Shri S. Martin, Income Tax, V. No.335-339, Daisy Plaza, 6Th Street, Gandhipuram, Central Circle -2, Income Tax Building, Race Course Road, Coimbatore – 641 011. Coimbatore – 641 018. Pan : Aewpm 3703 Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sailendra Mamidi, PCITFor Respondent: Shri S. Sridhar, Advocate
Section 14ASection 271(1)(c)

TDS was placed before the Assessing Officer and the assessee claimed deduction. It does not mean that the assessee has concealed particulars of income. Similarly, details of prepaid expenses of ₹1,98,990/- were also available before the Assessing Officer. 9. Coming to the short term capital gain, the assessee retired from partnership firm with effect from 19.08.2008 and received