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353 results for “TDS”+ Section 239clear

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Key Topics

Addition to Income46Disallowance44Section 143(3)38Section 194H33Section 14A31TDS31Section 15427Deduction23Section 26322Section 201

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

Showing 1–20 of 353 · Page 1 of 18

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Section 234B15
Section 201(1)12

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

239 (Supreme Court). The Hon'ble Supreme Court held 24 that in case where taxes have been paid no demand can be raised under section 201(1) of the Act. Vodafone Essar Limited Mumbai Vs DCIT (TDS

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attract deduction of tax under Section 194J of the Act. This issue has also been decided

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attract deduction of tax under Section 194J of the Act. This issue has also been decided

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attract deduction of tax under Section 194J of the Act. This issue has also been decided

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attract deduction of tax under Section 194J of the Act. This issue has also been decided

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

239) and the statements of the expert witnesses recorded post the directions of the Hon’ble Supreme Court, the Kolkatta Bench of the Tribunal has decided the issue in favour of the assessee and held that the payment of roaming charges did not attract deduction of tax under Section 194J of the Act. This issue has also been decided

DIPANKAR MOHAN GHOSH,NEW DELHI vs. ITO, TDS WARD-1(3)(2) INT. TAXATION, NEW DELHI

In the result, the appeal filed by the Assessee stands allowed

ITA 6674/DEL/2019[2012-13]Status: DisposedITAT Delhi26 Jul 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2012-13

For Appellant: Shri U.N. Marwah, Ld. CAFor Respondent: Shri Sanjay Kumar, Ld. Sr. DR
Section 139Section 139oSection 147Section 148Section 154Section 154(3)Section 239Section 239(2)(c)Section 240Section 250

TDS) 4/80, Janpath, New Delhi New Delhi. PAN: AMRPG9569K (Appellant) (Respondent) Appellant by : Shri U.N. Marwah, Ld. CA Shri Praveen Goel, Ld. Adv. Respondent by : Shri Sanjay Kumar, Ld. Sr. DR Date of hearing : 19.07.2022 Date of order : 26.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 08.05.2019, impugned herein, passed

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

Section 194J of the Act. Therefore, we reverse the order of the Id CIT (A) and assessee's appeal is allowed on this ground also. 14. Reading of the above order clearly show that fact - situation was essentially similar to the one here inthe case of the assessee. Assessee was also treated as one in default for failure to deduct

SH. NARESH CHAND RANA,SONEPAT vs. CIT, ROHTAK

Appeal of the assessee is allowed

ITA 2989/DEL/2014[2008-09]Status: DisposedITAT Delhi28 Mar 2017AY 2008-09

Bench: Shri R. S. Syal & Smt Suchitra Kamblei.T.A .No.-2989/Del/2014 (Assessment Year-2008-09)

Section 147Section 148Section 239Section 263Section 263(1)

TDS deducted by the parties who made payment to the assessee. The CIT does not have power to reject the claim of the refund of the assessee as the same is any ways an excess tax amount paid to the Tax Authorities. Section 239

ARICENT TECHNOLOGIES (HOLDINGS) LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 1 , NEW DELHI

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

ITA 5708/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Dr.B.R.R.Kumar, Am

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I.Bara, CIT DR
Section 144Section 153Section 32Section 37Section 40

239 arising out of amalgamation of Flextronics Software Limited (Flextronics) and Futures Software Limited (FSL) into the appellant on the ground that appellant has not assigned fair value to other assets while computing Goodwill. 2.1 That the Ld. AO/ DRP erred on facts and in law in not appreciating that the Goodwill represents difference between the aggregate book value

M/S. RRB ENERGY LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee are allowed

ITA 6447/DEL/2014[2008-09]Status: DisposedITAT Delhi06 Oct 2017AY 2008-09

Bench: Sh. R.K.Panda & Ms Suchitra Kamble

Section 142(1)Section 143(1)Section 143(2)Section 154Section 239Section 40Section 40A

TDS was not claimed by it in its ROI originally filed. 2. That the claim of refund is governed by Section 239

M/S. RRB ENERGY LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee are allowed

ITA 6448/DEL/2014[2009-10]Status: DisposedITAT Delhi06 Oct 2017AY 2009-10

Bench: Sh. R.K.Panda & Ms Suchitra Kamble

Section 142(1)Section 143(1)Section 143(2)Section 154Section 239Section 40Section 40A

TDS was not claimed by it in its ROI originally filed. 2. That the claim of refund is governed by Section 239

M/S. RRB ENERGY LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee are allowed

ITA 6449/DEL/2014[2010-11]Status: DisposedITAT Delhi06 Oct 2017AY 2010-11

Bench: Sh. R.K.Panda & Ms Suchitra Kamble

Section 142(1)Section 143(1)Section 143(2)Section 154Section 239Section 40Section 40A

TDS was not claimed by it in its ROI originally filed. 2. That the claim of refund is governed by Section 239

M/S. RRB ENERGY LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee are allowed

ITA 6446/DEL/2014[2007-08]Status: DisposedITAT Delhi06 Oct 2017AY 2007-08

Bench: Sh. R.K.Panda & Ms Suchitra Kamble

Section 142(1)Section 143(1)Section 143(2)Section 154Section 239Section 40Section 40A

TDS was not claimed by it in its ROI originally filed. 2. That the claim of refund is governed by Section 239

DDIT, NEW DELHI vs. M/S. UNOCOL BHARAT LTD., NEW DELHI

In the result appeal of the revenue is dismissed

ITA 1388/DEL/2012[1998-99]Status: DisposedITAT Delhi05 Oct 2018AY 1998-99

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Nageshwar RaoFor Respondent: Shri G.K. Dhall, CIT(DR)
Section 143(3)Section 40

TDS was deducted on the payment of salary or whether these employees were filed their income tax in India or not, AO held that the entire employee cost cannot be allowed and after invoking the provision of section 40(a)(i), he disallowed the sums amounting to Rs. 4,57,82,240/- (USD 1163,758 @ conversion rate