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10 results for “TDS”+ Section 96clear

Sorted by relevance

Delhi1,187Mumbai1,141Bangalore522Chennai336Kolkata290Ahmedabad242Hyderabad232Indore185Chandigarh164Jaipur137Cochin134Karnataka128Pune99Cuttack68Visakhapatnam62Raipur54Nagpur39Surat39Rajkot36Lucknow26Agra19Ranchi16Jodhpur14Guwahati12Telangana11Dehradun10Patna9Amritsar9Panaji6Allahabad5Jabalpur3Calcutta2SC2Kerala2Punjab & Haryana1

Key Topics

Section 44B21Section 914Addition to Income9Section 2637Section 143(3)4Depreciation2TDS2Disallowance2Natural Justice2

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B

TDS thereon as under:- MB Petroleum Services LLC 18. The assessee also furnished the sample bills raised on the above two customers before the ld AO. It is not in dispute that the ld AO called for details of all the expenses more than Rs. 1 lakh from the assessee and the same had been duly furnished by the assessee

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6608/DEL/2016[2012-13]Status: DisposedITAT Dehradun05 Oct 2023AY 2012-13
For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Shri Mayank Kumar, Addl.CIT DR
Section 143(3)Section 246ASection 271GSection 40aSection 44BSection 44D

TDS has been deducted”. (Disallowance of Rs. 10,78,358/-) 5 ITA No.6608/Del./2016 (iii) The assessee's written submission vide their reply dated 16.11.2015, with regard to disallowance made as per para 5.1 of the draft assessment order regarding "Depreciation and Amortization expenses" of Rs.49,86,844/-, has been perused and found not acceptable. The assessee could not prove

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

96,69,43,294/–. The learned Sr Advocate referred to the contracts placed in the paper book and submitted that the contracts entered with various parties are not in the nature of composite contracts and clearly distinguishable of goods/materials and rendering of services. Therefore he submitted that income on account of supply of imported material does not accrue or arise

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

In the result, the appeal of the assessee is partly allowed

ITA 7/DDN/2021[2016-17]Status: DisposedITAT Dehradun14 Dec 2021AY 2016-17

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

For Appellant: Sh. Ajay Vohra, Sr. AdvocateFor Respondent: Sh. N.S. Jangpangi, CIT/DR
Section 143(3)Section 144C(13)Section 144C(5)Section 44C

96 (Bom) on this issue. Placing reliance on the precedents, as laid down by Hon’ble Rajasthan High court and Hon’ble Bombay High Court, he has submitted that education cess paid by the assessee is an allowable deduction for computing the income from business and profession. 24. On the other hand, ld. DR has submitted that Education Cess