YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

TDS should be deducted on the interest payment made to UEPPCB. b) Copy of a letter dated 21 September 2012 (copy enclosed at pages 34 to 35 of the paper book) received from UEPPCB informing the Bank to issue the Fixed Deposit to UEPPCB and reiterating that as UEPPCB is a Government entity, no IDS should be deducted

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

TDS should be deducted on the interest payment made to UEPPCB. b) Copy of a letter dated 21 September 2012 (copy enclosed at pages 34 to 35 of the paper book) received from UEPPCB informing the Bank to issue the Fixed Deposit to UEPPCB and reiterating that as UEPPCB is a Government entity, no IDS should be deducted

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

In the result, the appeal of the assessee is allowed

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

TDS to the tune of Rs. 2,93,815/ under section 201 of the Act. 2 Family Welfare Centre 4. That on the facts and in circumstances of the case, the Ld. CIT(A) Rs. 35

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

35,379/-. The same was processed vide intimation u/s. 143(1) dated 26.08.2019. Vide the said intimation the income was computed at Rs.95,26,996/- by making additions/disallowances of Rs.77,91,617/- on two grounds: Rs, 60,39,706/- u/s. 40(a)(i) on account of non-compliance with the provisions of Chapter XVII

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

35,379/-. The same was processed vide intimation u/s. 143(1) dated 26.08.2019. Vide the said intimation the income was computed at Rs.95,26,996/- by making additions/disallowances of Rs.77,91,617/- on two grounds: Rs, 60,39,706/- u/s. 40(a)(i) on account of non-compliance with the provisions of Chapter XVII

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

PT. HARGOVIND PANT DIST. HOSPITALS,ALMORA UK vs. ITO TDS- HALDWANI, UTTARAKHAND

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

PT. HARGOVIND PANT DIST. HOSPITALS,ALMORA UK vs. ITO TDS- HALDWANI, UTTARAKHAND

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

TDS), Haldwani on 04.04.2018. This detail is corroborated from the Form 35 column 2 - band c wherein the Appellant has itself mentioned this detail. The matter was discussed with the counsel on phone today it was explained that prima facie a Notice u/s 226(3) of the LT. Act, 1961 cannot be challenged in appeal before CIT(A) in terms