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48 results for “TDS”+ Section 154clear

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Key Topics

Section 44B120Section 200A110Section 226(3)110Section 246A66TDS29Penalty22Section 194A15Deduction15Section 914Section 154

SOLAR TURBINES INTERNATIONAL COMPANY,BANGALORE vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

Appeal is dismissed

ITA 6710/DEL/2017[2014-15]Status: DisposedITAT Dehradun30 Mar 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2014-15 M/S. Solar Turbines Vs. Dcit, International Company International Taxation, (Singapore Branch Of Solar Cirrcle-2, Turbines International Dehradun Company, Usa), M/S. Deloitte Haskins & Sells Deloitte Centre, Anchorage Ii, #100/2, Richmond Road, Bangalore -560025 Pan: Aajcs3585J (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 16.01.2026 Date Of Pronouncement 30.03.2026 Order

Section 143(3)Section 154Section 90(2)

TDS [ITA 4052/Del./2015] The Appellant craves leave to add, alter, amend or delete any or all the grounds of appeal on or before the date of hearing.” 3. We next notice with the able assistance coming from the Revenue side that the assessee/appellant is aggrieved against the learned CIT(A)’s order dated 30th August, 2017 rejecting its section

FAMILY WELFARE CENTRE,DEHRADUN vs. ACIT, CPC(TDS), GHAZIABAD

Showing 1–20 of 48 · Page 1 of 3

9
Section 2637
Exemption7

In the result, the appeal of the assessee is allowed

ITA 84/DDN/2019[2016-17]Status: DisposedITAT Dehradun10 Mar 2023AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Dr. Smriti SaxenaFor Respondent: Sh. Pramod Kumar Verma, CIT DR
Section 154Section 201

TDS [hereinafter referred to as "the Ld. A.O."] under section 154 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"] and as upheld

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have

BG INTERNATIONAL LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT(INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result the appeal filed by the assessee is partly allowed and stay application filed by the assessee is dismissed

ITA 31/DDN/2020[2017-18]Status: DisposedITAT Dehradun31 Dec 2020AY 2017-18

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

For Appellant: Shri Ajay Vohra,Sr. AdvocateFor Respondent: Shri A.S. Rana, Sr. DR
Section 143(3)

154 application pending before him and verify the TDS certificates and if the same is due to the assessee then grant TDS as applicable. Needless to say the AO shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. Ground No. 6 is accordingly allowed for statistical purposes. 15. Ground

SAEXPLORATION INC INDIA PROJECTS OFFICE,DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 5/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Taran Preet Singh, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount to be brought

SHERWATER GEOSERVICES LTD. INDIA PROJECT OFFICE,DEHRADUN vs. AICT, INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sanjay Aggarwal, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount to be brought

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4641/DEL/2017[2012-13]Status: DisposedITAT Dehradun24 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4642/DEL/2017[2013-14]Status: DisposedITAT Dehradun24 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT, CIRCLE- I, INTL. TAXATION, DEHRADUN vs. DEEPWATER PACIFIC 1 INC., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 6001/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S.Jangpangi, CIT-DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT, CIRCLE- II, (INTERNATIONAL TAXATION), DEHRADUN vs. SUNDOWNER OFFSHORE INTERNATIONAL (BERMUDA) LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4643/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. ITA No.4643.Del.2017 5 Sundowner Offshore International 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs

DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN vs. TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD., NOIDA

In the result, appeal of the revenue is dismissed

ITA 6174/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Nov 2021AY 2012-13

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN vs. TRANSOCEAN OFFSHORE DEEPWATER DRILLING INC, DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 6175/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN vs. TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD., MUMBAI

In the result, appeal of the revenue is dismissed

ITA 4653/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. Narendra Singh Jangpangi, CIT- DR
Section 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount

DCIT, CIRCLE-II, INTL. TAXATION, DEHRADUN vs. TRITON HOLDINGS LTD., DEHRADUNA

In the result, appeals of the revenue are dismissed

ITA 4640/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs to be included in the aggregate amount