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10 results for “TDS”+ Section 65Bclear

Sorted by relevance

Cochin57Delhi51Hyderabad44Mumbai22Chennai10Visakhapatnam8Chandigarh4Indore3Surat3Jaipur1SC1Cuttack1

Key Topics

Section 13924Section 153A16Section 1328Section 378Section 139(1)8Section 65B8Disallowance8Addition to Income8Section 92Section 195

DCIT, CIRCLE - 2 (1), INTERNTIONAL TAXATION, CHENNAI vs. M/S. PETROFAC ENGINEERING SERVICES INDIA PVT. LTD,,, CHENNAI

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

TDS under section 195 of the Income-tax Act can be held liable to deduct such sums at a time when Explanation 4 was factually not on the statute book, all • This question is answered by two Latin maxims, lex non cogit ad impossibilia, i.e., the law does not demand the impossible and impotentia excusat legem, i.e., when there

2
Business Income2
Exemption2

DCIT, CIRCLE - 2 (1), INTERNATIONAL TAXATION,, CHENNAI vs. M/S. PETROFAC ENGINEERING SERVICES INDIA PVT. LTD.,, CHENNAI

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

TDS under section 195 of the Income-tax Act can be held liable to deduct such sums at a time when Explanation 4 was factually not on the statute book, all • This question is answered by two Latin maxims, lex non cogit ad impossibilia, i.e., the law does not demand the impossible and impotentia excusat legem, i.e., when there

DEPUTY COMMISSIONER OF INCOME TAX, CENTRALCIRCLE-2, MADURAI vs. IRULANDI THEVAR VETRIVEL, PALAMEDU MAIN ROAD, MADURAI

In the result, all the appeals of the Revenue are dismissed and the\nappeals of the assessee are partly allowed

ITA 131/CHNY/2024[2016-2017]Status: DisposedITAT Chennai01 Oct 2024AY 2016-2017
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian\nEvidence Act, 1872. The relevant scanned images of the Profit & Loss\nAccount extracted from the seized tally software was reproduced by the\nAO in the impugned assessment orders.\n4.\nUpon analysis of the above seized material i.e. the tally software,\nthe AO was of the view that, the tally data revealed that, the assessee\nhad understated

SHRI. IRULANDI THEVAR VETRIVEL,MADURAI vs. ACIT, CENTRAL CIRCLE 2, MADURAI, MADURAI

ITA 238/CHNY/2024[2019-20]Status: DisposedITAT Chennai01 Oct 2024AY 2019-20
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian\nEvidence Act, 1872. The relevant scanned images of the Profit & Loss\nAccount extracted from the seized tally software was reproduced by the\nAO in the impugned assessment orders.\n4.\nUpon analysis of the above seized material i.e. the tally software,\nthe AO was of the view that, the tally data revealed that, the assessee\nhad understated

A.GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. IRULANDI THEVAR VETRIVEL, PALAMEDU MAIN ROAD MADURAI

In the result, all the appeals of the Revenue are dismissed and the\nappeals of the assessee are partly allowed

ITA 132/CHNY/2024[2017-2018]Status: DisposedITAT Chennai01 Oct 2024AY 2017-2018
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian\nEvidence Act, 1872. The relevant scanned images of the Profit & Loss\nAccount extracted from the seized tally software was reproduced by the\nAO in the impugned assessment orders.\n4.\nUpon analysis of the above seized material i.e. the tally software,\nthe AO was of the view that, the tally data revealed that, the assessee\nhad understated

SHRI. IRULANDI THEVAR VETRIVEL ,MADURAI vs. ACIT, CENTRAL CIRCLE 2, MADURAI, MADURAI

In the result, all the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 239/CHNY/2024[2020-21]Status: DisposedITAT Chennai01 Oct 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian Evidence Act, 1872. The relevant scanned images of the Profit & Loss Account extracted from the seized tally software was reproduced by the AO in the impugned assessment orders. 4. Upon analysis of the above seized material i.e. the tally software, the AO was of the view that, the tally data revealed that, the assessee had understated

SHRI. IRULANDI THEVAR VETRIVEL,MADURAI vs. ACIT, CENTRAL CRICLE 2, MADURAI, MADURAI

In the result, all the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 240/CHNY/2024[2021-22]Status: DisposedITAT Chennai01 Oct 2024AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian Evidence Act, 1872. The relevant scanned images of the Profit & Loss Account extracted from the seized tally software was reproduced by the AO in the impugned assessment orders. 4. Upon analysis of the above seized material i.e. the tally software, the AO was of the view that, the tally data revealed that, the assessee had understated

SHRI. IRULANDI THEVAR VETRIVEL,MADURAI vs. ACIT, CENTRAL CIRCLE 2, MADURAI, MADURAI

In the result, all the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 235/CHNY/2024[2016-17]Status: DisposedITAT Chennai01 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian Evidence Act, 1872. The relevant scanned images of the Profit & Loss Account extracted from the seized tally software was reproduced by the AO in the impugned assessment orders. 4. Upon analysis of the above seized material i.e. the tally software, the AO was of the view that, the tally data revealed that, the assessee had understated

SHRI. IRULANDI THEVAR VETRIVEL,MADURAI vs. ACIT, CENTRAL, CIRCLE 2, MADURAI, MADURAI

ITA 237/CHNY/2024[2018-19]Status: DisposedITAT Chennai01 Oct 2024AY 2018-19
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian\nEvidence Act, 1872. The relevant scanned images of the Profit & Loss\nAccount extracted from the seized tally software was reproduced by the\nAO in the impugned assessment orders.\n4.\nUpon analysis of the above seized material i.e. the tally software,\nthe AO was of the view that, the tally data revealed that, the assessee\nhad understated

SHIR. IRULANDI THEVAR VETRIVEL,MADURAI vs. ACIT, CENTRAL CIRCLE 2, MADURAI, MADURAI

In the result, all the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 236/CHNY/2024[2017-18]Status: DisposedITAT Chennai01 Oct 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

65B of the Indian Evidence Act, 1872. The relevant scanned images of the Profit & Loss Account extracted from the seized tally software was reproduced by the AO in the impugned assessment orders. 4. Upon analysis of the above seized material i.e. the tally software, the AO was of the view that, the tally data revealed that, the assessee had understated