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2 results for “TDS”+ Section 144Bclear

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Key Topics

Section 143(3)3Section 69A2Section 43C2Addition to Income2

JOINT COMMISSIONER OF INCOME TAX, SUBHASH ROAD DEHADUN vs. M/S TIMES SQUARE, SAHASTRADHARA ROAD

In the result, appeal of the Revenue is dismissed

ITA 42/DDN/2025[2017-18]Status: DisposedITAT Dehradun26 Sept 2025AY 2017-18
Section 143(3)Section 250Section 43CSection 69A

144B of the Act pertaining to\n assessment year 2017-18.\n\n2. Brief facts of the case are that assessee is a partnership firm,\nengaged in the development of real estate and in construction\nactivities. The return of income was filed declaring loss. The case of\nassessee was taken up for complete scrutiny and order was passed\nu/s

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), DEHRADUN, RAJPUR ROAD, DEHRADUN vs. HOTEL SURBHI PALACE INDIA PRIVATE LIMITED, RAJPUR ROAD, DEHRADUN

In the result, the Appeal of the Revenue is dismissed

ITA 191/DDN/2024[2018-19]Status: Disposed
ITAT Dehradun
27 Aug 2025
AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 28Section 35D

Section 144B of the Income Tax Act, 1961 ('Act' for short) on 21/04/2021 by assessing the income of the Assessee at Rs. 11,17,16,165/- by disallowing a sum of Rs. 41,77,095/- u/s 35D of the Act, Rs. 34,070/- on account of interest on delayed payment of service tax and TDS