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3 results for “TDS”+ Section 246Aclear

Sorted by relevance

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Key Topics

Section 1549Section 143(1)5Section 2503Section 103Section 1442Section 133B2Section 402Unexplained Cash Credit2Cash Deposit2Disallowance

NISHA DATA COM LIMITED,ROURKELA vs. INCOME TAX OFFICER WARD-3 ROURKELA, ROURKELA

In the result, both the appeals filed for AY 2011-12 and AY 2012-

ITA 173/CTK/2025[2011-12]Status: DisposedITAT Cuttack25 Jul 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

TDS on account of advertisement expenses also could not be explained by the assessee. There was loss on investment on sale of shares and deposits on which interest was charged and the notional interest was added to the income of the assessee. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same

NISHA DATA COM LIMITED,ROURKELA vs. INCOME TAX OFFICER WARD-3 ROURKELA, ROURKELA

In the result, both the appeals filed for AY 2011-12 and AY 2012-

2
Addition to Income2
Natural Justice2
ITA 174/CTK/2025[2012-13]Status: DisposedITAT Cuttack25 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

TDS on account of advertisement expenses also could not be explained by the assessee. There was loss on investment on sale of shares and deposits on which interest was charged and the notional interest was added to the income of the assessee. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same

NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE

In the result, appeal of the assessee is allowed for statistical\npurposes

ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17
Section 10Section 10(24)Section 139(1)Section 143(1)Section 154Section 250

TDS. The CPC processed the return u/s\n143(1) of the Act on 02.01.2018 and disallowed the claim of exemption and\nraised a demand. Against the intimation, a rectification application u/s 154\nwas filed on behalf of the assessee by its authorized representative on\n24.08.2023 stating therein that the trust was eligible for exemption and that\nit was claimed wrongly