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5 results for “TDS”+ Section 194Jclear

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Key Topics

Section 194J8Section 40a8Section 685TDS4Disallowance4Section 403Unexplained Cash Credit3Addition to Income3Section 1942Section 197(1)

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

ITA 298/CTK/2016[2010-11]Status: DisposedITAT Cuttack20 Feb 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 194Section 194JSection 197(1)
2
Section 143(3)2
Section 142(1)2
Section 40

TDS, Hubli 2012 (11) TMI 546-ITAT Bangalore. 23, The provisions of section 194J were introduced by the Finance Act, 1995 and till

CHARANJIT SINGH GREWAL , C/O R K TULI AND ASSOCIATES, CHARTERED ACCOUNTANTS,11/37 OLD RAJINDER NAGAR,OLD RAJINDER NAGAR, NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, ORISSA, CUTTACK ORISSA

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

ITA 374/CTK/2025[2018-19]Status: DisposedITAT Cuttack25 Sept 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.374/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Charanjit Singh Grewal, Vs The Acit, Central Circle, Cuttack C/O R K Tuli & Associates, Chartered Accountants, 11/37, Old Rajinder Nagar,Delhi-110060 Pan No. : Abvpg 6677 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Maneesh Upnejja & Baldev Raj, Ars राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), Bhubaneswar-2, Dated 28.04.2025 For The Assessment Year 2018-2019. 2. It Was Submitted By The Learned Ar That A Synopsis Has Been Filed Which Is As Follows :- Before The Hon'Ble Itat-Cuttack Bench In The Matter Of : Sh. Charanjit Singh Grewal Pan : Abvpg-6677-K Assessment Year : 2018-19

For Appellant: Shri Maneesh Upnejja & baldev Raj, ARsFor Respondent: Shri Vijay Singh, Sr.DR
Section 142(1)Section 194JSection 40a

section 194J of the Act. 7.2 The Assessing Officer noted that the assessee had debited an expenses of Rs.2,83,24,687/- under the head of 'Legal and Professional Charges. In course of assessment proceedings, the assessee was asked through office notice u/s 142(1) dt. 04/02/21 and later through showcause issued on 5.04.2021 about the details of persons

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,SECOND FLOOR vs. SHIVA CEMENT LIMITED, ROURKELA, SUNDARGARH

In the result, the appeals of the Revenue as well as the COs of the assessee are dismissed

ITA 388/CTK/2024[2009-10]Status: DisposedITAT Cuttack26 Aug 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Vp & Shrirajesh Kumar, Am

For Appellant: Shri Nitesh S. JoshiFor Respondent: Shri Ashim Kr. Chakraborty, DR
Section 127Section 132Section 139(1)Section 153ASection 194JSection 195JSection 40aSection 68

194J of the Act by applying the decision of Hon'ble Apex Court in the case of PCIT v. Abhisar Buildwell P. Ltd. (2023)454 ITR 212(SC). 03. The facts in brief are that the assessee filed the return of income u/s 139(1) of the Act on 30.09.2009 declaring total loss of ₹1,88,93,962/-. A search

ASSISTANT COMMISSIONER OF INCOME TAX , SECOND FLOOR, AAYAKAR BHAWAN, AINTHAPALI vs. SHIVA CEMENT LIMITED, ROURKELA

In the result, the appeals of the Revenue as well as the COs of the assessee are dismissed

ITA 392/CTK/2024[2010-11]Status: DisposedITAT Cuttack26 Aug 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Vp & Shrirajesh Kumar, Am

For Appellant: Shri Nitesh S. JoshiFor Respondent: Shri Ashim Kr. Chakraborty, DR
Section 127Section 132Section 139(1)Section 153ASection 194JSection 195JSection 40aSection 68

194J of the Act by applying the decision of Hon'ble Apex Court in the case of PCIT v. Abhisar Buildwell P. Ltd. (2023)454 ITR 212(SC). 03. The facts in brief are that the assessee filed the return of income u/s 139(1) of the Act on 30.09.2009 declaring total loss of ₹1,88,93,962/-. A search

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 249/CTK/2023[2014-15]Status: DisposedITAT Cuttack16 Jul 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.K.MishraFor Respondent: Shri Sanjay Kumar, CIT
Section 143(3)Section 147Section 148Section 194JSection 68

194J are made against the specific services rendered as mentioned thereto. It is professional fees, hence amount of Rs.,5,00,00,000/- received from M/s. Essar Steel India Ltd., are not donation receipts in nature. Furthermore, no return is found to have been filed by M/s. Essar Steel for the A.Y. 2014-15. Hence, receipts of Rs.5